118 HR 10067 IH: Helping Americans by Restricting Resources to Immigrant Services Act of 2024 U.S. House of Representatives 2024-10-29 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I118th CONGRESS2d SessionH. R. 10067IN THE HOUSE OF REPRESENTATIVESOctober 29, 2024Mr. Gaetz (for himself, Mr. Biggs, Mr. Weber of Texas, and Ms. Boebert) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to exclude from tax-exempt status entities which provide goods or services to individuals who are not citizens or nationals of the United States.

1.

Short title

This Act may be cited as the Helping Americans by Restricting Resources to Immigrant Services Act of 2024 or the HARRIS Act of 2024.

2.

Exclusion from tax-exempt status of entities which provide goods or services to individuals who are not citizens or United States nationals

(a)

In general

Section 501(c)(3) of the Internal Revenue Code of 1986 is amended by inserting no substantial part of the activities of which is providing goods or services to individuals other than citizens of the United States and aliens lawfully admitted for permanent residence (as defined in section 101(a)(20) of the Immigration and Nationality Act), after subsection (h)),.(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.