[Congressional Record Volume 172, Number 124 (Wednesday, July 29, 2026)]
[Senate]
[Pages S4349-S4350]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 6717. Mr. KENNEDY submitted an amendment intended to be proposed 
by him to the bill H.R. 5334, to amend the Internal Revenue Code of 
1986 to allow early childhood educators to take the educator expense 
deduction, and for other purposes; which was ordered to lie on the 
table; as follows:

        At the end of title II of the amendment, add the 
     following:

     SEC. 204. REPORT ON THE RUSSIAN FEDERATION'S PERSECUTION OF 
                   RELIGIOUS GROUPS IN OCCUPIED TERRITORIES OF 
                   UKRAINE; IMPOSITION OF SANCTIONS.

       (a) Report Required.--
       (1) In general.--Not later than 120 days after the date of 
     the enactment of this Act, and annually thereafter for 3 
     years, the Secretary of State, in coordination with the 
     Director of National Intelligence and the Secretary of the 
     Treasury, shall jointly submit to the appropriate 
     congressional committees a report that includes--
       (A) a detailed description of the Government of the Russian 
     Federation and its state-affiliated, quasi-state, or 
     occupation-era activities that involve the persecution or 
     suppression of, or discrimination against, or otherwise 
     directly or indirectly involve engaging in or facilitating 
     serious human rights abuse against, Christians, Jews, and 
     Muslims (including Crimean Tatars), and other religious 
     minorities not affiliated with the Russian Orthodox Church or 
     its subordinate Ukrainian Orthodox Church of the Moscow 
     Patriarchate, and their respective religious organizations in 
     Russian-occupied territories of Ukraine;
       (B) an identification of churches, synagogues, mosques, 
     other religious facilities, including Christian, Jewish, 
     Muslim, and other minority religious institutions, that have 
     been destroyed, damaged, seized, repurposed, or otherwise 
     appropriated directly or indirectly by persons operating for 
     or on behalf of the Government of the Russian Federation in 
     occupied territories of Ukraine;
       (C) an assessment of--
       (i) the number of Christians, Jews, Muslims (including 
     Crimean Tatars), and other religious minorities who are not 
     affiliated with the Russian Orthodox Church or its 
     subordinate Ukrainian Orthodox Church of the Moscow 
     Patriarchate, who have been subjected to persecution, 
     imprisonment, or forced displacement in occupied territories 
     of Ukraine;
       (ii) restrictions imposed on Christian, Jewish, Muslim, and 
     other religions not affiliated with the religious practices, 
     worship services, or religious education of the Russian 
     Orthodox Church or its subordinate Ukrainian Orthodox Church 
     of the Moscow Patriarchate in occupied territories;
       (iii) efforts to compel Christian organizations to 
     affiliate with Moscow-based religious institutions or to 
     suppress Christian activity not affiliated with Moscow-based 
     religions;
       (iv) efforts by the Government of the Russian Federation, 
     by authorities exercising de facto governmental control in 
     occupied territory, or by entities or individuals otherwise 
     affiliated with the Russian Federation, to compel Christian 
     organizations in Ukraine and in occupied territories--

       (I) to affiliate with Moscow-based religious institutions; 
     or
       (II) to suppress Christian, Jewish, Muslim, or any other 
     denominations not aligned with Russian state interests; and

       (v) the overall impact of the Russian Federation's invasion 
     of Ukraine, and its occupation of Ukrainian territory, on 
     religious freedom in occupied territories of Ukraine, 
     including Crimea and Sevastopol; and
       (D) a list of individuals and entities affiliated with the 
     Government of the Russian Federation, or exercising de facto 
     authority in occupied territory, that--
       (i) are responsible for persecution or suppression of, or 
     discrimination against, Christians, Jews, Muslims, or other 
     religious minorities in Ukraine and in the occupied 
     territories of Ukraine; or
       (ii) have otherwise engaged in or attempted to engage in 
     any of the conduct described in this subsection.
       (2) Form.--The report required by paragraph (1) shall be 
     submitted in an unclassified form, but may include a 
     classified annex.
       (b) Imposition of Sanctions.--The President may impose 
     sanctions pursuant to the International Emergency Economic 
     Powers Act (50 U.S.C. 1701 et seq.) with respect to each 
     foreign person on the list required by subsection (a)(1)(D).
       (c) Appropriate Congressional Committees Defined.--In this 
     section, the term ``appropriate congressional committees'' 
     means--

[[Page S4350]]

       (1) the Committee on Banking, Housing, and Urban Affairs, 
     the Committee on Foreign Relations, the Select Committee on 
     Intelligence, and the Committee on the Judiciary of the 
     Senate; and
       (2) the Committee on Financial Services, the Committee on 
     Foreign Affairs, the Permanent Select Committee on 
     Intelligence, and the Committee on the Judiciary of the House 
     of Representatives.
                                 ______