No Tax Breaks for Sanctuary Cities Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1879 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 1879

   To amend the Internal Revenue Code of 1986 to deny the tax exempt 
          status for bonds issued by sanctuary jurisdictions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 5, 2025

  Ms. Mace (for herself, Mr. Gill of Texas, Mr. Moore of Alabama, Mr. 
 Perry, Mr. Clyde, Mr. Mast, Mr. McDowell, Mr. Harris of Maryland, Mr. 
Burchett, Mr. Rulli, Mr. Nehls, Mr. Steube, Mr. Gooden, and Mr. Ogles) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to deny the tax exempt 
          status for bonds issued by sanctuary jurisdictions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Tax Breaks for Sanctuary Cities 
Act''.

SEC. 2. DENIAL OF TAX EXEMPT STATUS FOR BONDS ISSUED BY SANCTUARY 
              JURISDICTIONS.

    (a) In General.--Subsection (b) of section 103 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following:
            ``(4) Bond issued by sanctuary jurisdiction.--Any bond that 
        is issued by a sanctuary jurisdiction (as determined on the 
        date of issuance).''.
    (b) Sanctuary Jurisdiction Defined.--Section 103(c) of such Code is 
amended by adding at the end the following:
            ``(3) Sanctuary jurisdiction.--The term `sanctuary 
        jurisdiction' means a State or political subdivision of a State 
        that has in effect a statute, ordinance, policy, or practice 
        that prohibits or restricts any government entity or official 
        from--
                    ``(A) sending, receiving, maintaining, or 
                exchanging with any Federal, State, or local government 
                entity information regarding the citizenship or 
                immigration status (lawful or unlawful) of any 
                individual, or
                    ``(B) complying with a request lawfully made by the 
                Department of Homeland Security under section 236 or 
                287 of the Immigration and Nationality Act (8 U.S.C. 
                1226 and 1357) to comply with a detainer for, or notify 
                about the release of, an individual.''.
    (c) List of Sanctuary Jurisdictions.--Not later than 180 days after 
the date of the enactment of this Act, and annually thereafter, the 
Secretary of the Treasury (or the Secretary's delegate) shall, after 
consultation with the Secretary of Homeland Security, publish a list of 
sanctuary jurisdictions for purposes of section 103(b)(4) of the 
Internal Revenue Code of 1986.
    (d) Effective Date.--The amendments made by this section shall 
apply in taxable years ending after the date of the enactment of this 
Act to any obligation issued after the date of the enactment of this 
Act.
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