I 
119TH CONGRESS 
1ST SESSION 
H. R. 524 
To amend the Internal Revenue Code of 1986 to deny certain green energy 
tax benefits to companies connected to certain countries of concern. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 16, 2025 
Mr. MOOLENAAR (for himself, Mr. LAHOOD, Mr. GOLDEN of Maine, Mr. 
BERGMAN, Mr. HUIZENGA, Mr. WALBERG, Mr. BARRETT, Mr. JAMES, 
Mr. BOST, Ms. MALLIOTAKIS, Ms. TENNEY, Mr. CLINE, Mr. KELLY of 
Pennsylvania, Mr. ROUZER, Mr. SCHWEIKERT, Mr. ALLEN, Mr. 
NEWHOUSE, Mr. FINSTAD, Mr. MURPHY, Mr. DUNN of Florida, Mr. 
GIMENEZ, Mr. ELLZEY, and Mr. PALMER) 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 certain 
green energy tax benefits to companies connected to cer-
tain countries of concern. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘No Official Giveaways 
Of Taxpayers’ Income to Oppressive Nations Act’’ or the 
‘‘NO GOTION Act’’. 
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SEC. 2. DENIAL OF GREEN ENERGY TAX BENEFITS TO COM-
PANIES CONNECTED TO COUNTRIES OF CON-
CERN. 
(a) IN GENERAL.—Chapter 77 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 7531. DENIAL OF GREEN ENERGY TAX BENEFITS TO 
COMPANIES CONNECTED TO COUNTRIES OF 
CONCERN. 
‘‘(a) IN GENERAL.—In the case of any disqualified 
company, this title shall be applied without regard to sec-
tions 30C, 40, 40A, 40B, 45, 45Q, 45U, 45V, 45W, 45X, 
45Y, 45Z, 48, 48C, 48E, 179D, 6426(c), 6426(d), 
6426(e), and 6427(e). 
‘‘(b) DISQUALIFIED COMPANY.—For purposes of this 
section— 
‘‘(1) IN GENERAL.—The term ‘disqualified com-
pany’ means— 
‘‘(A) any entity created or organized in, or 
controlled (in the aggregate) by, one or more 
countries of concern, and 
‘‘(B) any entity controlled (in the aggre-
gate) by one or more entities described in para-
graph (1). 
‘‘(2) COUNTRIES
OF
CONCERN.—The term 
‘countries of concern’ means the People’s Republic 
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of China, the Russian Federation, the Islamic Re-
public of Iran, or the Democratic People’s Republic 
of Korea. 
‘‘(3) CONTROL.—The term ‘control’ has the 
meaning given such term under section 954(d)(3), 
determined by treating the rules of section 958(a)(2) 
as applying to both foreign and domestic corpora-
tions, partnerships, trusts, and estates.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for chapter 77 of such Code is amended by adding at the 
end the following new item: 
‘‘Sec. 7531. Denial of green energy tax benefits to companies connected to 
countries of concern.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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