No Tax Breaks for Sanctuary Cities Act

Bill: 117-hr-894
Sponsor: full_name: Rep. Rosendale Sr., Matthew M. [R-MT-At Large]
Introduced: 2021-02-05
Policy area: Taxation
Subjects: Border security and unlawful immigration

Immigration status and procedures

Income tax exclusion

Interest, dividends, interest rates

Intergovernmental relations

Securities

State and local finance

State and local government operations
Latest action: action_date: 2021-02-05
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2021-02-05
action_desc: Introduced in House
text: <p><b>No Tax Breaks for Sanctuary Cities Act</b></p> <p>This bill denies a tax exclusion for the interest on bonds issued by sanctuary jurisdictions. A <i>sanctuary jurisdiction </i>is a governmental entity that has a statute in effect that restricts cooperation with the federal government regarding the citizenship or immigration status of any individual or that prohibits compliance with a request by the Department of Homeland Security with a detainer for, or notification about the release of, an individual.</p>

tv_txt: I 117th CONGRESS 1st Session H. R. 894 IN THE HOUSE OF REPRESENTATIVES February 5, 2021 Mr. Rosendale (for himself, Mr. Gosar , Mr. Duncan , Mr. Weber of Texas , Mr. Harris , Mr. Roy , Mr. Norman , Mr. Clyde , Mr. Moore of Alabama , Mr. Hice of Georgia , Mr. Gohmert , Mrs. Greene of Georgia , Mr. LaMalfa , Mr. Mooney , Mr. Good of Virginia , Mr. Gibbs , Mr. Jackson , Mr. Perry , and Mr. Steube ) 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.

1. Short title This Act may be cited as the No Tax Breaks for Sanctuary Cities Act . 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. . (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) 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.