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H.R. 8166

U.S. House•In House Committee

Summary

H.R. 8166, the GUARD Act, was introduced in the House on Mar 30, 2026 by Rep. Keith Self (R). It was referred to Ways And Means, and last saw action on Mar 30, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 8166 has no co-sponsors and has not gone to a roll call.

hb8166/introduced-in-house.txt
119 HR 8166 IH: Guarding U.S. Associations from Rogue Donations Act
 U.S. House of Representatives
 2026-03-30
 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.
 I  119th CONGRESS  2d Session  H. R. 8166  IN THE HOUSE OF REPRESENTATIVES   March 30, 2026   Mr. Self  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 tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries.
1.
Short title
This Act may be cited as the   Guarding U.S. Associations from Rogue Donations Act   or the   GUARD Act  .
2.
Denial of tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries
(a)
In general
 Section 501  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(s)
Denial of tax-Exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries
(1)
In general
Any organization described in paragraph (3) or (4) of subsection (c) which receives any contribution or gift (within the meaning of section 6033(b)(5)) from any individual who is a citizen or national of a foreign adversary shall not be exempt from taxation under subsection (a) for any taxable year ending on or after the date of the receipt of such contribution or gift.
(2)
Foreign adversary
For purposes of paragraph (1), the term  foreign adversary  means—
(A)
the People’s Republic of China, including the Hong Kong and Macau Special Administrative Regions,
(B)
the Republic of Cuba,
(C)
the Islamic Republic of Iran,
(D)
the Democratic People’s Republic of Korea,
(E)
the Russian Federation, and
(F)
such other foreign country as the Secretary, in consultation with the Secretary of State, determines is in the national security interest of the United States.
 .
(b)
Effective date
The amendment made by this section shall apply with respect to contributions or gifts received after the date of the enactment of this Act.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-03-30
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries.

Sponsors

Rep. Keith Self (R) sponsors H.R. 8166 alone.

Keith Self

Rep. · R–TX-3 · Sponsor

Committees

H.R. 8166 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Mar 30, 2026 · 1,160 Bills

Actions

H.R. 8166 has taken 2 actions since Mar 30, 2026.

ChamberAction
Mar 30, 2026
House
Introduced in House
Mar 30, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 8166 has not gone to a roll call.

Titles

H.R. 8166 goes by 4 titles, 2 of them short titles.

  • GUARD Act — Display Title
  • GUARD Act — Short Title(s) as Introduced
  • Guarding U.S. Associations from Rogue Donations Act — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries. — Official Title as Introduced

Lobbying

1 client hired 1 firm and 7 registered lobbyists who named H.R. 8166 in 1 quarterly filing, 2025. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Apparel/Clothing Industry/Textiles, Copyright/Patent/Trademark, Consumer Issues/Safety/Products, Defense, Environment/Superfund, Labor Issues/Antitrust/Workplace, Small Business, Tariff (miscellaneous tariff bills).

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AMERICAN APPAREL & FOOTWEAR ASSOCIATION—District of Columbia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AMERICAN APPAREL & FOOTWEAR ASSOCIATION11—

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
AUDREY CLARK111
BETH HUGHES111
CHELSEA MURTHA111
CONOR O'BRIEN111
JENNIFER HANKS111
NATE HERMAN111
STEVE LAMAR111

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AMERICAN APPAREL & FOOTWEAR ASSOCIATIONAMERICAN APPAREL & FOOTWEAR ASSOCIATION2025 first_quarter$236.6K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 8166 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 8166’s is Taxation.

hr8166/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 8166, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 60 (Monday, March 30, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SELF:H.R. 8166.Congress has the power to enact this legislation pursuantto the following:Congress has the power to lay and collect taxes, duties,imposts, and excises, and to regulate commerce with foreignnations, pursuant to Article I, Section 8, Clauses 1 and 3 ofthe Constitution of the United States.[Page H2818]

Source: congress.gov · legiscan.com