H.R. 9771

IB
  Union Calendar No. 669
  119TH CONGRESS
  2D SESSION
  H. R. 9771
  [Report No. 119–768]
  To amend the Internal Revenue Code of 1986 to impose penalties on political
  committees that accept foreign contributions.
  IN THE HOUSE OF REPRESENTATIVES
  JULY 18, 2026
  Ms. MALLIOTAKIS introduced the following bill; which was referred to the
  Committee on Ways and Means
  AUGUST 27, 2026
  Additional sponsor: Mr. FINE
  AUGUST 27, 2026
  Reported with an amendment, committed to the Committee of the Whole
  House on the State of the Union, and ordered to be printed
  [Strike out all after the enacting clause and insert the part printed in italic]
  [For text of introduced bill, see copy of bill as introduced on July 18, 2026]
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  A BILL
  To amend the Internal Revenue Code of 1986 to impose
  penalties on political committees that accept foreign con-
  tributions.
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1Be it enacted by the Senate and House of Representa-
  2 tives of the United States of America in Congress assembled,
3   SECTION 1. SHORT TITLE.
4This Act may be cited as the ‘‘Stopping Foreign Influ-
  5 ence in Elections Act of 2026’’.
6   SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO
7POLITICAL COMMITTEES FROM CERTAIN TAX
8EXEMPT ORGANIZATIONS THAT ACCEPT CON-
9TRIBUTIONS FROM FOREIGN NATIONALS.
10(a) IN GENERAL.—Part I of subchapter B of chapter
  11 68 of the Internal Revenue Code of 1986 is amended by
  12 adding at the end the following new section:
13    ‘‘SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES
14FROM CERTAIN TAX EXEMPT ORGANIZATIONS
15THAT ACCEPT CONTRIBUTIONS FROM FOR-
16EIGN NATIONALS.
17‘‘(a) IN GENERAL.—Any specified tax exempt organi-
  18 zation that makes any disqualified political committee con-
  19 tribution shall pay a penalty equal to twice the amount
  20 of such contribution.
21‘‘(b) DISQUALIFIED POLITICAL COMMITTEE CON-
22    TRIBUTION.—For purposes of this section—
23‘‘(1) IN GENERAL.—The term ‘disqualified polit-
24ical committee contribution’ means, with respect to
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25any organization described in section 501(c), any
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1contribution made by such organization to a political
2entity if such organization received, during the test-
3ing period, any contribution or gift (within the
4meaning of section 6033(b)(5)) from a foreign na-
5tional (as defined in section 319(b) of the Federal
6Election Campaign Act of 1971).
7‘‘(2) POLITICAL ENTITY.—The term ‘political en-
8tity’ means—
9‘‘(A) a political committee (as defined in
10section 301 of the Federal Election Campaign
11Act of 1971), or
12‘‘(B) any organization described in section
13501(c)(4) and exempt from taxation under sec-
14tion 501(a).
15‘‘(3) TESTING PERIOD.—The term ‘testing pe-
16riod’ means, with respect to any contribution by an
17organization described in section 501(c), the 2-year
18period ending on the date of such contribution, except
19that such period shall not include any period before
20the date of the enactment of this section.
21‘‘(4) RELIANCE ON REPRESENTATION.—For pur-
22poses of paragraph (1), an organization may rely on
23the representation of a donor as to the nationality of
24such donor unless such organization knows or should
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25have known that such representation is false.
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1‘‘(c) SPECIFIED TAX EXEMPT ORGANIZATION.—For
  2 purposes of this section, the term ‘specified tax exempt orga-
  3 nization’ means, with respect to any taxable year, any or-
  4 ganization described in section 501(c) which is required to
  5 file an annual return under section 6033(a)(1) for such tax-
  6 able year if—
7‘‘(1) the gross receipts of such organization for
8the preceding taxable year equal or exceed $200,000,
9or
10‘‘(2) the assets of such organization (determined
11as of the close of such preceding taxable year) equal
12or exceed $500,000.’’.
13(b) TREATMENT OF ORGANIZATIONS MAKING DIS-
14    QUALIFIED  POLITICAL COMMITTEE CONTRIBUTION.—Sec-
  15 tion 501 of such Code is amended by adding at the end
  16 the following new subsection:
17‘‘(s) TREATMENT OF ORGANIZATIONS MAKING DIS-
18    QUALIFIED POLITICAL COMMITTEE CONTRIBUTIONS.—
19‘‘(1) IN GENERAL.—In the case of any organiza-
20tion described in subsection (c) which makes a dis-
21qualified political committee contribution—
22‘‘(A) if such contribution is the first dis-
23qualified political committee contribution made
24by such organization, there shall be imposed a
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1tax on such organization of an amount equal to
2100 percent of such contribution,
3‘‘(B) if such contribution is the second dis-
4qualified political committee contribution made
5by such organization, there shall be imposed a
6tax on such organization of an amount equal to
7200 percent of such contribution, or
8‘‘(C) if such contribution is any disqualified
9political committee contribution subsequent to
10the second disqualified political committee con-
11tribution made by such organization—
12‘‘(i) there shall be imposed a tax on
13such organization of an amount equal to
14200 percent of such contribution, and
15‘‘(ii) such organization shall not be ex-
16empt from taxation under subsection (a)
17during the 2-year period beginning on the
18date on which such contribution is made.
19‘‘(2) RULE OF APPLICATION FOR ORGANIZATIONS
20NOT MAKING DISQUALIFIED POLITICAL COMMITTEE
21CONTRIBUTIONS FOR 2 YEARS.—In the case of any or-
22ganization described in subsection (c) which does not
23make a disqualified political committee contribution
24during any 2-year period, any determination of the
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25number of such contributions made by such organiza-
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1tion for purposes of paragraph (1) shall be made
2without regard to any contribution made before such
32-year period.
4‘‘(3) DISQUALIFIED POLITICAL COMMITTEE CON-
5TRIBUTIONS.—For  purposes of this subsection, the
6term ‘disqualified political committee contributions’
7has the meaning given such term in section
86720D(b).’’.
9(c) CLERICAL AMENDMENT.—The table of sections for
  10 part I of subchapter B of chapter 68 of such Code is amend-
  11 ed by adding at the end the following new item:
  ‘‘Sec. 6720D. Contributions to political committees from certain tax exempt orga-
  nizations that accept contributions from foreign nationals.’’.
12(d) EFFECTIVE DATE.—The amendments made by this
  13 section shall apply with respect to contributions made after
  14 the date which is 1 year after the date of the enactment
  15 of this Act.
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  Union Calendar No. 669
119TH CONGRESS
   2D SESSION       H. R. 9771
  [Report No. 119–768]
  H9771
  A BILL
  E:\BILLS\H9771.RH
To amend the Internal Revenue Code of 1986 to
  impose penalties on political committees that ac-
  cept foreign contributions.
  Sfmt 6651
  AUGUST 27, 2026
Reported with an amendment, committed to the Com-
  mittee of the Whole House on the State of the Union,
  Fmt 6651
  and ordered to be printed
  Frm 00008
  PO 00000
  Jkt 069200
  21:28 Aug 27, 2026
  VerDate Sep 11 2014
  ssavage on LAPJG3WLY3PROD with BILLS