HR 1879
No Tax Breaks for Sanctuary Cities Act
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Bill overview
This bill aims to prevent sanctuary cities from receiving tax benefits related to municipal bonds. It defines ‘sanctuary jurisdiction’ as a state or local government that limits cooperation with federal immigration enforcement. The bill requires the Treasury Secretary to create and publish an annual list of sanctuary jurisdictions. Any bonds issued by these jurisdictions after the bill’s enactment will no longer qualify for tax-exempt status.
Key provisions
- Denies tax-exempt status for municipal bonds issued by sanctuary jurisdictions.
- Defines ‘sanctuary jurisdiction’ based on restrictions on sharing immigration information with federal and state authorities.
- Requires the Treasury Secretary to publish an annual list of sanctuary jurisdictions.
- The list of sanctuary jurisdictions must be published no later than 180 days after the bill’s enactment and annually thereafter.
- The changes apply to obligations issued after the bill’s enactment.
Who is affected
- Sanctuary cities (states and local subdivisions)
- Municipal bond issuers
- Investors in municipal bonds
- Federal government
- State and local governments
Notable changes
- This bill alters the tax treatment of municipal bonds issued by jurisdictions that limit cooperation with immigration enforcement.
- It introduces a formal definition of ‘sanctuary jurisdiction’ for tax purposes.
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Primary sponsor
Cosponsors
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119th CONGRESS — 1st Session
H. R. 1879
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to deny the tax exempt status for bonds issued by sanctuary jurisdictions.
This Act may be cited as the No Tax Breaks for Sanctuary Cities Act
.
Section 103(c) of such Code is amended by adding at the end the following:
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
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.
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.
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.