Stopping Foreign Influence in Elections Act of 2026

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9771 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9771

   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

_______________________________________________________________________

                                 A BILL

   To amend the Internal Revenue Code of 1986 to impose penalties on
        political committees that accept foreign contributions.

    Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Stopping Foreign Influence in
Elections Act of 2026''.

SEC. 2. PENALTIES WITH RESPECT TO CONTRIBUTIONS TO POLITICAL COMMITTEES
              FROM CERTAIN TAX EXEMPT ORGANIZATIONS THAT ACCEPT
              CONTRIBUTIONS FROM FOREIGN NATIONALS.

    (a) In General.--Part I of subchapter B of chapter 68 of the
Internal Revenue Code of 1986 is amended by adding at the end the
following new section:

``SEC. 6720D. CONTRIBUTIONS TO POLITICAL COMMITTEES FROM CERTAIN TAX
              EXEMPT ORGANIZATIONS THAT ACCEPT CONTRIBUTIONS FROM
              FOREIGN NATIONALS.

    ``(a) In General.--Any specified tax exempt organization that makes
any disqualified political committee contribution shall pay a penalty
equal to twice the amount of such contribution.
    ``(b) Disqualified Political Committee Contribution.--For purposes
of this section--
            ``(1) In general.--The term `disqualified political
        committee contribution' means, with respect to any organization
        described in section 501(c), any contribution made by such
        organization to a political entity if such organization
        received, during the testing period, any contribution or gift
        (within the meaning of section 6033(b)(5)) from a foreign
        national (as defined in section 319(b) of the Federal Election
        Campaign Act of 1971).
            ``(2) Political entity.--The term `political entity'
        means--
                    ``(A) a political committee (as defined in section
                301 of the Federal Election Campaign Act of 1971), or
                    ``(B) any organization described in section
                501(c)(4) and exempt from taxation under section
                501(a).
            ``(3) Testing period.--The term `testing period' means,
        with respect to any contribution by an organization described
        in section 501(c), the 2-year period ending on the date of such
        contribution, except that such period shall not include any
        period before the date of the enactment of this section.
            ``(4) Reliance on representation.--For purposes of
        paragraph (1), an organization may rely on the representation
        of a donor as to the nationality of such donor unless such
        organization knows or should have known that such
        representation is false.
    ``(c) Specified Tax Exempt Organization.--For purposes of this
section, the term `specified tax exempt organization' means, with
respect to any taxable year, any organization described in section
501(c) which is required to file an annual return under section
6033(a)(1) for such taxable year if--
            ``(1) the gross receipts of such organization for the
        preceding taxable year equal or exceed $200,000, or
            ``(2) the assets of such organization (determined as of the
        close of such preceding taxable year) equal or exceed
        $500,000.''.
    (b) Treatment of Organizations Making Disqualified Political
Committee Contribution.--Section 501 of such Code is amended by adding
at the end the following new subsection:
    ``(s) Treatment of Organizations Making Disqualified Political
Committee Contributions.--
            ``(1) In general.--In the case of any organization
        described in subsection (c) which makes a disqualified
        political committee contribution--
                    ``(A) if such contribution is the first
                disqualified political committee contribution made by
                such organization, there shall be imposed a tax on such
                organization of an amount equal to 100 percent of such
                contribution,
                    ``(B) if such contribution is the second
                disqualified political committee contribution made by
                such organization, there shall be imposed a tax on such
                organization of an amount equal to 200 percent of such
                contribution, or
                    ``(C) if such contribution is any disqualified
                political committee contribution subsequent to the
                second disqualified political committee contribution
                made by such organization--
                            ``(i) there shall be imposed a tax on such
                        organization of an amount equal to 200 percent
                        of such contribution, and
                            ``(ii) such organization shall not be
                        exempt from taxation under subsection (a)
                        during the 2-year period beginning on the date
                        on which such contribution is made.
            ``(2) Rule of application for organizations not making
        disqualified political committee contributions for 2 years.--In
        the case of any organization described in subsection (c) which
        does not make a disqualified political committee contribution
        during any 2-year period, any determination of the number of
        such contributions made by such organization for purposes of
        paragraph (1) shall be made without regard to any contribution
        made before such 2-year period.
            ``(3) Disqualified political committee contributions.--For
        purposes of this subsection, the term `disqualified political
        committee contributions' has the meaning given such term in
        section 6720D(b).''.
    (c) Clerical Amendment.--The table of sections for part I of
subchapter B of chapter 68 of such Code is amended by adding at the end
the following new item:

``Sec. 6720D. Contributions to political committees from certain tax
                            exempt organizations that accept
                            contributions from foreign nationals.''.
    (d) Effective Date.--The amendment made by this section shall apply
with respect to contributions made after the date which is 1 year after
the date of the enactment of this Act.
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