H.R. 9771 · On the floor · Taxation

Stopping Foreign Influence in Elections Act of 2026

What it does

Impose federal income taxes on tax-exempt 501(c) organizations that contribute to a political entity within two years of receiving a foreign national contribution.
Tax the first disqualified political committee contribution at 100% of the contribution amount and subsequent contributions at 200%.
Revoke tax-exempt status for two years for a third and each subsequent disqualified political committee contribution.
Impose additional penalties of twice the contribution amount on 501(c) organizations with gross receipts of $200,000 or more or assets of $500,000 or more.

Official summary

Stopping Foreign Influence in Elections Act of 2026 This bill imposes on certain tax-exempt organizations federal income taxes and penalties, including loss of tax-exempt status, for contributing to a political entity within two years of receiving a contribution or gift from a foreign national (disqualified political committee contribution). Under the bill, tax-exempt organizations described in Section 501(c) of the Internal Revenue Code (e.g., charities, social welfare organizations, labor organizations, and business or civics leagues) that make disqualified political committee contributions are subject to federal taxes in the amounts of 100% of the contribution for the first such contribution and 200% of the contribution for each subsequent contribution. For a third and each subsequent contribution, the bill also revokes the organization’s tax-exempt status for two years (from the date the contribution is made). A penalty of twice the amount of any disqualified political committee contribution also is imposed on certain tax-exempt 501(c) organizations that have (1) gross receipts of $200,000 or more for the prior tax year, or (2) assets of $500,000 or more for the prior tax year.

Latest action

Aug 27, 2026: Placed on the Union Calendar, Calendar No. 669.

Committee: House Ways and Means