Amendment · S.Amdt. 6710· Senate(119-SAMDT-6710)

S.Amdt. 6710

Age: 62 years

Nevada

Introduced: 7/29/2026
Sponsored by: Catherine Cortez Masto
Cosponsors: None

Changes bill: 119-HR-5334 — Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

Introduced
Pending Consideration
Failed

This amendment was never taken up, and the bill finished without it. It was never voted on.

What this amendment would do

SA 6710, submitted by Ms. Cortez Masto, aims to change the Internal Revenue Code of 1986 to deny foreign tax credits regarding the Russian Federation.

The amendment adds a special rule that applies to the Russian Federation starting 30 days after the subparagraph is enacted.
This rule ends when the application of the rates of duty in column 1 of the Harmonized Tariff Schedule of the United States for that country resumes, according to section 4(b) of the Suspending Normal Trade Relations with Russia and Belarus Act.
It further denies certain deductions for taxes of any country to which this special rule applies, effective for taxes paid or accrued after 90 days from the date the Act is enacted.
The amendment specifies that these changes will be applied without regard to any United States treaty obligation.