CONGRESS FOR VOTERS

RepublicanBill · H.R. 8166· House(119-HR-8166)

GUARD Act

Rep. Self
Age: 73 years
Texas
Introduced
3/30/2026
Last activity
3/30/2026 — Referred to the House Committee on Ways and Means.
Sponsored by
Keith Self
Cosponsors
None
Taxation
  1. Introduced
  2. In Committee

What this bill would do

The GUARD Act aims to change the Internal Revenue Code of 1986. It would deny tax-exempt status to specific organizations that receive gifts or contributions from citizens or nationals of foreign adversaries. Foreign adversaries include China, Cuba, Iran, North Korea, Russia, and any other country the Secretary determines is a national security interest. This would apply to organizations described in paragraph (3) or (4) of subsection (c) of Section 501. The rule would take effect for gifts received after the Act is passed.

Yes

  • Does this give the federal government more power?+2

    The bill expands the federal government's authority to revoke tax-exempt status based on national security interests.

  • Does this reduce what the federal government owes?+1

    Denying tax-exempt status to some organizations could potentially increase federal tax revenue.

The opposite

  • Would immigrants be better off under this?-3

    Citizens or nationals of foreign adversaries may find it more difficult to support U.S. organizations.

  • Does this protect the individual right to speak freely?-2

    Potential indirect impact on freedom of association and speech by penalizing organizations for accepting foreign gifts.