United States 119th Congress Status: In Committee Bipartisan · 25 R · 3 D cosponsors

HR 524 — NO GOTION Act

Last action — Referred to the House Committee on Ways and Means.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the House. Introduced January 16, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 42% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 28 sponsors

    1 primary, 27 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (25 R · 3 D) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION ActThis bill prohibits an entity that is created in, organized in, or controlled (in the aggregate) by China, Russia, Iran, or North Korea, or an entity controlled (in the aggregate) by one or more of such entities, from claiming multiple energy-related federal tax credits and incentives.Specifically, the bill prohibits such entities from claiming the federal tax credits foralternative fuel vehicle refueling property,second-generation biofuel,biodiesel fuel,sustainable aviation fuel,renewable electricity production,carbon sequestration,zero-emission nuclear power production,clean hydrogen production,clean commercial vehicles,advanced manufacturing production,clean electricity production,clean fuel production,investments in energy property,advanced energy projects,clean electricity investment,biodiesel mixtures,alternative fuel, andalternative fuel mixtures.Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commercial buildings.Finally, such entities are not entitled to a credit or refund of federal excise taxes paid on biodiesel, alternative fuel, or sustainable aviation fuel mixtures produced by the entities.

Bill Text

How this bill changes current law

2 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

This bill establishes a new provision in the Internal Revenue Code to deny green energy tax benefits to companies connected to certain countries of concern.

  • Internal Revenue Code of 1986, Chapter 77

    SEC. 7531. DENIAL OF GREEN ENERGY TAX BENEFITS TO COMPANIES CONNECTED TO COUNTRIES OF CONCERN. (a) In General.--In the case of any disqualified company, this title shall be applied without regard to sections 30C, 40, 40A, 40B, 45, 45Q, 45U, 45V, 45W, 45X, 45Y, 45Z, 48, 48C, 48E, 179D, 6426(c), 6426(d), 6426(e), and 6427(e). (b) Disqualified Company.--For purposes of this section-- (1) In general.--The term `disqualified company' means-- (A) any entity created or organized in, or controlled (in the aggregate) by, one or more countries of concern, and (B) any entity controlled (in the aggregate) by one or more entities described in paragraph (1). (2) Countries of concern.--The term `countries of concern' means the People's Republic of China, the Russian Federation, the Islamic Republic of Iran, or the Democratic People's Republic of Korea. (3) Control.--The term `control' has the meaning given such term under section 954(d)(3), determined by treating the rules of section 958(a)(2) as applying to both foreign and domestic corporations, partnerships, trusts, and estates.

    This adds a provision that specifies how certain companies associated with designated countries will be ineligible for various green energy tax benefits.

  • Internal Revenue Code of 1986, Chapter 77

    Sec. 7531. Denial of green energy tax benefits to companies connected to countries of concern.

    This adds a new section in the table of sections for Chapter 77 related to the denial of green energy tax benefits.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 27 co-sponsors · 519 not signed on

Sponsors (1)

Co-sponsors (27)

Not signed on (519)

519 members have not signed on to this bill.

Show all 519 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation energy
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HR 524 do?
No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION ActThis bill prohibits an entity that is created in, organized in, or controlled (in the aggregate) by China, Russia, Iran, or North Korea, or an entity controlled (in the aggregate) by one or more of such entities, from claiming multiple energy-related federal tax credits and incentives.Specifically, the bill prohibits such entities from claiming the federal tax credits foralternative fuel vehicle refueling property,second-generation biofuel,biodiesel fuel,sustainable aviation fuel,renewable electricity production,carbon sequestration,zero-emission nuclear power production,clean hydrogen production,clean commercial vehicles,advanced manufacturing production,clean electricity production,clean fuel production,investments in energy property,advanced energy projects,clean electricity investment,biodiesel mixtures,alternative fuel, andalternative fuel mixtures.Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commercial buildings.Finally, such entities are not entitled to a credit or refund of federal excise taxes paid on biodiesel, alternative fuel, or sustainable aviation fuel mixtures produced by the entities.
Who sponsors HR 524?
HR 524 is sponsored by Moolenaar, John R. (Republican), LaHood, Darin (Republican), Golden, Jared F. (Democratic), Bergman, Jack (Republican), Huizenga, Bill (Republican), Walberg, Tim (Republican), Barrett, Tom (Republican), James, John (Republican), Bost, Mike (Republican), Malliotakis, Nicole (Republican), Tenney, Claudia (Republican), Cline, Ben (Republican), Kelly, Mike (Republican), Rouzer, David (Republican), Schweikert, David (Republican), Allen, Rick W. (Republican), Newhouse, Dan (Republican), Finstad, Brad (Republican), Murphy, Gregory F. (Republican), Dunn, Neal P. (Republican), Gimenez, Carlos A. (Republican), Ellzey, Jake (Republican), Palmer, Gary J. (Republican), McClain, Lisa C. (Republican), Perez, Marie Gluesenkamp (Democratic), Lawler, Michael (Republican), Stefanik, Elise M. (Republican), and Suozzi, Thomas R. (Democratic).
What is the current status of HR 524?
This bill is in committee in the House. Introduced January 16, 2025. It must pass committee before a floor vote.
Where can I track HR 524?
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