HR5334Enacted into Law

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

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Introduced
In Committee
Passed One Chamber
Passed Both
Signed into Law
119th
Congress
2025-09-11
Introduced
23
Cosponsors
HR
ⓘ
Type

Sponsor

Jimmy Panetta
Jimmy Panetta
Democrat · CA · Representative
Votes with party: 93.5% (673 recorded votes)

Full profile: /officials/P000613

Source: Congress.gov · FEC

Cosponsors (23)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Became Public Law No: 119-111.

2026-09-18

Source: Congress.gov

Committee Activity

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Plain-English Summary

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026 This bill imposes a variety of sanctions, tariffs, and prohibitions related to Russia, extends an Iran-related sanctions law, and expands a tax deduction for teacher expenses to include early childhood educators. For example, under the bill, the President must impose visa- and property-blocking sanctions on specified persons (individuals and entities) such as the Russian president and certain Russian military commanders. The President must also increase the rate of duty up to 100% ad valorem (i.e., relative to the value) on all goods imported into the United States from a country that was among the five largest importers of Russian-origin crude oil or natural gas if such country knowingly makes new purchases of such products after enactment of the bill. The bill prohibits (1) the export, reexport, or in-country transfer to or in Russia of any U.S.-produced energy or energy product; (2) U.S. persons from making new investments in Russia or purchasing Russian sovereign debt; and (3) trading the securities of Russian government-owned, -controlled, or -affiliated entities on U.S. national securities exchanges. The bill extends through 2031 the Iran Sanctions Act of 1996, which requires the President, with some exceptions, to impose sanctions on certain persons engaged in specified transactions related to Iran's energy sector or Iran's efforts to acquire or develop certain weapons. The bill expands eligibility for federal tax deductions of certain educator expenses to early childhood educators providing educational or childcare services to those under age 6.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

International Affairs

Full Bill Text

Verbatim text published on Congress.gov via GovInfo. Use Cmd+F / Ctrl+F to search within this excerpt.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 5334 Engrossed in House (EH)] <DOC> 119th CONGRESS 2d Session H. R. 5334 _______________________________________________________________________ AN ACT To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes. 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 ``Supporting Early-childhood Educators' Deductions Act'' or the ``SEED Act''. SEC. 2. EDUCATOR EXPENSE DEDUCTION TO INCLUDE EARLY CHILDHOOD EDUCATORS. (a) In General.--Section 62(d)(1) of the Internal Revenue Code of 1986 is amended-- (1) in subparagraph (A), by striking ``a kindergarten through grade 12 teacher'' and inserting ``an early childhood or kindergarten through grade 12 teacher'', and (2) in subparagraph (B), to read as follows: ``(B) School.--The term `school' means-- ``(i) in the case of early childhood education, any school or childcare facility which-- ``(I) provides educational or childcare services for more than 2 individuals (other than individuals who reside at the school or facility) who have not attained age 6, and ``(II) operates at the public expense or receives a fee, payment, or grant for providing such services for any of the individuals (regardless of whether such school or facility is operated for profit), and ``(ii) in the case of elementary education or secondary education (kindergarten through grade 12), any school which provides such education, as determined under State law.''. (b) Conforming Amendment.--Section 62(a)(2)(D) of such Code is amended by striking ``Certain expenses of elementary and secondary school teachers'' in the heading and inserting ``Certain expenses of early childhood, elementary, and secondary school teachers''. (c) Effective Date.--The amendments made by this section shall apply to expenses paid or incurred in taxable years beginning after December 31, 2025. Passed the House of Representatives April 27, 2026. Attest: Clerk. 119th CONGRESS 2d Session H. R. 5334 _______________________________________________________________________ AN ACT To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.
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