GUARD Act

Keith Self

Republican · TX · Representative

Source: Congress.gov · FEC

No cosponsors on record. Bills can pass without cosponsors — this often means the sponsor introduced the bill alone, either because it's a messaging bill, a chairman's mark, or simply early in the legislative cycle.

Referred to the House Committee on Ways and Means.

2026-03-30

Source: Congress.gov

Without access to the specific legislative text, the GUARD Act appears to address taxation policy, though the exact provisions are unclear from the title alone. Based on its referral to the House Ways and Means Committee, it likely proposes changes to federal tax law that could affect individuals, businesses, or both. To provide an accurate summary of what the bill would actually do, the specific language and provisions would need to be reviewed.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8166 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8166 To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 30, 2026 Mr. Self introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to deny tax-exempt status to certain organizations receiving contributions or gifts from citizens or nationals of foreign adversaries. 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 ``Guarding U.S. Associations from Rogue Donations Act'' or the ``GUARD Act''. SEC. 2. DENIAL OF TAX-EXEMPT STATUS TO CERTAIN ORGANIZATIONS RECEIVING CONTRIBUTIONS OR GIFTS FROM CITIZENS OR NATIONALS OF FOREIGN ADVERSARIES. (a) In General.--Section 501 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(s) Denial of Tax-Exempt Status to Certain Organizations Receiving Contributions or Gifts From Citizens or Nationals of Foreign Adversaries.-- ``(1) In general.--Any organization described in paragraph (3) or (4) of subsection (c) which receives any contribution or gift (within the meaning of section 6033(b)(5)) from any individual who is a citizen or national of a foreign adversary shall not be exempt from taxation under subsection (a) for any taxable year ending on or after the date of the receipt of such contribution or gift. ``(2) Foreign adversary.--For purposes of paragraph (1), the term `foreign adversary' means-- ``(A) the People's Republic of China, including the Hong Kong and Macau Special Administrative Regions, ``(B) the Republic of Cuba, ``(C) the Islamic Republic of Iran, ``(D) the Democratic People's Republic of Korea, ``(E) the Russian Federation, and ``(F) such other foreign country as the Secretary, in consultation with the Secretary of State, determines is in the national security interest of the United States.''. (b) Effective Date.--The amendment made by this section shall apply with respect to contributions or gifts received after the date of the enactment of this Act. <all>

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