,,ii  #aahth ,,congress  #b;d ,session  
,s4 #ebdi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #be1
 #bjbd,mr4 ,rubio 7for himself1 ,mrs4   
,capito1 ,mr4 ,braun1 and ,mr4 ,scott of
 ,florida7 introduced the following     
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to deny certain green energy  
tax benefits to companies connected to  
certain countries of concern4  #a4      
,short title ,this ,act may be cited as 
the ,no ,official ,giveaways ,of        
,taxpayers' ,income to ,oppressive      
,nations ,act or the ,,no ,,gotion ,act4
  #b4 ,denial of green energy tax       
benefits to companies connected to      
countries of concern  7a7 ,in general   
,chapter #gg of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new section3      
#geca4 ,denial of green energy tax      
benefits to companies connected to      
countries of concern  7a7 ,in general   

,in the case of any disqualified        
company1 this title shall be applied    
without regard to sections #cj;,c1 #dj1 
#dj;,a1 #dj;,b1 #de1 #de,q1 #de,u1      
#de,v1 #de,w1 #de,x1 #de,y1 #de,z1 #dh1 
#dh;,c1 #dh;,e1 #agi;,d1 #fdbf7;c71     
#fdbf7;d71 #fdbf7;e71 and #fdbg7;e74    
7b7 ,disqualified company ,for purposes 
of this section-- 7#a7 ,in general ,the 
term disqualified company means-- 7,a7  
any entity-- 7i7 controlled by the      
government of #a or more countries of   
concern1 or  7ii7 organized under the   
laws of a country of concern1  7,b7 any 
entity controlled by an entity described
 in subparagraph 7,a71 or  7,c7 any     
entity owned by an entity described in  
subparagraph 7,a71 including any entity 
for which1 on any date during the most  
recent #ab-month period1 not less than  
#be percent of the equity interests in  
such entity are held directly or        
indirectly by #a or more entities       
described in subparagraph 7,a71         
including through-- 7i7 interests in    

co-investment vehicles1 joint ventures1 
or similar arrangements1 or  7ii7 any   
derivative financial instrument or      
contractual arrangement between the     
entity and an entity described in       
subparagraph 7,a71 including any such   
instrument or contract that seeks to    
replicate any financial return with     
respect to such entity or interest in   
such entity4  7#b7 ,country of concern  
,the term country of concern means--    
7,a7 the ,people's ,republic of ,china1 
7,b7 the ,russia ,federation1  7,c7 the 
,islamic ,republic of ,iran1  7,d7 the  
,democratic ,people's ,republic of      
,korea1  7,e7 the ,republic of ,cuba1   
7,f7 the ,boliverian ,republic of       
,venezuela during any period of time    
during which ,nicholas ,maduro is       
,president of the ,republic1 or  7,g7   
the ,syrian ,arab ,republic4  7#c7      
,control ,the term control has the      
meaning given such term under section   
#ied7;d77#c71 determined by treating the
 rules of section #ieh7;a77#b7 as       

applying to both foreign and domestic   
corporations1 partnerships1 trusts1 and 
estates4  4  7b7 ,clerical amendment    
,the table of sections for chapter #gg  
of such ,code is amended by adding at   
the end the following new item3  ,sec4  
#geca4 ,denial of green energy tax      
benefits to companies connected to      
countries of concern4  4  7c7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4