,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #ahgi  ,,in ,,the ,,house ,,of  
,,representatives  ,march #e1 #bjbe,ms4 
,mace 7for herself1 ,mr4 ,gill of       
,texas1 ,mr4 ,moore of ,alabama1 ,mr4   
,perry1 ,mr4 ,clyde1 ,mr4 ,mast1 ,mr4   
,mc,dowell1 ,mr4 ,harris of ,maryland1  
,mr4 ,burchett1 ,mr4 ,rulli1 ,mr4       
,nehls1 ,mr4 ,steube1 ,mr4 ,gooden1 and 
,mr4 ,ogles7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to deny the tax exempt  
status for bonds issued by sanctuary    
jurisdictions4  #a4 ,short title ,this  
,act may be cited as the ,no ,tax       
,breaks for ,sanctuary ,cities ,act4    
#b4 ,denial of tax exempt status for    
bonds issued by sanctuary jurisdictions 
7a7 ,in general ,subsection 7b7 of      
section #ajc of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following3  7#d7 ,bond      
issued by sanctuary jurisdiction ,any   

bond that is issued by a sanctuary      
jurisdiction 7as determined on the date 
of issuance74  4  7b7 ,sanctuary        
jurisdiction defined ,section #ajc7;c7  
of such ,code is amended by adding at   
the end the following3  7#c7 ,sanctuary 
jurisdiction ,the term sanctuary        
jurisdiction means a ,state or political
 subdivision of a ,state that has in    
effect a statute1 ordinance1 policy1 or 
practice that prohibits or restricts any
 government entity or official from--   
7,a7 sending1 receiving1 maintaining1 or
 exchanging with any ,federal1 ,state1  
or local government entity information  
regarding the citizenship or immigration
 status 7lawful or unlawful7 of any     
individual1 or  7,b7 complying with a   
request lawfully made by the ,department
 of ,homeland ,security under section   
#bcf or #bhg of the ,immigration and    
,nationality ,act 7#h ,u4,s4,c4 #abbf   
and #aceg7 to comply with a detainer    
for1 or notify about the release of1 an 
individual4  4  7c7 ,list of sanctuary  

jurisdictions ,not later than #ahj days 
after the date of the enactment of this 
,act1 and annually thereafter1 the      
,secretary of the ,treasury 7or the     
,secretary's delegate7 shall1 after     
consultation with the ,secretary of     
,homeland ,security1 publish a list of  
sanctuary jurisdictions for purposes of 
section #ajc7;b77#d7 of the ,internal   
,revenue ,code of #aihf4  7d7 ,effective
 date ,the amendments made by this      
section shall apply in taxable years    
ending after the date of the enactment  
of this ,act to any obligation issued   
after the date of the enactment of this 
,act4