,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #ebd  ,,in ,,the ,,house ,,of   
,,representatives  ,january #af1        
#bjbe,mr4 ,moolenaar 7for himself1 ,mr4 
,la,hood1 ,mr4 ,golden of ,maine1 ,mr4  
,bergman1 ,mr4 ,huizenga1 ,mr4 ,walberg1
 ,mr4 ,barrett1 ,mr4 ,james1 ,mr4 ,bost1
 ,ms4 ,malliotakis1 ,ms4 ,tenney1 ,mr4  
,cline1 ,mr4 ,kelly of ,pennsylvania1   
,mr4 ,rouzer1 ,mr4 ,schweikert1 ,mr4    
,allen1 ,mr4 ,newhouse1 ,mr4 ,finstad1  
,mr4 ,murphy1 ,mr4 ,dunn of ,florida1   
,mr4 ,gimenez1 ,mr4 ,ellzey1 and ,mr4   
,palmer7 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 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 created or organized in1 or  
controlled 7in the aggregate7 by1 one or
 more countries of concern1 and  7,b7   
any entity controlled 7in the aggregate7
 by one or more entities described in   
paragraph 7#a74  7#b7 ,countries of     
concern ,the term countries of concern  

means the ,people's ,republic of ,china1
 the ,russian ,federation1 the ,islamic 
,republic of ,iran1 or the ,democratic  
,people's ,republic of ,korea4  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