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HR 5109 118th Congress House Taxation

DITCH Act

Introduced: August 1, 2023 See on congress.gov
This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 2023
Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Aug 1, 2023
Introduced in House
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 Plain-English summary Congressional Research Service

Dump Investments in Troublesome Communist Holdings Act or the DITCH Act

This bill denies an organization a tax exemption if it holds any interest in a disqualified Chinese company or fails to timely transmit required annual reports. A disqualified Chinese company is any corporation incorporated in China, or that invests more than 10% of its stock in certain Chinese entities, including entities controlled by the Chinese Communist Party.

The Department of the Treasury may grant organizations a waiver of the denial of the tax exemption under specified circumstances.

Organizations that hold any interest in a disqualified Chinese company must file annual reports describing each interest held in the company, the period during which such interest was held, and whether the organization has been granted a waiver.

What's happening now August 1, 2023

Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Related & companion bills 2
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Lobbying activity 2

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5109: DITCH Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-5109/
MLA
"H.R. 5109: DITCH Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-5109/.
Bluebook (legal)
H.R. 5109, 118th Cong. (2026), https://openamerica.io/bill/118-HR-5109/.
Markdown link
[H.R. 5109: DITCH Act](https://openamerica.io/bill/118-HR-5109/)
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