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H.R. 9764 119th Congress House

HONOR Act

Official title: To amend the Internal Revenue Code of 1986 to deny any foreign tax credit with respect to taxes paid or accrued to the Russian Federation.

Introduced: July 16, 2026 Introduced by: Bradley Scott Schneider Democratic · Illinois See on congress.gov
Taxation
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 16, 2026
Referred to the House Committee on Ways and Means.
Jul 16, 2026
Introduced in House
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What's happening now July 16, 2026

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act

This bill prohibits a taxpayer from claiming the foreign tax credit (FTC) for taxes paid, accrued, or deemed paid to Russia.

Under current law, a taxpayer may claim the FTC for income, war profits, and excess profits taxes (or taxes imposed in lieu of these taxes) paid, accrued, or deemed paid to a foreign country (and certain U.S. possessions), subject to limitations.

However, under current law, a taxpayer may not claim the FTC for taxes paid to a foreign country if (1) the United States does not recognize the country’s government, (2) the United States severs or does not conduct diplomatic relations with the country, or (3) the country is designated by the Department of State as supporting international terrorist acts. (Currently, the FTC is disallowed for taxes paid, accrued, or deemed paid to Iran, North Korea, Sudan, and Syria.)

Under the bill, a taxpayer may not claim the FTC for taxes paid, accrued, or deemed paid to Russia beginning 30 days after the date of enactment and until normal U.S. trade relations with Russia are restored (pursuant to requirements established by the Suspending Normal Trade Relations with Russia and Belarus Act).

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 1

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

  • FDD ACTION
    for FDD ACTION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)

Bodies those filers lobbied

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 Cosponsors 1
All 1 Republican 1
R
Fitzpatrick, Brian K.
Pennsylvania · Jul 16, 2026
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 9764: HONOR Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-9764/
MLA
"H.R. 9764: HONOR Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-9764/.
Bluebook (legal)
H.R. 9764, 119th Cong. (2026), https://openamerica.io/bill/119-HR-9764/.
Markdown link
[H.R. 9764: HONOR Act](https://openamerica.io/bill/119-HR-9764/)
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