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S 369 119th Congress Senate Taxation

NO GOTION Act

Introduced: February 3, 2025 Introduced by: Scott, Rick Republican · Florida See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 3, 2025
Introduced in Senate
Feb 3, 2025
Read twice and referred to the Committee on Finance.
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 Plain-English summary Congressional Research Service

No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION Act

This bill prohibits certain entities associated with China, Cuba, Iran, North Korea, Russia, or the Maduro regime of Venezuela from claiming various energy-related federal tax incentives.

Specifically, certain energy-related federal tax incentives may not be claimed by

  • the government, a government instrumentality, or an agency of China, Cuba, Iran, North Korea, Russia, or the regime of Nicolas Maduro in Venezuela;
  • any entity that is organized under the laws of or is headquartered in one of these countries; or
  • any entity that is owned, controlled, directed, or influenced by or that has certain financial or contractual connections with any such government, government instrumentality, agency, or entity.

Such entities may not claim the federal tax credits for

  • alternative fuel vehicle refueling property,
  • second-generation biofuel,
  • biodiesel fuel,
  • sustainable aviation fuel,
  • renewable electricity production,
  • carbon sequestration,
  • zero-emission nuclear power production,
  • clean hydrogen production,
  • clean commercial vehicles,
  • advanced manufacturing production,
  • clean electricity production,
  • clean fuel production,
  • investments in energy property,
  • advanced energy projects,
  • clean electricity investment,
  • biodiesel mixtures,
  • alternative fuel, and
  • alternative fuel mixtures.

Further, such entities are prohibited from claiming the federal tax deduction for energy efficient improvements to commercial buildings.

Finally, such entities are not entitled to a credit or refund of federal excise taxes paid on biodiesel, alternative fuel, or sustainable aviation fuel mixtures produced by the entities.

What's happening now February 3, 2025

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 8

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

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APA
U.S. Congress. (2026). S. 369: NO GOTION Act. 119th Congress. Open America. https://openamerica.io/bill/119-S-369/
MLA
"S. 369: NO GOTION Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-369/.
Bluebook (legal)
S. 369, 119th Cong. (2026), https://openamerica.io/bill/119-S-369/.
Markdown link
[S. 369: NO GOTION Act](https://openamerica.io/bill/119-S-369/)
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