S2047-119

Introduced

To amend the Internal Revenue Code of 1986 to treat certain gains and dividends derived from counties of concern as ordinary income.

119th Congress Introduced Jun 12, 2025

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to treat certain gains and
dividends derived from counties of concern as ordinary income., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients. The main policy domain is Foreign Policy, Finance, Labor.

Who Benefits and How

foreign governments, international partners, and aid recipients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies, foreign governments, international partners, and aid recipients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section H7539E1360558447D9E69DBCDC8F4961A: 1. Short title This Act may be cited as the No Capital Gains Allowance for American Adversaries Act.
  • Section H8D4371C2544144718E965214C2E12DAA: 2. Certain gains and dividends derived from countries of concern treated as ordinary income Part IV of subchapter P of chapter 1 of the Internal Revenue Code...
  • Section H51ED58813BEC45C1ACCAC4D7F3568F24: 1261. Gains derived from countries of concern treated as ordinary income Gain from the sale, exchange, or other disposition of specified country of concern...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to treat certain gains and dividends derived from counties of concern as ordinary income., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients.

Key Policy Areas

Foreign Policy, Finance, Labor

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to treat certain gains and dividends derived from counties of concern as ordinary income., changes federal law or congressional policy affecting foreign governments, international partners, and aid recipients.

Policy Domains

Foreign Policy Finance Labor

Whole bill

Identified Gains
  • foreign governments, international partners, and aid recipients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
foreign governments, international partners, and aid recipients: ,
Identified Costs
  • federal implementing agencies
  • foreign governments, international partners, and aid recipients
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies: ,
foreign governments, international partners, and aid recipients: ,

Legislative Progress

Introduced
Introduced Committee Passed
Jun 12, 2025

Mr. Ricketts introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Foreign Policy Finance Labor
Actor Mappings
"the_commission"
→ The commission identified in the operative section
"secretary_of_treasury"
→ Secretary of the Treasury

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology