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Cortez Masto, Catherine [D-NV]","NV","D","C001113","2026-04-17T15:15:27Z",[],"Senate",119,false,"HONOR Act","2026-05-10T18:54:46.377Z",[],1,0,9,"s","2025-01-30","https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fsenate-bill\u002F327","Taxation",{"date":30,"text":31},"2026-03-16T15:05:55","Held at the desk.",327,"introduced",3,[36,37,38,39,40,41],"Bank accounts, deposits, capital","Europe","Income tax credits","Income tax deductions","Russia","Tariffs","taxation",[44],{"name":45,"systemCode":46,"chamber":16,"activities":47,"subcommittees":54,"type":55},"Finance Committee","ssfi00",[48,51],{"name":49,"date":50},"Referred To","2025-01-30T17:38:27Z",{"name":52,"date":53},"Discharged From","2026-03-10T21:07:10Z",[],"Standing",[46],"2026-07-19T00:15:45.955Z",[59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82],"honor","ho","hon","hono","act","sen","cortez","co","cor","cort","corte","masto","ma","mas","mast","catherine","ca","cat","cath","cathe","cather","catheri","catherin","nv",true,[85],{"versionCode":86,"actionDate":26,"actionDesc":87,"text":88,"updateDate":89},"00","Introduced in Senate","\u003Cp>\u003Cstrong>Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill prohibits a taxpayer from claiming the foreign tax credit (FTC) or an itemized tax deduction for taxes paid, accrued, or deemed paid to Russia.\u003C\u002Fp>\u003Cp>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) or an itemized tax deduction for such taxes, both subject to limitations.\u003C\u002Fp>\u003Cp>However, under current law, a taxpayer may not claim the FTC (but may claim an itemized tax deduction) 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. 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