H.R. 10067 – HARRIS Act of 2024

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Updated January 20, 2026 at 7:49 PM UTC

The HARRIS Act of 2024 would change the federal tax code so that nonprofit organizations that mainly serve non‑U.S. citizens or non‑permanent residents could lose their tax‑exempt status. It amends the definition of a 501(c)(3) charitable organization to require that a substantial part of its activities not be providing goods or services to those individuals. The change would affect charities, religious groups, and other tax‑exempt entities that serve immigrant or foreign populations.

Key Provisions

Amends Section 501(c)(3) of the Internal Revenue Code to add a restriction that a substantial part of an organization’s activities cannot be providing goods or services to individuals who are not U.S. citizens or lawful permanent residents.
Specifies that the amendment takes effect for taxable years beginning after the law is enacted.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 29, 2024

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HouseIntro Referral

Introduced in House

October 29, 2024

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

October 29, 2024

Bill Text

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Introduced in HouseIssued October 29, 2024

I

118th CONGRESS

2d Session

H. R. 10067

IN THE HOUSE OF REPRESENTATIVES

October 29, 2024

Mr. Gaetz (for himself, Mr. Biggs, Mr. Weber of Texas, and Ms. Boebert) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to exclude from tax-exempt status entities which provide goods or services to individuals who are not citizens or nationals of the United States.

1.

Short title

This Act may be cited as the Helping Americans by Restricting Resources to Immigrant Services Act of 2024 or the HARRIS Act of 2024.

2.

Exclusion from tax-exempt status of entities which provide goods or services to individuals who are not citizens or United States nationals

(a)

In general

Section 501(c)(3) of the Internal Revenue Code of 1986 is amended by inserting no substantial part of the activities of which is providing goods or services to individuals other than citizens of the United States and aliens lawfully admitted for permanent residence (as defined in section 101(a)(20) of the Immigration and Nationality Act), after subsection (h)),.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.