NO GOTION Act
Key claim: The NO GOTION Act would prohibit governments and entities linked to China, Cuba, Iran, North Korea, Russia, or the Maduro regime from claiming a wide range of federal energy tax credits, deductions, and excise-tax refunds.
Abstract
(S369 · 119th Congress) 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. Latest action (2025-02-03): Read twice and referred to the Committee on Finance.
Why this matters
The NO GOTION Act would extend adversary-nation trade restrictions from tariffs and export licenses into the tax code, denying Chinese, Russian, Iranian, North Korean, Cuban, and Venezuelan-linked entities access to U.S. energy subsidies. For importers and manufacturers with adversary ownership ties, this changes the effective cost of participating in U.S. clean-energy supply chains, and could indirectly raise domestic project costs by narrowing the pool of tax-credit-eligible suppliers.