The NO GOTION Act ('No Official Giveaways Of Taxpayers' Income to Oppressive Nations') would deny green-energy and clean-fuel tax credits to companies that are organized in or controlled by China, Russia, Iran, or North Korea. The bill adds a new Section 7531 to the Internal Revenue Code that disqualifies such 'foreign-connected' companies from roughly 20 specific tax credits, including the advanced manufacturing production credit (45X), clean electricity production and investment credits (45Y, 48E), the alternative fuel vehicle refueling property credit (30C), carbon capture (45Q), the energy-efficient commercial buildings deduction (179D), and several fuel-blending credits. The 'control' test borrows from existing tax-code definitions and reaches both direct and indirect ownership through partnerships, trusts, and estates. The bill's nickname is a pointed reference to GOTION, a Chinese-controlled battery company building US manufacturing facilities that have qualified for federal clean-energy incentives. Republican Rep. John Moolenaar of Michigan is the lead sponsor with 21 Republican co-sponsors.
Environmental Concerns
- Clean-energy tax credit eligibility — Denied to companies organized in or controlled by China, Russia, Iran, or North Korea (~20 IRC credit sections affected)
Congressional Summary
No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION ActThis bill prohibits an entity that is created in, organized in, or controlled (in the aggregate) by China, Russia, Iran, or North Korea, or an entity controlled (in the aggregate) by one or more of such entities, from claiming multiple energy-related federal tax credits and incentives.Specifically, the bill prohibits such entities from claiming the federal tax credits foralternative 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, andalternative 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.
Details
- Congress
- 119th
- Chamber
- House
- Status
- summarized
- Action
- Introduced in House
- Action Date
- 2025-01-16
- Date Added
- 2026-05-12
- Source
- Congress.gov →
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