H.R. 524 · 119th Congress

NO GOTION Act

Introduced on Jan 16, 2025 by John R. Moolenaar (R-MI-2). 27 cosponsors, 3 of them from another party. Latest action (Jan 16, 2025): Referred to the House Committee on Ways and Means.

Stage
Introduced
Introduced
Jan 16, 2025
Cosponsors
27
3 from the other party
Policy area
Taxation

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

To amend the Internal Revenue Code of 1986 to deny certain green energy tax benefits to companies connected to certain countries of concern.

Summary

By the Congressional Research Service (Introduced in House, Jan 16, 2025). Public domain.

No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION Act

This 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 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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

John R. MoolenaarR-MI-2Sponsor

Democrats · 3

Republicans · 24

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jan 16, 2025Introduced in House
  2. Jan 16, 2025Introduced in House
  3. Jan 16, 2025 · HouseReferred to the House Committee on Ways and Means.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. CORNING INCORPORATED3 reports
    $1.4M reported (all issues)Federal contractor: CORNING NETOPTIXAI match · 100%
  2. Samsung SDI America, Inc.3 reports
    $610K reported (all issues)
  3. CUMMINS INC.1 report
    $600.3K reported (all issues)Federal contractor: CUMMINS INC$11.3M in contracts, FY2026AI match · 99%
  4. Ultium Cells LLC1 report
    $80K reported (all issues)
  5. ZERO EMISSION TRANSPORTATION ASSOCIATION1 report
    $70K reported (all issues)

Reports filed in 2025.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.