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S 327 Passed First Chamber

HONOR Act

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Engrossed in Senate Mar 10, 2026 · 471 words Open full page ↗

119TH CONGRESS

2D SESSION

S. 327

AN ACT

To amend the Internal Revenue Code of 1986 to deny any

foreign tax credit or deduction with respect to taxes

paid or accrued to the Russian Federation.

1 Be it enacted by the Senate and House of Representa-

2 tives of the United States of America in Congress assembled,

2

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