# 119-hr-1879: No Tax Breaks for Sanctuary Cities Act

119-hr-1879, No Tax Breaks for Sanctuary Cities Act, is a 119th Congress bill sponsored by Rep. Mace, Nancy [R-SC-1] (R-SC); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1879
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1879
- Congress: 119
- Title: No Tax Breaks for Sanctuary Cities Act
- Status: introduced
- Introduced: 2025-03-05
- Sponsor: Rep. Mace, Nancy [R-SC-1] (R-SC)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Ties federal tax breaks for municipal bonds to local immigration-enforcement cooperation.** It denies federal tax-exempt status to bonds issued by places defined as "sanctuary jurisdictions" when those places bar sharing citizenship or immigration-status information or refuse certain detainer requests under the Immigration and Nationality Act. - State and local governments labeled as "sanctuary jurisdictions" would see bonds issued after enactment become ineligible for the usual federal tax-exempt treatment under the amended section 103(b). Determination is made on the bond issuance date. - Investors who buy those affected municipal bonds would not receive the federal tax exemption on interest from those new issues, changing the tax profile of those investments. - The Secretary of the Treasury, after consulting the Department of Homeland Security, must publish a list identifying sanctuary jurisdictions within 180 days and update it annually. The changes apply to obligations issued after enactment and to taxable years ending after enactment.

## Cosponsors (15)

- Rep. Gill, Brandon [R-TX-26] (R-TX), 2025-03-05T00:00:00.000Z
- Rep. Moore, Barry [R-AL-1] (R-AL), 2025-03-05T00:00:00.000Z
- Rep. Perry, Scott [R-PA-10] (R-PA), 2025-03-05T00:00:00.000Z
- Rep. Clyde, Andrew S. [R-GA-9] (R-GA), 2025-03-05T00:00:00.000Z
- Rep. Mast, Brian J. [R-FL-21] (R-FL), 2025-03-05T00:00:00.000Z
- Rep. McDowell, Addison P. [R-NC-6] (R-NC), 2025-03-05T00:00:00.000Z
- Rep. Harris, Andy [R-MD-1] (R-MD), 2025-03-05T00:00:00.000Z
- Rep. Burchett, Tim [R-TN-2] (R-TN), 2025-03-05T00:00:00.000Z
- Rep. Rulli, Michael A. [R-OH-6] (R-OH), 2025-03-05T00:00:00.000Z
- Rep. Nehls, Troy E. [R-TX-22] (R-TX), 2025-03-05T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2025-03-05T00:00:00.000Z
- Rep. Gooden, Lance [R-TX-5] (R-TX), 2025-03-05T00:00:00.000Z
- Rep. Ogles, Andrew [R-TN-5] (R-TN), 2025-03-05T00:00:00.000Z
- Rep. Weber, Randy K. Sr. [R-TX-14] (R-TX), 2025-03-10T00:00:00.000Z
- Rep. Gosar, Paul A. [R-AZ-9] (R-AZ), 2025-03-31T00:00:00.000Z

## Provisions PRIA read

- Taxes on bonds from sanctuary cities: cost, medium. If enacted, interest on bonds issued by “sanctuary” jurisdictions would no longer be tax-free. This would apply only to bonds issued after enactment, and to taxable years ending after enactment. A jurisdiction counts as “sanctuary” if it limits sharing immigration-status information, or limits hono…

## Related bills

- 119-hr-1301: Death Tax Repeal Act
- 119-hr-425: Repealing Big Brother Overreach Act
- 119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025
- 119-hr-925: Dismantle DEI Act of 2025
- 119-hr-404: Hearing Protection Act
- 119-hr-2126: FOCA Act of 2025

## Sources
- [119-hr-1879 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1879)

## Related
- [119-hr-1301: Death Tax Repeal Act](https://policyrisk.com/legislation/119-hr-1301)
- [119-hr-425: Repealing Big Brother Overreach Act](https://policyrisk.com/legislation/119-hr-425)
- [119-hr-38: Constitutional Concealed Carry Reciprocity Act of 2025](https://policyrisk.com/legislation/119-hr-38)
- [119-hr-925: Dismantle DEI Act of 2025](https://policyrisk.com/legislation/119-hr-925)
- [119-hr-404: Hearing Protection Act](https://policyrisk.com/legislation/119-hr-404)
- [119-hr-2126: FOCA Act of 2025](https://policyrisk.com/legislation/119-hr-2126)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1879 (as of 2026-04-21).