# 119-s-327: HONOR Act

119-s-327, HONOR Act, is a 119th Congress bill sponsored by Sen. Cortez Masto, Catherine [D-NV] (D-NV); status passed_senate; PRIA reads it as touching household money (as of 2026-08-02).

- Canonical: https://policyrisk.com/legislation/119-s-327
- As of: 2026-08-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-327
- Congress: 119
- Title: HONOR Act
- Status: passed_senate
- Introduced: 2025-01-30
- Sponsor: Sen. Cortez Masto, Catherine [D-NV] (D-NV)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-08-02

## Summary

**Creates a time-limited, Russia-specific restriction on foreign tax credits and deductions.** It ties changes in how U.S. taxpayers get credits or deductions for taxes paid to Russia to U.S. tariff actions and sets precise start and effective dates.

## Cosponsors (1)

- Sen. Cornyn, John [R-TX] (R-TX), 2025-01-30T00:00:00.000Z

## Provisions PRIA read

- New rules on taxes paid to Russia: mixed, high. This bill would set a special rule for U.S. taxpayers who pay or accrue taxes to Russia. Starting 30 days after enactment, you would not be able to claim a U.S. foreign tax credit for those taxes. However, you would be allowed to deduct those taxes for amounts paid or accrued after 90 days after en…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-3110: STOP Human Trafficking Act
- 119-s-5283: Momnibus Act
- 119-s-5600: Dennis John Benigno Traumatic Brain Injury Program Reauthorization Act of 2026
- 119-s-554: United States-Israel Defense Partnership Act of 2025

## Sources
- [119-s-327 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/327)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-3110: STOP Human Trafficking Act](https://policyrisk.com/legislation/119-s-3110)
- [119-s-5283: Momnibus Act](https://policyrisk.com/legislation/119-s-5283)
- [119-s-5600: Dennis John Benigno Traumatic Brain Injury Program Reauthorization Act of 2026](https://policyrisk.com/legislation/119-s-5600)
- [119-s-554: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-s-554)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-327 (as of 2026-08-02).