119th Congress · introduced in the Senate · Feb 3, 2025
NO GOTION Act
Official title from Congress.gov
Latest action (Feb 3, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Feb 3, 2025)
No Official Giveaways Of Taxpayers’ Income to Oppressive Nations Act or the NO GOTION Act
This bill prohibits certain entities associated with China, Cuba, Iran, North Korea, Russia, or the Maduro regime of Venezuela from claiming various energy-related federal tax incentives.
Specifically, certain energy-related federal tax incentives may not be claimed by
• the government, a government instrumentality, or an agency of China, Cuba, Iran, North Korea, Russia, or the regime of Nicolas Maduro in Venezuela;
• any entity that is organized under the laws of or is headquartered in one of these countries; or
• any entity that is owned, controlled, directed, or influenced by or that has certain financial or contractual connections with any such government, government instrumentality, agency, or entity.
Show the full summary (21 more paragraphs)No cosponsors.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 25, 2026.
8 citations.
SAMSUNG SDI AMERICA, INC. · lobbying firm or registrant: SAMSUNG SDI AMERICA, INC.
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Trade (domestic/foreign)
$200,000
Spent on own lobbying
…support for the strengthening of US/Africa partnerships in critical minerals development. H.R. 505, To impose additional tariffs on imports of goods. H.R. 524/S. 369, NO GOTION Act. H.R. 694/S. 206, Restoring Trade Fairness Act. H.R. 735, United States Reciprocal Trade Act. H.R. 1504, China Trade Relations Act of 2025. H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CORNING INCORPORATED · lobbying firm or registrant: CORNING INCORPORATED
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$300,000
Spent on own lobbying
H.R. 1, One Big Beautiful Bill Act, issues related to tax reform H.R. 524/S. 369, No Official Giveaways of Taxpayers Income to Oppressive Nations (NO GOTION) Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAMSUNG SDI AMERICA, INC. · lobbying firm or registrant: SAMSUNG SDI AMERICA, INC.
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Trade (domestic/foreign)
$270,000
Spent on own lobbying
…support for the strengthening of US/Africa partnerships in critical minerals development. H.R. 505, To impose additional tariffs on imports of goods. H.R. 524/S. 369, NO GOTION Act. H.R. 694/S. 206, Restoring Trade Fairness Act. H.R. 735, United States Reciprocal Trade Act. H.R. 1504, China Trade Relations Act of 2025. H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CORNING INCORPORATED · lobbying firm or registrant: CORNING INCORPORATED
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$480,000
Spent on own lobbying
H.R. 1, One Big Beautiful Bill Act, issues related to tax reform H.R. 524/S. 369, No Official Giveaways of Taxpayers Income to Oppressive Nations (NO GOTION) Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SAMSUNG SDI AMERICA, INC. · lobbying firm or registrant: SAMSUNG SDI AMERICA, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Trade (domestic/foreign)
$140,000
Spent on own lobbying
…support for the strengthening of US/Africa partnerships in critical minerals development. H.R. 505, To impose additional tariffs on imports of goods. H.R. 524/S. 369, NO GOTION Act. H.R. 694/S. 206, Restoring Trade Fairness Act. H.R. 735, United States Reciprocal Trade Act. H.R. 1504, China Trade Relations Act of 2025. H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ULTIUM CELLS LLC · lobbying firm or registrant: THEGROUP DC, LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$80,000
Paid to lobbying firm
S. 369/HR 524, NO GOTION Act Monitored issues related to tax reconciliation process.
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CUMMINS INC · lobbying firm or registrant: CUMMINS, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Trade (domestic/foreign)
$600,291
Spent on own lobbying
No GOTION Act-H.R. 524, S. 369; IEEPA Tariffs- No Bill; 301 Tariffs- No Bill; 232 Tariffs- No Bill; USMCA renegotiation- No Bill; Trade Review Act of 2025 - HR.2665
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CORNING INCORPORATED · lobbying firm or registrant: CORNING INCORPORATED
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$620,000
Spent on own lobbying
H.R. 524/S. 369, No Official Giveaways of Taxpayers Income to Oppressive Nations (NO GOTION) Act Issues related to Tax Reform; Budget Reconciliation Bill Inflation Reduction A…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing