The No Tax Breaks for Sanctuary Cities Act denies tax-exempt status for bonds issued by jurisdictions that restrict sharing immigration status.
The No Tax Breaks for Sanctuary Cities Act amends the Internal Revenue Code to deny tax-exempt status for bonds issued by sanctuary jurisdictions. A sanctuary jurisdiction is defined as a state or political subdivision that has statutes, ordinances, policies, or practices prohibiting or restricting government entities or officials from sharing information about an individual's citizenship or immigration status with federal, state, or local government entities, or complying with lawful requests from the Department of Homeland Security.
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