H.R. 9772, H.R. 9771, H.R. 9721, and H.R. 9722

Benefits Fraud and Improper PaymentsHouse Ways and Means · 2026-07-22 · 119th Congress
The House Ways and Means Committee met to mark up four bills governing tax-exempt organizations: HR 9772 (requiring disclosure of foreign donations to nonprofits), HR 9771 (penalizing tax-exempt organizations that receive foreign donations and then give to political committees), HR 9721 (requiring disclosure of fiscal sponsorship arrangements), and HR 9722 (barring the IRS from treating religious beliefs about marriage, sexuality, or gender identity as inconsistent with law or public policy). Begins at 0:17:54
Transcript
Highlights

Title

Ways and Means markup: nonprofit foreign-funding transparency and religious-belief bills

Purpose

The House Ways and Means Committee met to mark up four bills governing tax-exempt organizations: HR 9772 (requiring disclosure of foreign donations to nonprofits), HR 9771 (penalizing tax-exempt organizations that receive foreign donations and then give to political committees), HR 9721 (requiring disclosure of fiscal sponsorship arrangements), and HR 9722 (barring the IRS from treating religious beliefs about marriage, sexuality, or gender identity as inconsistent with law or public policy). Chairman Smith framed the bills as closing loopholes exploited by foreign nationals and hostile states like China, while ranking member Neal and other Democrats argued the majority was ignoring affordability issues and using the markup to target charities and unions. Begins at0:17:54

Who spoke

Chairman Jason Smith (R-MO)0:17:54: Opened by describing rapid growth of the tax-exempt sector ($4.8T in net assets, ~15% of the economy)0:18:240:18:46 and cited the Alliance for Global Justice/Samidoun case0:19:42 and Neville Roy Singham's China-linked funding0:21:26 as justification for the bills; presided over votes throughout.

Rep. Richard Neal (D-MA), Ranking Member0:24:54: Argued the majority was "jamming" the House with partisan bills instead of addressing health care and grocery costs0:25:11, and criticized Trump's $400M jet and tariff policy toward Canada0:26:270:26:59.

Rep. David Schweikert (R-AZ)0:29:58: Sponsor of HR 9772; said the nonprofit sector is ~17% of the economy and the bill collects baseline aggregate foreign-donation data with more granularity for countries of concern0:30:210:30:45.

Tom Barthold, Chief of Staff, Joint Committee on Taxation0:35:58: Gave technical descriptions of each bill's amendment in the nature of a substitute and answered members' hypotheticals throughout, including confirming HR 9722 would not automatically disqualify tax-exempt status for organizations endorsing child marriage, polygamy, or interracial-marriage bans3:36:263:37:163:38:34.

Rep. Lloyd Doggett (D-TX)0:38:08: Called HR 9772 an attack on lawful giving while ignoring the "Trump Organization"0:38:36; compared it to foreign-agent laws in Russia, Georgia, India, and Nicaragua1:41:41; later argued HR 9722's language shields child marriage and other illegal conduct from IRS action4:01:03.

Rep. Danny Davis (D-IL)0:43:17: Opposed HR 9772 as increasing nonprofit administrative burdens without donor-privacy protections0:44:200:46:05; opposed HR 9722 as sanctioning discrimination3:47:14.

Rep. Gwen Moore (D-WI)0:47:25: Engaged Doggett in a colloquy on authoritarian NGO crackdowns citing Hungary's Viktor Orbán0:48:45; later offered amendments to HR 9722 on child marriage4:25:29 and female genital mutilation4:39:12 and cited a survivor's account of being married at 144:26:55, both rejected 16-224:34:534:43:53.

Rep. Don Beyer (D-VA)0:51:55: Cited UAE crypto/Nvidia dealings and Trump family enrichment0:52:16; warned HR 9772 could enable racial profiling of donors and chill diaspora giving0:53:280:53:48; opposed HR 9721 as creating vague "discretion and control" liability for fiscal sponsors3:05:06.

Rep. Steven Horsford (D-NV)0:56:13: Offered amendment to HR 9772 exempting labor organizations (failed 17-22)0:59:171:05:53; argued HR 9771 would force unions to track members' nationality0:58:05; offered a similar union-carve-out amendment to HR 9771 (failed 15-23)2:31:092:39:13.

Rep. Judy Chu (D-CA)1:06:01: Offered amendment to HR 9772 subjecting Trump's presidential library foundation to the same disclosure rules, citing a $45M jet gift and Paramount/Meta/ABC/Musk contributions to the library (failed 17-23)1:06:331:11:511:14:28; extensively questioned Barthold on HR 9722's scope regarding child marriage, interracial marriage, and jailing LGBTQ people3:35:05.

Rep. Linda Sánchez (D-CA)1:19:01: Offered amendment restoring IRS enforcement funding, ruled non-germane on a point of order, appeal tabled 21-181:19:141:22:521:27:15; later questioned Barthold on union dues in HR 97711:56:03; offered failed amendment to HR 9722 excluding discriminatory beliefs (15-22)4:18:014:25:16.

Rep. Nicole Malliotakis (R-NY)1:33:18: Sponsor of HR 9771; cited Hansjörg Wyss's $135M to the 1630 Fund and $63M to pro-Biden super PACs as the loophole her bill closes1:34:561:35:21.

Rep. Mike Kelly (R-PA)2:32:02: Raised points of order against germaneness of Democratic amendments (sustained against Sánchez's IRS-funding amendment and Schneider's IRS-audit-penalty amendment)1:21:442:20:03; defended Rep. Moore's HR 9722 as being mischaracterized4:04:37.

Rep. Vern Buchanan and other Republicans (Kustoff, Fitzpatrick, Estes, Smucker, Hern, Miller, Murphy, LaHood, Arrington, Fenstra, Feenstra, Van Duyne, Carey, Yakym, Bean, Moran, Fischbach, Tenney) [ongoing]: Participated primarily in roll-call votes; no extended floor remarks distinct from party position.

Rep. Brad Schneider (D-IL)2:03:04: Criticized the rushed markup schedule ahead of recess and the CR funding the government through December2:05:32; offered amendment increasing penalties for illegal White House interference in IRS audits, ruled non-germane, tabled 24-172:19:482:31:56.

Rep. Linda Sánchez (also see above) and Rep. Suzan DelBene — Miss Sue/DelBene noted opposing HR 9771 as harmful to unions with international members2:09:03.

Rep. Brian Fitzpatrick, Rep. Aaron Bean (R-FL)2:12:12: Bean argued closing the foreign-nonprofit-to-campaign "loophole" was necessary regardless of frequency2:13:06.

Rep. Greg Murphy (R-NC)2:14:57: Entered Politico and National Review articles alleging Wyss funneled foreign-linked money to Democratic super PACs via the 1630 Fund2:15:272:16:22.

Rep. Mike Thompson (D-CA)2:49:01: Opposed HR 9721 as burdening legitimate fiscal sponsorship (citing Sonoma County's Ready for Wildfires program)2:49:38; offered amendment requiring disclosure of White House ballroom donors, defeated 15-233:09:583:18:15; questioned Barthold on whether Freedom 250 LLC and the Trust for the National Mall's ballroom deal would count as fiscal sponsorship arrangements2:55:122:56:41.

Rep. Lloyd Smucker (R-PA)2:45:28: Sponsor of HR 9721, described it as requiring disclosure of fiscal sponsorship parties, funding amounts, and activities2:47:19; responded to critics that "discretion and control" would be defined via Treasury rulemaking before the 2027 effective date3:07:53.

Rep. Blake Moore (R-UT)3:23:29: Sponsor of HR 9722; cited Bostock v. Clayton County tension with religious employers3:25:17 and past IRS targeting of conservative and Republican-affiliated groups3:26:00; defended the bill as not overriding existing state or federal criminal law3:45:01.

Rep. Vicente Gonzalez / Miss Fischbach yielding to Moore3:57:05: Fischbach yielded time to Moore who reiterated that HR 9722 does not change existing federal crimes such as child pornography laws3:57:29.

Key moments

Barthold confirmed under repeated questioning from Rep. Chu that under HR 9722 as drafted, organizations endorsing child marriage to a 10-year-old, polygamy, interracial-marriage bans, jailing LGBTQ people, or beastiality would not automatically lose tax-exempt status3:36:26.

Rep. Moore's amendment to HR 9722 explicitly excluding beliefs promoting child marriage failed 16-224:30:374:35:00; her FGM-exclusion amendment also failed 16-224:39:124:43:53.

Doggett read the bill's text aloud, noting it states a religious belief concerning marriage "shall not be treated as being inconsistent with law or public policy," meaning organizations could retain tax-exempt status despite illegal practices4:02:404:03:03.

Malliotakis cited reporting that Hansjörg Wyss's Berger Action Fund gave over $135 million to the 1630 Fund over four years, which then gave $63 million to pro-Biden super PACs in 20201:34:561:35:21.

Chu's amendment to HR 9772 subjecting Trump's presidential library foundation to the same foreign-donation disclosure rules — citing a Qatari jet gift and ~$63M in pledged corporate donations — failed 17-231:11:511:18:44.

Sánchez's amendment restoring IRS enforcement funding was ruled non-germane by Kelly's point of order; the appeal to overturn the ruling was tabled 21-181:21:441:27:15.

Schneider's amendment raising penalties for White House interference in IRS audits (citing the ouster of an IRS official who flagged violations of Section 7217) was ruled non-germane and tabled 24-172:19:482:31:56.

Barthold confirmed to Sánchez that HR 9771's text contains no exemption defining union dues as "business expenses," contradicting Malliotakis's characterization of the bill1:56:031:56:21.

HR 9772 passed 23-181:32:22; HR 9771 passed 23-162:44:59; HR 9721 passed 23-153:19:06; HR 9722 passed 23-164:48:14 — all ordered favorably reported to the House.

Horsford's amendment exempting labor organizations from HR 9772's foreign-donation disclosure rules failed 17-220:59:171:05:53; his similar amendment to HR 9771 failed 15-232:34:022:39:13.

Metadata

CommitteeHouse Ways and Means
Chamber / CongressHouse · 119th Congress
Date2026-07-22
TypeMarkup
Witnesses
(none listed in event metadata)
Videoyoutube
Transcript1,067 caption blocks · 32,944 words · 4:48:45 runtime
EventCongress.gov 119494