Ukraine and Russia

Lindsey O. Graham Sanctioning Russia and Iran Act of 2026

This bill imposes a variety of sanctions, tariffs, and prohibitions related to Russia, extends an Iran-related sanctions law, and expands a tax deduction for teacher expenses to include early childhood educators.

For example, under the bill, the President must impose visa- and property-blocking sanctions on specified persons (individuals and entities) such as the Russian president and certain Russian military commanders. The President must also increase the rate of duty up to 100% ad valorem (i.e., relative to the value) on all goods imported into the United States from a country that was among the five largest importers of Russian-origin crude oil or natural gas if such country knowingly makes new purchases of such products after enactment of the bill.

The bill prohibits (1) the export, reexport, or in-country transfer to or in Russia of any U.S.-produced energy or energy product; (2) U.S. persons from making new investments in Russia or purchasing Russian sovereign debt; and (3) trading the securities of Russian government-owned, -controlled, or -affiliated entities on U.S. national securities exchanges.

The bill extends through 2031 the Iran Sanctions Act of 1996, which requires the President, with some exceptions, to impose sanctions on certain persons engaged in specified transactions related to Iran's energy sector or Iran's efforts to acquire or develop certain weapons.

The bill expands eligibility for federal tax deductions of certain educator expenses to early childhood educators providing educational or childcare services to those under age 6.

Ukraine Support Act

This bill addresses the war between Russia and Ukraine by (1) providing assistance to Ukraine and certain European countries, and (2) establishing penalties for Russia and certain foreign persons (individuals and entities).

Assistance provided under the bill includes

• establishing a reconstruction trust fund for Ukraine,

• requiring the U.S. International Development Finance Corporation to prioritize support for Ukraine,

• reviving the President’s authority to lend or lease defense articles to Ukraine or Eastern European countries affected by the war through FY2028,

• extending through 2027 the Department of Defense’s authority to provide security assistance and intelligence support to Ukrainian forces, and

• requiring the Department of State to take certain actions to build the capacity of the militaries and border forces of Baltic countries.

Additionally, the President must periodically determine if the Russian government or any proxy is waging a war of aggression against Ukraine, refusing to sincerely negotiate a peace agreement with Ukraine, or acting in violation of a negotiated peace agreement with Ukraine. If the President makes such a determination, the President must impose certain penalties including

• property- and visa-blocking sanctions on certain Russian officials;

• property-blocking sanctions on Russian companies in the oil and mining sectors, Rosatom (Russia's state-owned nuclear enterprise) and its subsidiaries, and certain Russian financial institutions; and

• increasing the rate of duty on all goods and services imported from Russia into the United States to at least 500% relative to the value of such goods and services.

Mobilizing and Enhancing Georgia’s Options for Building Accountability, Resilience, and Independence Act or the MEGOBARI Act

This bill requires the President to impose sanctions on certain foreign persons, including Georgian government officials, who are undermining Georgia's security or stability.

Specifically, the bill requires the President to impose visa-blocking sanctions and authorizes the President to impose property-blocking sanctions on any foreign person the President determines is involved with actions or policies to undermine Georgia's security or stability. Immediate family members of a sanctioned individual are also subject to these sanctions if they benefited from the sanctioned individual's conduct.

The bill also requires the President to impose visa-blocking sanctions on the following foreign persons if the President determines such persons knowingly engaged in significant acts of corruption or acts of violence or intimidation in relation to the blocking of Euro-Atlantic integration in Georgia:

• any individual who served as a member of the Georgian parliament or as a senior official of a Georgian political party on or after January 1, 2014;

• any individual who is serving as an official in a leadership position on behalf of the Georgian government; and

• any immediate family member of such officials who benefited from their conduct.

Additionally, for the purpose of potential imposition of sanctions under the International Emergency Economic Powers Act, the President must determine whether there are foreign persons who, on or after the bill's enactment, have engaged in (1) significant corruption in Georgia, or (2) acts to undermine Georgia's security or stability.

Agricultural Risk Review Act of 2025

This bill makes changes to the Committee on Foreign Investment in the United States (CFIUS), including by requiring CFIUS to determine whether a national security review is necessary for reportable agricultural land transactions that are referred by the Department of Agriculture (USDA). (CFIUS oversees the national security risks of certain foreign investment in the United States. CFIUS has the authority to review covered transactions, which include mergers, acquisitions, and takeovers that could result in foreign control of a U.S. business; certain investments in businesses involved in critical technologies, critical infrastructure, or sensitive personal data; and certain real estate transactions.)

Specifically, the bill directs CFIUS to, after receiving notification from USDA, determine (1) whether a reportable agricultural land transaction is a covered transaction, and (2) whether CFIUS should initiate a national security review or take another action with respect to the transaction.

Reportable agricultural land transaction means a transaction (1) that USDA has reason to believe is a covered transaction, based on information from or in cooperation with the intelligence community; (2) that involves the acquisition of an interest in agricultural land by a foreign person of China, North Korea, Russia, or Iran; and (3) with respect to which a foreign person is required to submit a report to USDA regarding their agricultural land transactions.

The bill also expands CFIUS to include the Secretary of Agriculture for covered transactions that involve agricultural land, agricultural biotechnology, or the agriculture industry (e.g., agricultural transportation, storage, and processing).

Foreign Adversary Communications Transparency Act

This bill requires the Federal Communications Commission (FCC) to annually publish a list of entities that hold a license or other authorization granted by the FCC and have ties to specified foreign countries.

With respect to entities holding cable landing licenses (for the placement and operation of submarine communications cables) or other licenses granted via competitive auction, the FCC must publish a list of all such entities (1) in which a covered entity holds a specified voting or equity interest, or (2) that have been determined by a national security agency to be subject to the control of a covered entity.

With respect to entities holding all other categories of FCC licenses or other authorizations, the FCC must first issue rules facilitating the collection of information on such licensees’ ownership structure. After that information is obtained, the FCC must add to the published list any such entity in which a covered entity holds a specified voting or equity interest.

Under the bill, a covered entity is defined as an entity organized in China, Iran, North Korea, or Russia; a subsidiary of such an entity; or the government of China, Iran, North Korea, or Russia.

Conflict-free Leaving Employment and Activity Restrictions Path Act or the CLEAR Path Act

This bill bans former presidential appointees in the executive branch from knowingly representing, aiding, or advising a foreign country of concern (e.g., China, Iran, North Korea, or Russia) with the intent to influence a decision of U.S. government officials.

Under the bill, the ban applies to former presidential appointees who served (1) as head or deputy head of an executive branch department or agency, or (2) in any other Senate-confirmed position in an executive branch department or agency.

The ban applies to those who are appointed to their positions on or after the date of this bill's enactment. The ban expires five years after the date of this bill's enactment.

The bill also establishes a process that authorizes the Department of State to propose and Congress to enact changes to the list of foreign countries of concern.

Economic Espionage Prevention Act

This bill authorizes the President to impose visa- and property-blocking sanctions on foreign adversary entities that knowingly engage in (1) economic and industrial espionage with respect to trade secrets and proprietary information owned by U.S. persons, (2) the provision of material support or services to a foreign adversaries' national security entities, or (3) the violation of U.S. export control laws. The bill cites regulations that define China, Russia, Iran, North Korea, Cuba, and the Maduro regime of Venezuela as foreign adversaries.

The bill also limits certain exemptions from the President's authority under the International Emergency Economic Powers Act (IEEPA). IEEPA provides the President broad authority to regulate a variety of economic transactions following a declaration of national emergency, but exempts from this authority activities such as (1) the import or export of information or informational materials; (2) transactions ordinarily incident to international travel, such as the importation of personal baggage; and (3) personal communications, such as postal or telephonic communications, that do not transfer anything of value. Under the bill, the first two of these exemptions are not applicable if the President determines such imports and exports would seriously impair the ability to deal with a declared national emergency. Additionally, the bill specifies that the first and third exemptions listed above do not apply to bulk sensitive personal data or source code used in a connected software application.

Foreign Adversary Communications Transparency Act

This bill requires the Federal Communications Commission (FCC) to annually publish a list of entities that hold a license or other authorization granted by the FCC and have ties to specified foreign countries.

With respect to entities holding cable landing licenses (for the placement and operation of submarine communications cables) or other licenses granted via competitive auction, the FCC must publish a list of all such entities (1) in which a covered entity holds a specified voting or equity interest, or (2) that have been determined by a national security agency to be subject to the control of a covered entity.

With respect to entities holding all other categories of FCC licenses or other authorizations, the FCC must first issue rules facilitating the collection of information on such licensees’ ownership structure. After that information is obtained, the FCC must add to the published list any such entity in which a covered entity holds a specified voting or equity interest.

Under the bill, a covered entity is defined as an entity organized in China, Iran, North Korea, or Russia; a subsidiary of such an entity; or the government of China, Iran, North Korea, or Russia.

Secure Our Ports Act of 2025

This bill prohibits owners or operators of certain U.S. maritime transportation facilities from contracting for the lease, ownership, or operation of facilities with enterprises partly or wholly owned by China, Iran, North Korea, or Russia. The covered facilities are located at ports in areas that are subject to enhanced transportation security requirements, including the requirement for an Area Maritime Transportation Security Plan.

Countering China’s Control of the Caucasus Act

This bill requires the Department of State to submit a classified report to Congress that examines Russian and Chinese influence and intelligence activity in the country of Georgia.

The State Department must also submit a strategy for enhancing bilateral ties with Georgia, a determination of the resources needed to enhance such ties, and whether the United States should continue to invest in its partnership with Georgia and in Georgian projects.

Protecting Americans from Russian Litigation Act of 2025

This bill generally prohibits private parties from filing civil claims in federal or state court to enforce certain judgments or arbitration awards issued by foreign courts. The prohibition applies if (1) the foreign judgment or arbitration award arose from a claim where actions to comply with U.S. sanctions impeded the performance of a contract, or (2) the foreign court or tribunal asserted jurisdiction based on the imposition of U.S. sanctions or export controls (or a foreign law enacted in response to U.S. sanctions or export controls).

The bill provides an exception for the federal government, which may continue to file these claims.

The general prohibition established by this bill applies to claims that are pending on or after this bill's date of enactment.

Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act

This bill prohibits a taxpayer from claiming the foreign tax credit (FTC) or an itemized tax deduction for taxes paid, accrued, or deemed paid to Russia.

Under current law, a taxpayer may claim the FTC for income, war profits, and excess profits taxes (or taxes imposed in lieu of these taxes) paid, accrued, or deemed paid to a foreign country (and certain U.S. possessions) or an itemized tax deduction for such taxes, both subject to limitations.

However, under current law, a taxpayer may not claim the FTC (but may claim an itemized tax deduction) for taxes paid to a foreign country if (1) the United States does not recognize the country’s government, (2) the United States severs or does not conduct diplomatic relations with the country, or (3) the country is designated by the Department of State as supporting international terrorist acts. (Currently, the FTC is disallowed for taxes paid, accrued, or deemed paid to Iran, North Korea, Sudan, and Syria.)

Under the bill, a taxpayer may not claim the FTC for taxes paid, accrued, or deemed paid to Russia beginning 30 days after the date of enactment and until normal U.S. trade relations with Russia are restored (pursuant to requirements established by the Suspending Normal Trade Relations with Russia and Belarus Act).

The bill also disallows an itemized tax deduction for taxes paid, accrued, or deemed to be paid to Russia (effective 90 days after the date of enactment).

Connected Vehicle Security Act of 2026

This bill prohibits the importation, manufacture, sale, resale, or introduction into U.S. interstate commerce of connected vehicles and related software and hardware components associated with China, Russia, Iran, or North Korea.

Connected vehicle means a vehicle that (1) integrates onboard networked hardware with automotive software systems to communicate with any other network or device using certain methods (e.g., wireless spectrum connectivity); or (2) is designed, manufactured, or originally equipped to communicate via such methods, regardless of whether such capability is enabled, disabled, or removed at the time the vehicle enters the United States.

Current regulations administered by the Department of Commerce's Bureau of Industry and Security (BIS) prohibit transactions involving vehicle connectivity system hardware and covered software designed, developed, manufactured, or supplied by persons owned by, controlled by, or subject to the jurisdiction or direction of China or Russia.

The bill expands the BIS regulatory framework, including by (1) expanding the countries covered by the prohibition to include China, Russia, Iran, and North Korea (Current BIS regulations apply only to China and Russia.); and (2) specifying that certain artificial intelligence components are covered by the prohibition.

By January 1, 2027, BIS must publish a list of items that are authorized for the importation, manufacture, sale, resale, or introduction into U.S. interstate commerce and would otherwise be subject to the bill's prohibition.

The bill also includes enforcement mechanisms, including that BIS must assess civil penalties for violations of the prohibition.

Chip Equipment Quality, Usefulness, and Integrity Protection Act of 2025 or the Chip EQUIP Act

This bill prohibits companies that receive certain federal funds from purchasing specified semiconductor manufacturing equipment made by foreign entities of concern (e.g., companies owned or controlled by China, Iran, North Korea, or Russia) or their subsidiaries for the federally funded project.

The CHIPS Act of 2022, which became law in August 2022, appropriated funding for the Department of Commerce to carry out the CHIPS for America provisions enacted in the National Defense Authorization Act for Fiscal Year 2021. These provisions included appropriations for financial incentives to expand domestic manufacturing capacities across the semiconductor supply chain, as well as for research and development programs.

Under the bill, Commerce must include in the terms of each agreement with a covered entity (e.g., companies receiving CHIPS funds) prohibitions with respect to a project relating to the procurement, installation, or use of the specified semiconductor manufacturing equipment. The prohibitions must be effective for 10 years beginning on the date on which the agreement is signed.

The bill authorizes Commerce to waive these prohibitions under certain circumstances, such as if the specified semiconductor manufacturing equipment is not produced in the United States or an allied or partner country in sufficient and reasonably available quantities or of a satisfactory quality to support established or expected production capabilities.