{"format":1,"id":"119-hr-5334","congress":119,"number":"H.R. 5334","kind":"bill","group":"bills","title":"Lindsey O. Graham Sanctioning Russia and Iran Act of 2026","title_source":"Short Title(s) from Engrossed Amendment Senate bill text","official_title":"To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes.","titles":[{"type":"Official Title as Introduced","title":"To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes."},{"type":"Display Title","title":"Lindsey O. Graham Sanctioning Russia and Iran Act of 2026"},{"type":"Official Titles as Amended by Senate","title":"An act to impose sanctions and other measures with respect to the Russian Federation, as championed by the late Senator Lindsey O. Graham, and for other purposes."},{"type":"Short Title(s) from Engrossed Amendment Senate bill text","title":"Lindsey O. Graham Sanctioning Russia and Iran Act of 2026"},{"type":"Short Title(s) from PCS (Placed on Senate Calendar) bill text","title":"Supporting Early-childhood Educators’ Deductions Act"},{"type":"Short Title(s) from PCS (Placed on Senate Calendar) bill text","title":"SEED Act"},{"type":"Official Title from EH (Engrossed in House) bill text","title":"To amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes."},{"type":"Short Title(s) as Passed House","title":"SEED Act"},{"type":"Short Title(s) as Passed House","title":"Supporting Early-childhood Educators’ Deductions Act"},{"type":"Short Title(s) as Reported to House","title":"Supporting Early-childhood Educators’ Deductions Act"},{"type":"Short Title(s) as Reported to House","title":"SEED Act"},{"type":"Short Title(s) as Introduced","title":"Supporting Early-childhood Educators’ Deductions Act of 2025"},{"type":"Short Title(s) as Introduced","title":"SEED Act of 2025"}],"outcome":"became_law","law_number":"Public Law 119-111","introduced":"2025-09-11","chambers":{"house":{"status":"roll_call","date":"2026-09-16","vote":{"id":"119-2026-h308","question":"On Motion to Concur in the Senate Amendments","title":"An Act to amend the Internal Revenue Code of 1986 to allow early childhood educators to take the educator expense deduction, and for other purposes","result":"Passed","yea":262,"nay":159,"present":0,"not_voting":12,"source":"https://clerk.house.gov/evs/2026/roll308.xml"}},"senate":{"status":"roll_call","date":"2026-08-07","vote":{"id":"119-2026-s224","question":"On Passage of the Bill","title":"H.R. 5334, as amended","result":"Bill Passed","yea":86,"nay":11,"present":0,"not_voting":3,"source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00224.xml"}}},"president":{"status":"signed","date":"2026-09-18"},"vice_president_tie_breaker":null,"latest_action":{"text":"Became Public Law No: 119-111.","date":"2026-09-18"},"nominees":null,"amendments":[{"number":"S.Amdt. 6715","sponsor":"Sen. Paul, Rand [R-KY]","purpose":"To strike the provision relating to duties on countries that purchase Russian-origin crude oil or natural gas or facilitate sanctions evasion.","result":"Amendment Rejected","date":"2026-08-07","yea":32,"nay":64,"present":0,"not_voting":4,"source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00223.xml"}],"other_votes":[{"chamber":"senate","date":"2026-07-28","question":"On Cloture on the Motion to Proceed","title":"Motion to Invoke Cloture on the Motion to Proceed to H.R. 5334","result":"Cloture on the Motion to Proceed Agreed to","yea":86,"nay":12,"present":0,"not_voting":2,"kind":"procedural","source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00212.xml"},{"chamber":"senate","date":"2026-07-29","question":"On the Motion to Proceed","title":"Motion to Proceed to H.R. 5334","result":"Motion to Proceed Agreed to","yea":84,"nay":12,"present":0,"not_voting":4,"kind":"procedural","source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00213.xml"},{"chamber":"senate","date":"2026-08-07","question":"On the Amendment","title":"Paul Amdt. No. 6715","result":"Amendment Rejected","yea":32,"nay":64,"present":0,"not_voting":4,"kind":"amendment","source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00223.xml"}],"crs_summary":{"date":"2026-08-07","stage":"Passed Senate","blocks":[{"k":"h","t":"Lindsey O. Graham Sanctioning Russia and Iran Act of 2026"},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."},{"k":"p","t":"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."}],"words":249},"summary":{"main_subject":{"text":"Imposes sanctions, prohibitions and import duties related to the Russian Federation, extends the Iran Sanctions Act of 1996, and adds early childhood teachers to the educator expense deduction in the Internal Revenue Code.","cites":[{"label":"Title I","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H42DEB9C4313645E79ED2E3629C098C96"},{"label":"Sec. 201","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H452DCC6EEE3345C48E3F4A528D184890:~:text=201.%20Extension%20of%20the%20Iran%20Sanctions%20Act"},{"label":"Division B, Sec. 1","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#H99FFDB592AC24CB1B2B3F75409BD3309:~:text=1.%20Educator%20expense%20deduction%20to%20include%20early"}]},"core_areas":["Sanctions on Russian officials, vessels and affiliated persons","Sanctions on Russian financial institutions and Russian government-owned entities","Prohibitions on U.S. investment, energy exports and securities trading involving Russia","Import duties on goods from Russia and from certain countries buying Russian oil or gas","Iran Sanctions Act of 1996 extension","Educator expense deduction for early childhood teachers"],"what_it_does":[{"text":"Requires the President, within 30 days of enactment and every 180 days after, to review and impose property-blocking and visa sanctions on listed Russian officials and other described persons, and to identify certain vessels as blocked property.","cite":{"label":"Sec. 102","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-HA8793C9EA79B4607A3BD816C2009654C:~:text=102.%20Imposition%20of%20sanctions%20on%20certain%20persons"}},{"text":"Requires the President, within 30 days of enactment, to impose sanctions on the Central Bank of the Russian Federation, Sberbank, VTB Bank, Gazprombank and other described financial institutions.","cite":{"label":"Sec. 103","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-HC694912E42A24DC0921FD91134FA03F9:~:text=103.%20Imposition%20of%20sanctions%20with%20respect%20to"}},{"text":"Prohibits, effective 30 days after enactment, new investment by United States persons in the energy sector of the Russian Federation and the export, reexport or in-country transfer to Russia of energy or energy products produced in the United States.","cite":{"label":"Sec. 108","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H29395065835D4526AC33AFF9386F2613:~:text=108.%20Prohibition%20on%20energy%20exports%20to"}},{"text":"Requires the President to increase the duty rate to up to 100 percent ad valorem on all goods from a country that knowingly made new purchases of Russian crude oil or natural gas and was among the 5 largest importers, or was among the top 5 countries facilitating Russian oil sanctions evasion.","cite":{"label":"Sec. 113","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-HD20B40F0BC2545EFB460E6234E8DA564:~:text=113.%20Duties%20on%20countries%20that%20purchase%20Russian"}},{"text":"Extends the Iran Sanctions Act of 1996 by striking \"2026\" and inserting \"2031\" in section 13(b) of that Act.","cite":{"label":"Sec. 201","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H452DCC6EEE3345C48E3F4A528D184890:~:text=201.%20Extension%20of%20the%20Iran%20Sanctions%20Act"}},{"text":"Amends the Internal Revenue Code so early childhood teachers can take the educator expense deduction, for expenses paid or incurred in taxable years beginning after December 31, 2025.","cite":{"label":"Division B, Sec. 1","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#H99FFDB592AC24CB1B2B3F75409BD3309:~:text=1.%20Educator%20expense%20deduction%20to%20include%20early"}}],"unexpected":[{"category":"narrow_beneficiary","items":[{"cite":{"label":"Sec. 110","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H02BB254CAC4649AD8FEF1BD12FA7E54D:~:text=110.%20Prohibition%20on%20provision%20of%20services%20to"},"heading":"Prohibition on provision of services to sanctioned financial institutions by international financial messaging systems","effect":"Requires sanctions on entities defined as global financial messaging providers found to be circumventing sanctions, and lets the President waive them for entities under a foreign-law sanctions regime or that serve U.S. financial institutions.","amount":null,"quote":"operates with the intent to predominantly engage in the business of providing global financial messaging services"}]},{"category":"selective_carve_out","items":[{"cite":{"label":"Sec. 113","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-HD20B40F0BC2545EFB460E6234E8DA564:~:text=113.%20Duties%20on%20countries%20that%20purchase%20Russian"},"heading":"Duties on countries that purchase Russian-origin crude oil or natural gas or facilitate sanctions evasion","effect":"Exempts from the duties on countries buying Russian-origin oil or gas those countries whose Russian natural gas imports were under 15 percent of Russia's annual gas exports and that have taken steps to reduce those imports.","amount":null,"quote":"A duty shall not be imposed under this section with respect to goods imported from a country described in subsection (c)(1) for the importation by that country of natural gas that originated in the Russian Federation"},{"cite":{"label":"Sec. 114","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-HEC0AFB8330834ECF99025023D43009B4"},"heading":"Exceptions","effect":"Lists exceptions from the sanctions and measures in this title, including for NASA activities, certain low-enriched uranium imports, general licenses, and a 270-day winddown period for certain operations in Russia.","amount":null,"quote":"This title shall not apply with respect to activities of the National Aeronautics and Space Administration."},{"cite":{"label":"Sec. 103","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-HC694912E42A24DC0921FD91134FA03F9:~:text=103.%20Imposition%20of%20sanctions%20with%20respect%20to"},"heading":"Imposition of sanctions with respect to financial institutions affiliated with the Government of the Russian Federation","effect":"Lets the President skip required sanctions on foreign financial institutions that transact significantly with listed Russian institutions if the Treasury Secretary finds them inconsistent with U.S. interests; also exempts payments on certain Ukraine loans repaid with immobilized Russian asset proceeds.","amount":null,"quote":"The President is not required to impose sanctions under subsection (a)(1)(B) with respect to a foreign financial institution described in clause (vi) of that subsection"}]},{"category":"process_change","items":[{"cite":{"label":"Sec. 117","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H66F1102F681E4CD0A7A6D9CCEAFB1F96"},"heading":"Termination","effect":"Sets a congressional review period and expedited House and Senate procedures, including a three-fifths Senate vote, for joint resolutions disapproving the termination of sanctions or duties, and extends the review period to 60 days for reports submitted July 10 through September 7.","amount":null,"quote":"shall be 60 calendar days if the report is submitted on or after July 10 and on or before September 7 in any calendar year"}]},{"category":"political_name","items":[{"cite":{"label":"Division A, Sec. 1","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr#toc-H7962367FAA414AD1A32CB7EAFBC1B109:~:text=1.%20Short%20title"},"heading":"Short title; table of contents","effect":"Gives the division a short title that includes the name of a person.","amount":null,"quote":"This Act may be cited as the “Lindsey O. Graham Sanctioning Russia and Iran Act of 2026”."}]}],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-12","approved_by":"checks"},"changes":{"first":{"chamber":"House","type":"Engrossed in House","date":"2026-04-27","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/eh"},"final":{"type":"Enrolled Bill","date":null,"href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/enr"},"kept":0.96,"replaced":true,"removed":[{"cite":{"label":"Sec. 1","href":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text/eh#H521AC5E41C534AEDAF7EC252FEB9AFDE"},"heading":"Short title","effect":null,"partly":null,"part":null}],"added":[],"added_count":21,"approved":"2026-10-01","approved_by":"desk"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-bill/5334","text":"https://www.congress.gov/bill/119th-congress/house-bill/5334/text"},"card":{"image":"card/item/119-hr-5334.png","v":"27eb36ce0bbc","alt":"Votes on Record. H.R. 5334, 119th Congress: Lindsey O. Graham Sanctioning Russia and Iran Act of 2026. House: 262 Yea, 159 Nay. Senate: 86 Yea, 11 Nay. Outcome: Became law, 18 Sep 2026."}}