Section 1. Short title
This Act may be cited as the Helping Americans by Restricting Resources to Immigrant Services Act of 2024 or the HARRIS Act of 2024.
(a) In general
Section 501(c)(3) of the Internal Revenue Code of 1986 is amended by inserting no substantial part of the activities of which is providing goods or services to individuals other than citizens of the United States and aliens lawfully admitted for permanent residence (as defined in section 101(a)(20) of the Immigration and Nationality Act), after subsection (h)),.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.