WASHINGTON (Diya TV) — A Tennessee lawmaker has introduced a bill that would impose a 100% federal tax on foreign income earned by U.S. athletes who compete for certain rival nations, including China, Russia, Iran, and North Korea.
U.S. Rep. Andy Ogles said the proposal targets athletes such as Eileen Gu, the American-born Olympic champion who represents China in international competitions. Ogles argues that Americans who choose to compete with U.S. adversaries should not profit from that decision. The bill arrives amid renewed debate over patriotism, sports, and foreign policy following the 2026 Winter Olympics.
Ogles named the proposal the “Officially Limiting Yearly Money Procured by Individuals Concerning Sportsmanship Act,” or OLYMPICS Act. The bill would create a new federal tax set at 100% on certain income earned by U.S. citizens and lawful permanent residents. It would apply when they compete in major global sporting events on behalf of a “foreign entity of concern.”
The legislation references a list of “covered nations” defined in federal law. That list currently includes China, Russia, North Korea, and Iran. If enacted, the measure would allow the Internal Revenue Service to collect every dollar earned from competing for those countries in specified events.
The proposal defines “global athletic event” broadly. It includes the Summer and Winter Olympics, the World Cup, the Tour de France, and Wimbledon. It also covers any other competition in which athletes represent countries. The bill targets two main categories of income. First, it taxes money received for competing in a global event on behalf of a covered foreign country. Second, it taxes sponsorship payments tied to that representation.
Sponsorship deals present a key challenge. Endorsement contracts often span multiple events and countries. Payments can flow through brands, agencies, and international entities. The bill attempts to capture sponsorship income connected to the athlete’s decision to compete for a covered nation. However, it does not spell out how officials would prove that link in every case. Ogles’ office said the IRS would enforce the tax using standard reporting and collection tools.
The debate has focused heavily on Gu, one of the most successful freestyle skiers in the world. Gu was born and raised in the United States. She trains and attends school in the U.S. But she competes internationally for China. Gu won three medals at the 2022 Winter Olympics and added three more at the 2026 Winter Games, including one gold medal. She has secured major endorsement deals in China and globally.
Ogles has sharply criticized her decision. He said Americans who “work with a foreign adversary” should not benefit financially. In social media posts, he accused Gu of representing a government that opposes U.S. interests. Gu has said she hopes to inspire young athletes in China. Her representatives did not respond to requests for comment on the proposed legislation.
Legal experts say Congress has broad authority to set tax rates. Brian Galle, a tax law professor at the University of California, Berkeley, told OutKick that the federal tax code already includes penalty taxes exceeding 100% in some contexts.
Still, he noted that critics could argue that a 100% levy functions as a punitive fine rather than a tax. Such a challenge would likely face a difficult path in court. Economists also question the policy’s impact. Stephen Moore of the Committee to Unleash Prosperity criticized the bill as excessive. He said a 100% tax would generate little or no revenue and could create unintended foreign policy consequences.
The OLYMPICS Act faces long odds in Congress. Many bills that target high-profile cultural issues do not advance beyond committee review. Lawmakers often introduce them to send a message rather than secure passage. Still, the proposal taps into a broader political debate. Some Americans argue that elite athletes who represent rival governments undermine U.S. interests. Others say athletes should have the freedom to compete under the flag they choose.
