Dear Secretary Bessent,
I write to express my grave concerns regarding the recent decision by a new group of Western countries,
led by the United Kingdom, to boycott Israel and to urge the Department to examine the implications of the proposal under U.S. law.

As I have previously written to you, Section 999 of the Internal Revenue Code of 1986 – commonly
referred to as the Ribicoff Amendment – reflects the United States’ bipartisan commitment to opposing foreign boycotts against friendly nations, particularly those aimed at Israel.

Under this law, the Treasury Department is required to maintain a list of countries that condition
commercial participation on compliance with an unsanctioned international boycott. Inclusion on this list imposes specific tax reporting requirements and potential penalties for U.S. individuals and businesses engaged in certain activities in those countries.

Yesterday, the United Kingdom announced it would ban the importation of goods made in Israeli-controlled areas of Judea and Samaria, and sanction companies involved in expanding housing and growing communities in the region. United Kingdom Foreign Secretary Ed Miliband announced that the
UK would not be acting alone, claiming that France and Canada would join this effort. Additionally, Secretary Miliband announced that Denmark, Finland, Iceland, Portugal, and Sweden have pledged to provide support for the ban.

This measure builds on other similar recent measures in Spain, Ireland, Belgium, the Netherlands, and Norway that I have raised with you with great concern. All of these efforts are part of a broader effort aligned with the global Boycott, Divestment, and Sanctions (BDS) movement, which seeks to
economically isolate Israel. Such policies not only promote economic discrimination, but also create legal uncertainty for U.S. companies operating in these countries.

I urge you to examine expeditiously whether these growing policies by European countries require or
may require participation in or encouragement of an international boycott within the meaning of Section 999(a)(3). If the criteria are met, then these countries should be added to the boycott list without delay to ensure that U.S. companies are informed of their reporting obligations and protected from unintended legal exposure.

The United States must send a clear signal that efforts to economically isolate Israel will carry consequences, and that U.S. law designed to combat such discrimination will be enforced.

I appreciate your attention to this matter and look forward to your response.

Sincerely, Claudia Tenney
Member of Congress