US: Ogles Bill taxing athletes with 100% tax when they compete on behalf of a foreign nation

A controversial new bill introduced in the U.S. House of Representatives by Congressman Andy Ogles seeks to impose a 100% federal tax on income earned by certain U.S.-born athletes who choose to compete for so‑called “foreign adversaries” such as China, Russia, Iran or North Korea. The proposal – informally dubbed the “OLYMPICS Act” – would effectively confiscate prize money, sponsorship income and related earnings linked to representing those countries, and appears to be largely inspired by the high‑profile case of freestyle skier Eileen Gu.

Eileen Gu (Gu Ailing) is a Chinese‑American freestyle skier whose choice to switch sporting nationality from the United States to China in 2019 has made her a central figure in debates at the crossroads of sports, law, and taxation. Born and raised in San Francisco to a Chinese mother and American father, she naturalized as a Chinese national for Olympic purposes under Rule 41 of the Olympic Charter. Her subsequent Olympic success for China has prompted intense discussion about athlete allegiance, state soft power, and the taxation of prize money and international endorsement income.