GOP Rep Proposes Tax on US Athletes Competing for 'Foreign Entities of Concern'

Legislation targets American athletes who represent countries like China, Russia, Iran, and North Korea in international sporting events.

Published on Feb. 26, 2026

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Rep. Andy Ogles (R-TN) has introduced a bill that would impose a tax on income earned by American athletes who compete in international sporting events on behalf of foreign governments deemed 'entities of concern,' including China, Russia, Iran, and North Korea. The 'OLYMPICS Act' was inspired by the case of freestyle skier Eileen Gu, who won medals while representing China at the recent Winter Olympics.

Why it matters

The proposal aims to penalize American athletes who choose to compete for foreign adversaries rather than the United States, with the congressman arguing that 'being American is a privilege' that should not be 'mocked on the world stage.' The legislation has sparked debate over the rights and loyalties of dual-national athletes.

The details

Ogles' 'Officially Limiting Yearly Money Procured by Individuals Concerning Sportsmanship Act,' or OLYMPICS Act, would apply an excise tax to income earned by US athletes who represent what the law defines as 'foreign entities of concern' in international competitions. While the bill would not be retroactive, Ogles cited the case of freestyle skier Eileen Gu, who won gold and two silver medals for China at the recent Winter Olympics, as the inspiration for the proposal.

  • The OLYMPICS Act was introduced by Rep. Andy Ogles in February 2026.
  • Eileen Gu competed for China at the 2022 Beijing Winter Olympics and the 2026 Milan Winter Olympics.

The players

Rep. Andy Ogles

A Republican congressman from Tennessee who introduced the 'OLYMPICS Act' to tax US athletes competing for 'foreign entities of concern.'

Eileen Gu

An American-born freestyle skier who won medals while competing for China at the 2022 and 2026 Winter Olympics, drawing criticism in the US.

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What they’re saying

“Any American who works with a foreign adversary has not only betrayed our country, but must be stripped of all benefits from doing so. That is why I am ensuring that the IRS takes every dollar earned by athletes like Eileen Gu.”

— Rep. Andy Ogles, U.S. Congressman (OutKick)

“Being American is a privilege, and anyone who openly mocks that privilege on the world stage must be punished.”

— Rep. Andy Ogles, U.S. Congressman (OutKick)

“Someone who grew up in the United States of America, who benefited from our education system, from the freedoms and liberties that makes this country a great place, I would hope they want to compete with the United States of America.”

— JD Vance, Vice President (Fox News)

What’s next

The OLYMPICS Act has been introduced in Congress and will now go through the legislative process, where it will be debated and potentially amended before any vote.

The takeaway

This proposal highlights the ongoing debate over the loyalties and rights of dual-national athletes, with some arguing that Americans who compete for foreign 'adversaries' should face financial penalties. The case of Eileen Gu has reignited questions about patriotism, national identity, and the complexities of globalized sports.