Rep. Andy Ogles (R-TN) has introduced legislation that would impose a tax on income earned by American athletes who compete internationally on behalf of governments designated as foreign adversaries.

The proposal, titled the “Officially Limiting Yearly Money Procured by Individuals Concerning Sportsmanship Act,” or OLYMPICS Act, would apply to athletes representing what the bill defines as “foreign entities of concern,” including China, Russia, Iran, and North Korea.

Although the legislation would not apply retroactively, Ogles cited Olympic freestyle skier Eileen Gu as the inspiration for the measure. Gu, who was born and raised in the United States, has competed for China in international competition, including the 2022 Winter Games in Beijing and the recent Winter Olympics in Milan, Italy, where she won a gold medal and two silver medals.

Her decision to represent China, a geopolitical rival of the United States, drew criticism from some American commentators and lawmakers. Gu was raised in the United States by her mother, who emigrated from China.

“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,” Ogles said in a statement.

The bill would impose an excise tax on income earned through international competition while representing a designated foreign country of concern. The legislation frames the tax as a financial consequence for Americans who compete under the banner of governments considered hostile to U.S. interests.

China is known to award prize money to Olympic medalists, though specific payout amounts are not always publicly disclosed.

Vice President JD Vance weighed in on the broader issue last week, saying that athletes who benefit from American education and freedoms should consider representing the United States on the world stage.

The legislation’s prospects in Congress remain uncertain, but it adds to a growing debate over national loyalty, global sports competition, and the financial incentives tied to representing foreign governments.