1. Short title This Act may be cited as the Russian War Crimes in Ukraine Tax Act . 2. Taxation of income on frozen assets of Russia and Belarus (a) In general Subpart D of part II of subchapter N of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 892 the following new section: 892A. Taxation of income on frozen assets of Russia and Belarus (a) In general Notwithstanding sections 892 and 895 (or any other provision of law), there is hereby imposed for each taxable year on the disqualified income of any specified foreign government a tax equal to 100 percent thereof. (b) Withholding (1) In general Notwithstanding section 203 of the International Emergency Economic Powers Act (or any other provision of law), any person having control, receipt, custody, disposal, or payment of disqualified income with respect to which tax is imposed under subsection (a) shall deduct and withhold from such income a tax equal to 100 percent thereof. (2) Application of certain rules For purposes of subchapter B of chapter 3, section 33, and such other provisions as the Secretary may provide, paragraph (1) shall be treated as part of subchapter A of chapter 3. (c) Disqualified income For purposes of this section, the term disqualified income means any interest or dividends payable with respect to assets which are blocked using the authorities provided by section 203 of the International Emergency Economic Powers Act. (d) Specified foreign government For purposes of this section, the term specified foreign government means the foreign governments (within the meaning of section 892 and the regulations issued thereunder) of Russia and Belarus. . (b) Clerical amendment The table of sections for subpart D of part II of subchapter N of chapter 1 of such Code is amended by inserting after the item relating to section 892 the following new item: Sec. 892A. Taxation of income on frozen assets of Russia and Belarus. . (c) Override of treaty obligations Notwithstanding any other provision of law, this section