OFAC of the U.S. Treasury occasionally publishes new BTC addresses they want to sanction on their site as a blog post.

OFAC basically defines what "taint" means and rely on banks and exchanges to enforce their sanctions.

Chainanlysis™ does chain analysis on these "sanctioned" addresses to formulate a probability score that a given UTXO originated from a sanctioned address. Their methods for calculating probabilities are opaque and often rely on easily broken heuristics like the common input ownership heuristic.

Ideally, you would limit your LN peers to only known trusted (or KYC'd) sources. This would reduce the likelihood of a sanctioned individual sending you a UTXO via pushing sats thru a LN channel they opened to you.

If you do receive UTXOs from untrusted nodes, you can attempt to do your own chain analysis just to verify that the UTXO isn't one or two transactions from a sanctioned address (read all of OFAC's blog posts to compile your list of sanctioned addresses)

Or, you can do the reasonable thing and recognize that Bitcoin (the protocol) does not care about OFAC's blog posts and this "taint" is only a problem for licensed money transmitters to worry about. Don't send your UTXOs to a licensed money transmitter and don't become a licensed money transmitter and you have nothing to worry about.