United States-Taiwan Expedited Double-Tax Relief Act
- Introduced Oct 19
- Committee Oct 25
- Passed House Next
- Passed Senate Not yet
- To President Not yet
- Law Not yet
Where it stands
In committee, Oct 25, 2023Next: House vote
1051d ago Dec 12, 2023: Placed on the Union Calendar, Calendar No. 249.
Final votes
No roll callsNo recorded vote on this bill yet
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Technology & Software 2
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Votes
No recorded roll-call vote on this bill yet
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Summary
United States-Taiwan Expedited Double-Tax Relief Act
Full summary1 paragraphs
This bill establishes special rules for the taxation of residents of Taiwan with income from sources within the United States. This includes the reduction of the rate of withholding of taxes, the application of permanent establishment rules, treatment of income from employment, and the determination of the residency of citizens of Taiwan.
Library of Congress summary, Oct 19, 2023
Summary versions
- Introduced in HouseOct 19, 2023
Actions
- HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.Dec 12, 2023
- HousePlaced on the Union Calendar, Calendar No. 249.Dec 12, 2023
- HouseCommittee Consideration and Mark-up Session HeldNov 30, 2023
- HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.Nov 30, 2023
- HouseReferred to the House Committee on Ways and Means.Oct 25, 2023
- HouseIntroduced in HouseOct 19, 2023
Bill record
Text versions2
- Reported in HouseDec 12, 2023PDF: Reported in House
- Introduced in HouseOct 25, 2023PDF: Introduced in House
Committees1
- House Ways and Means CommitteeReported By Dec 12, 2023Markup By, Nov 30, 2023Referred To, Oct 25, 2023
Sponsor and cosponsors33 cosponsors
- Rep. Jason Smith (R-MO-8)Sponsor, Oct 19, 2023
- Adrian Smith (R-NE-3)OriginalJoined Oct 19, 2023
- Blake Moore (R-UT-1)OriginalJoined Oct 19, 2023
- Brad Wenstrup (R-OH-2)OriginalJoined Oct 19, 2023
- Claudia Tenney (R-NY-24)OriginalJoined Oct 19, 2023
- Darin LaHood (R-IL-16)OriginalJoined Oct 19, 2023
- David Kustoff (R-TN-8)OriginalJoined Oct 19, 2023
- David Schweikert (R-AZ-1)OriginalJoined Oct 19, 2023
- Gregory Murphy (R-NC-3)OriginalJoined Oct 19, 2023
- Judy Chu (D-CA-28)OriginalJoined Oct 19, 2023
- Linda Sánchez (D-CA-38)OriginalJoined Oct 19, 2023
- Lloyd Smucker (R-PA-11)OriginalJoined Oct 19, 2023
- Michelle Steel (R-CA-45)OriginalJoined Oct 19, 2023
- Mike Carey (R-OH-15)OriginalJoined Oct 19, 2023
- Mike Kelly (R-PA-16)OriginalJoined Oct 19, 2023
- RICHARD NEAL (D-MA-1)OriginalJoined Oct 19, 2023
- Suzan DelBene (D-WA-1)OriginalJoined Oct 19, 2023
- Beth Van Duyne (R-TX-24)Joined Oct 24, 2023
- Brian Fitzpatrick (R-PA-1)Joined Oct 24, 2023
- Daniel Kildee (D-MI-8)Joined Oct 24, 2023
- Jimmy Gomez (D-CA-34)Joined Oct 24, 2023
- Nicole Malliotakis (R-NY-11)Joined Oct 24, 2023
- Stacey Plaskett (D-VI)Joined Oct 24, 2023
- Raja Krishnamoorthi (D-IL-8)Joined Nov 1, 2023
- Seth Moulton (D-MA-6)Joined Nov 1, 2023
- Mikie Sherrill (D-NJ-11)Joined Nov 6, 2023
- Michelle Fischbach (R-MN-7)Joined Nov 13, 2023
- Brad Finstad (R-MN-1)Joined Nov 28, 2023
- Jimmy Panetta (D-CA-19)Joined Nov 28, 2023
- Kevin Hern (R-OK-1)Joined Nov 28, 2023
- Jake Ellzey (R-TX-6)Joined Dec 4, 2023
- Josh Gottheimer (D-NJ-5)Joined Dec 4, 2023
- Kat Cammack (R-FL-3)Joined Dec 5, 2023
- Burgess Owens (R-UT-4)Joined Dec 6, 2023
Amendments0
No amendments offered
Cost estimates and reports2
- CBO: H.R. 5988, United States-Taiwan Expedited Double-Tax Relief ActJan 9, 2024As reported by the House Committee on Ways and Means on December 12, 2023
- H. Rept. 118-309Committee report
Titles3
Short titles
- United States-Taiwan Expedited Double-Tax Relief ActShort Title(s) as Introduced
- United States-Taiwan Tax Agreement Authorization ActShort Title(s) as Reported to House for portions of this bill
Official titles
- To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.Official Title as Introduced
Subjects19
Policy area
Legislative subjects
Accounting and auditingAdministrative law and regulatory proceduresAsiaAthletesCongressional oversightDepartment of the TreasuryForeign and international corporationsForeign propertyImmigration status and proceduresIncome tax ratesInterest, dividends, interest ratesSecuritiesService industriesTaiwanTax administration and collection, taxpayersTaxation of foreign incomeU.S. and foreign investmentsWages and earnings
Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.