118th Congress Taxation
H.R. 5988: United States-Taiwan Expedited Double-Tax Relief Act
Reported
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
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.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Judy Chu D-CAOriginal
- Mike Carey R-OHOriginal
- Suzan DelBene D-WAOriginal
- Mike Kelly R-PAOriginal
- David Kustoff R-TNOriginal
- Darin LaHood R-ILOriginal
- Gregory Murphy R-NCOriginal
- Blake Moore R-UTOriginal
- Richard Neal D-MAOriginal
- Michelle Steel R-CAOriginal
- Linda Sánchez D-CAOriginal
- Adrian Smith R-NEOriginal
- David Schweikert R-AZOriginal
- Lloyd Smucker R-PAOriginal
- Claudia Tenney R-NYOriginal
- Brad Wenstrup R-OHOriginal
- Brian Fitzpatrick R-PA
- Jimmy Gomez D-CA
- Daniel Kildee D-MI
- Nicole Malliotakis R-NY
- Stacey Plaskett D-VI
- Beth Van Duyne R-TX
- Raja Krishnamoorthi D-IL
- Seth Moulton D-MA
- Mikie Sherrill D-NJ
- Michelle Fischbach R-MN
- Brad Finstad R-MN
- Kevin Hern R-OK
- Jimmy Panetta D-CA
- Jake Ellzey R-TX
- Josh Gottheimer D-NJ
- Katherine Cammack R-FL
- Clarence Owens R-UT
Who scored on this bill
- 1Jason Smith SponsorDrew cross-party cosponsors, introduced, reached a cosponsor milestone, reported4 events+32
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Jason Smith
- H.R. 10357: Digital Asset Tax Certainty Act
- H.R. 6500: Continuing Appropriations and Extensions Act, 2027
- H.R. 9645: Health Care Price Certainty for All Americans Act
- H.R. 1156: Pandemic Unemployment Fraud Enforcement Act
- H.R. 33: 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.
- H.R. 3797: Paperwork Burden Reduction Act
History
- Introduced in the House by Jason Smith.
Show the full action history (6 actions)
- Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
- Placed on the Union Calendar, Calendar No. 249.
- Committee Consideration and Mark-up Session Held
- Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
- Referred to the House Committee on Ways and Means.
- Introduced in House