119th Congress

H.R.33

United States-Taiwan Expedited Double-Tax Relief Act United States-Taiwan Tax Agreement Authorization Act

Chamber Passed·1/16/25

Prefiled

Introduced

Chamber Passed1/16/25

Final Passage

Complete

United States-Taiwan Expedited Double-Tax Relief Act authorizes tax agreement negotiations with Taiwan to address double taxation.

The United States-Taiwan Expedited Double-Tax Relief Act authorizes the President to negotiate and enter into a tax agreement with Taiwan to address double taxation. The Act amends the Internal Revenue Code to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States. It defines terms such as "qualified resident of Taiwan" and "United States permanent establishment," and sets forth rules for determining income effectively connected with a permanent establishment.

Included in complete analysis

Overview
Core Provisions
Implementation
Impact
Legal Framework
Critical Issues

See what it does, who it affects, and the critical issues in plain language. Free, 30 seconds.

Where it stands

Last: Passed the House · 423–1 · Jan 16, 2025
Current: Finance Committee
Next: Senate floor vote

Roll Call Votes

On Passage RC# 15

423 Yea

R R D D R D R D D D D D D R R R R R D R R D R R R D R R D R D D D R R D R R DRD R R R R R R R R R R R R R D R D D D R R R R D R RRR R D R R R D R R D D R R R R D R R D D D D R D R D R D D D R D D R R D R D R R D R D D D R R DDRRD R D D D R D R D R R D DDD R D R D D D R D D R R R D D D R R D D D D D R D D R R D R D D D D D D D D D D R R R R R R R D D D D D R D D D R D R R D R R D D R R D R R D D D R D D D R D D D R R D R D D R D R R I D D D D D R D D D R R D D D R D D D D D D D D D R R D D RRR R DRR R D D R D R D D R D D R R R R R R R R R R R R R R R R R D D D R R R D R D R R D R R R R D D D D R R D R D D R R D D R R R D DDR R D R DRD R R D R DRD R D R D R R D R R R R R D R D D D D D R R R R D D D D D D R D D D D R D D D R D D D D D DDD D D D R D R R D R R R R R R R R R R D R R D D R D D R R R R D R D R D R D R D

1 Nay

9 Absent

D D D R RRDDR

History

Jan 16, 2025

Senate

Received in the Senate and Read twice and referred to the Committee on Finance.

Jan 15, 2025

House

Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)