Round voting button logo

H.R.33

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

Chamber Passed·1/16/25
Engrossed

H. R. 33

January 3, 2025

Mr. Smith of Missouri (for himself and Mr. Neal) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

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.

Special rules for qualified residents of Taiwan

Withholding for qualified residents of Taiwan

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

TITLE I

— United States-Taiwan Expedited Double-Tax Relief Act