119th Congress

S.199

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

Introduced·1/23/25

Prefiled

Introduced1/23/25

Chamber Passed

Final Passage

Complete

Introduced

S. 199

Introduced in Senate · February 22, 2025

January 23, 2025

Mr. Crapo (for himself, Mr. Risch, Mr. Wyden, and Mrs. Shaheen) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

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

S.199

S. 199

TITLE I

— United States-Taiwan expedited double-tax relief act