Taiwan Preclearance Act This bill requires the Department of Homeland Security to report to Congress on various issues, including (1) a plan for establishing a U.S. Customs and Border Protection preclearance facility in the Indo-Pacific region, (2) an analysis of the feasibility and advisability of establishing a preclearance facility in Taiwan, and (3) an assessment of the impact that a preclearance facility will have on trade and tourism between Taiwan and the United States. (Preclearance facilities are stations in designated foreign airports that inspect travelers prior to boarding U.S.-bound flights.)