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United States-Taiwan Expedited Double-Tax Relief Act

USA118th CongressHR-5988| House 
| Updated: 12/12/2023
Jason Smith

Jason Smith

Republican Representative

Missouri

Cosponsors (33)
David Schweikert (Republican)Stacey E. Plaskett (Democratic)Adrian Smith (Republican)David Kustoff (Republican)Mikie Sherrill (Democratic)Gregory F. Murphy (Republican)Darin LaHood (Republican)Mike Carey (Republican)Claudia Tenney (Republican)Brad R. Wenstrup (Republican)Beth Van Duyne (Republican)Jimmy Panetta (Democratic)Suzan K. DelBene (Democratic)Daniel T. Kildee (Democratic)Lloyd Smucker (Republican)Jake Ellzey (Republican)Mike Kelly (Republican)Kat Cammack (Republican)Brad Finstad (Republican)Raja Krishnamoorthi (Democratic)Blake D. Moore (Republican)Richard E. Neal (Democratic)Michelle Steel (Republican)Brian K. Fitzpatrick (Republican)Seth Moulton (Democratic)Kevin Hern (Republican)Burgess Owens (Republican)Josh Gottheimer (Democratic)Linda T. Sánchez (Democratic)Jimmy Gomez (Democratic)Michelle Fischbach (Republican)Nicole Malliotakis (Republican)Judy Chu (Democratic)

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
United States-Taiwan Expedited Double-Tax Relief Act 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.

Bill Text Versions

View Text
2 versions available

Suggested Questions

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Timeline
Oct 19, 2023
Introduced in House
Oct 25, 2023
Referred to the House Committee on Ways and Means.
Nov 7, 2023

Latest Companion Bill Action

S 118-3084
Star Print ordered on report 118-107.
Nov 30, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Nov 30, 2023
Committee Consideration and Mark-up Session Held
Dec 12, 2023
Placed on the Union Calendar, Calendar No. 249.
Dec 12, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
  • October 19, 2023
    Introduced in House


  • October 25, 2023
    Referred to the House Committee on Ways and Means.


  • November 7, 2023

    Latest Companion Bill Action

    S 118-3084
    Star Print ordered on report 118-107.


  • November 30, 2023
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.


  • November 30, 2023
    Committee Consideration and Mark-up Session Held


  • December 12, 2023
    Placed on the Union Calendar, Calendar No. 249.


  • December 12, 2023
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.

Taxation

Related Bills

  • HR 118-7024: Tax Relief for American Families and Workers Act of 2024
  • S 118-3084: United States-Taiwan Expedited Double-Tax Relief Act
Accounting and auditingAdministrative law and regulatory proceduresAsiaAthletesCongressional oversightDepartment of the TreasuryForeign and international corporationsForeign propertyImmigration status and proceduresIncome tax ratesInterest, dividends, interest ratesSecuritiesService industriesTaiwanTax administration and collection, taxpayersTaxation of foreign incomeU.S. and foreign investmentsWages and earnings

United States-Taiwan Expedited Double-Tax Relief Act

USA118th CongressHR-5988| House 
| Updated: 12/12/2023
United States-Taiwan Expedited Double-Tax Relief Act 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.

Bill Text Versions

View Text
2 versions available

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Oct 19, 2023
Introduced in House
Oct 25, 2023
Referred to the House Committee on Ways and Means.
Nov 7, 2023

Latest Companion Bill Action

S 118-3084
Star Print ordered on report 118-107.
Nov 30, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Nov 30, 2023
Committee Consideration and Mark-up Session Held
Dec 12, 2023
Placed on the Union Calendar, Calendar No. 249.
Dec 12, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
  • October 19, 2023
    Introduced in House


  • October 25, 2023
    Referred to the House Committee on Ways and Means.


  • November 7, 2023

    Latest Companion Bill Action

    S 118-3084
    Star Print ordered on report 118-107.


  • November 30, 2023
    Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.


  • November 30, 2023
    Committee Consideration and Mark-up Session Held


  • December 12, 2023
    Placed on the Union Calendar, Calendar No. 249.


  • December 12, 2023
    Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
Jason Smith

Jason Smith

Republican Representative

Missouri

Cosponsors (33)
David Schweikert (Republican)Stacey E. Plaskett (Democratic)Adrian Smith (Republican)David Kustoff (Republican)Mikie Sherrill (Democratic)Gregory F. Murphy (Republican)Darin LaHood (Republican)Mike Carey (Republican)Claudia Tenney (Republican)Brad R. Wenstrup (Republican)Beth Van Duyne (Republican)Jimmy Panetta (Democratic)Suzan K. DelBene (Democratic)Daniel T. Kildee (Democratic)Lloyd Smucker (Republican)Jake Ellzey (Republican)Mike Kelly (Republican)Kat Cammack (Republican)Brad Finstad (Republican)Raja Krishnamoorthi (Democratic)Blake D. Moore (Republican)Richard E. Neal (Democratic)Michelle Steel (Republican)Brian K. Fitzpatrick (Republican)Seth Moulton (Democratic)Kevin Hern (Republican)Burgess Owens (Republican)Josh Gottheimer (Democratic)Linda T. Sánchez (Democratic)Jimmy Gomez (Democratic)Michelle Fischbach (Republican)Nicole Malliotakis (Republican)Judy Chu (Democratic)

Ways and Means Committee

Taxation

Related Bills

  • HR 118-7024: Tax Relief for American Families and Workers Act of 2024
  • S 118-3084: United States-Taiwan Expedited Double-Tax Relief Act
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Accounting and auditingAdministrative law and regulatory proceduresAsiaAthletesCongressional oversightDepartment of the TreasuryForeign and international corporationsForeign propertyImmigration status and proceduresIncome tax ratesInterest, dividends, interest ratesSecuritiesService industriesTaiwanTax administration and collection, taxpayersTaxation of foreign incomeU.S. and foreign investmentsWages and earnings