No Tax Treaties for Foreign Aggressors Act of 2025

This bill mandates the conditional termination of the United States-People's Republic of China Income Tax Convention , which was established in 1984 and entered into force in 1987. The core purpose is to sever this tax agreement if the People's Liberation Army initiates an armed attack against Taiwan. Upon presidential notification that such an attack has occurred, the Secretary of the Treasury is required to provide written diplomatic notice to China of the United States' intent to terminate the convention within 30 days. This termination would proceed according to Article 28 of the Convention, and the President must also inform specific Congressional committees in both the Senate and House of Representatives about the action.