No Tax Treaties for Foreign Aggressors Act

This bill establishes a conditional mechanism to terminate the United States-People's Republic of China Income Tax Convention, which was signed in 1984 and entered into force in 1987. The measure mandates that the Secretary of the Treasury provide written notice to China of the United States' intent to terminate this convention. This termination would be triggered within 30 days after the President notifies the Secretary that the People's Liberation Army has initiated an armed attack against Taiwan . Furthermore, the bill requires the President to submit written notification of any such termination to both the Senate Committee on Foreign Relations and the Senate Committee on Finance.