H.R. 4729 (118th)

Taiwan Tax Agreement Act of 2023

referredUnited States· United States Congress· EN

Introduced

19 July 2023

Last action

19 July 2023 · Introduced

Status

Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

Summary

Taiwan Tax Agreement Act of 2023 This bill authorizes the United States to enter into a tax agreement with Taiwan. Specifically, the President may, through the American Institute in Taiwan (AIT), negotiate and enter into a tax agreement with the Taipei Economic and Cultural Representative Office (TECRO). (The U.S.-Taiwan relationship is unofficial; TECRO is Taiwan's principal representative office in the United States, while the AIT, a private corporation, performs many of the same functions as U.S. embassies elsewhere.) The agreement must address issues including (1) the taxation of tax residents of Taiwan, the United States, or both; (2) relief from double taxation; and (3) protection against tax evasion or avoidance. The agreement must conform with the 2016 U.S. Model Income Tax Convention and other customary U.S. bilateral income tax convention terms. The bill requires the President to notify Congress 15 days before negotiations begin and provide periodic briefings. The Department of the Treasury must brief Congress upon request and provide timely updates during the course of negotiations. The negotiated agreement may only take legal effect upon submission of the agreement to Congress and the approval of a concurrent resolution in a form prescribed by the bill. The agreement, once in force, must be afforded the same treatment as a treaty under U.S. law.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

19 July 2023
Introduced
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Source: IntroReferral
19 July 2023
Introduced
Introduced in House
Source: IntroReferral
19 July 2023
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · 19 July 2023 · Download file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 19 July 2023
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Introduced in House (PDF)
Introduced in House · EN · 19 July 2023
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Introduced in House
summary · EN · 19 July 2023
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Related records

related to → Taiwan Tax Agreement Act of 2023

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/118th-congress/house-bill/4729
Open data entity: https://api.congress.gov/v3/bill/118/hr/4729
us · 118-hr-4729 · source updated 5 December 2025