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United States · Bill · HR

H.R. 5988 (118th)

United States-Taiwan Expedited Double-Tax Relief Act

openUnited States· United States Congress· EN

Introduced

19 October 2023

Last action

12 December 2023 · Reported

Status

Placed on the Union Calendar, Calendar No. 249.

Sponsors

Rep. Smith, Jason [R-MO-8], Rep. Neal, Richard E. [D-MA-1], Rep. Smith, Adrian [R-NE-3], Rep. Kelly, Mike [R-PA-16], Rep. Schweikert, David [R-AZ-1], Rep. LaHood, Darin [R-IL-16], Rep. Smucker, Lloyd [R-PA-11], Rep. Murphy, Gregory F. [R-NC-3], Rep. Kustoff, David [R-TN-8], Rep. Tenney, Claudia [R-NY-24], Rep. Moore, Blake D. [R-UT-1], Rep. Steel, Michelle [R-CA-48], Rep. Carey, Mike [R-OH-15], Rep. Sánchez, Linda T. [D-CA-38], Rep. DelBene, Suzan K. [D-WA-1], Rep. Chu, Judy [D-CA-28], Rep. Wenstrup, Brad R. [R-OH-2], Rep. Gomez, Jimmy [D-CA-34], Del. Plaskett, Stacey E. [D-VI-At Large], Rep. Kildee, Daniel T. [D-MI-5], Rep. Malliotakis, Nicole [R-NY-11], Rep. Van Duyne, Beth [R-TX-24], Rep. Fitzpatrick, Brian K. [R-PA-1], Rep. Krishnamoorthi, Raja [D-IL-8], Rep. Moulton, Seth [D-MA-6], Rep. Sherrill, Mikie [D-NJ-11], Rep. Fischbach, Michelle [R-MN-7], Rep. Panetta, Jimmy [D-CA-19], Rep. Hern, Kevin [R-OK-1], Rep. Finstad, Brad [R-MN-1], Rep. Ellzey, Jake [R-TX-6], Rep. Gottheimer, Josh [D-NJ-5], Rep. Cammack, Kat [R-FL-3], Rep. Owens, Burgess [R-UT-4]

Subjects

Taxation

Source updated

9 January 2026

Taxation

Official sourceDownload fileView documentsShare

Summary

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.

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

Timeline

  1. 19 October 2023

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 19 October 2023

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 25 October 2023

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  4. 30 November 2023

    Vote

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

    Source: Committee

  5. 30 November 2023

    Committee

    Committee Consideration and Mark-up Session Held

    Source: Committee

  6. 12 December 2023

    Calendars

    Placed on the Union Calendar, Calendar No. 249.

    Source: Calendars

  7. 12 December 2023

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.

    Source: Committee

  8. 12 December 2023

    Reported

    Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

5 official files

Reported in House (text)

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  • Reported in House (text)

    Reported in House · EN · 12 December 2023

    ViewDownloadOpen at official source

  • Reported in House (PDF)

    Reported in House · EN · 12 December 2023

    ViewDownloadOpen at official source

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  • Introduced in House (text)

    Introduced in House · EN · 25 October 2023

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  • Introduced in House (PDF)

    Introduced in House · EN · 25 October 2023

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  • Introduced in House

    summary · EN · 19 October 2023

    Open at official source

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Sponsors

Related records

Sources

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