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United States · Bill · S

S. 1457 (118th)

Taiwan Tax Agreement Act of 2023

openUnited States· United States Congress· EN

Introduced

4 May 2023

Last action

25 July 2023 · Reported

Status

Placed on Senate Legislative Calendar under General Orders. Calendar No. 151.

Sponsors

Sen. Menendez, Robert [D-NJ], Sen. Risch, James E. [R-ID], Sen. Van Hollen, Chris [D-MD], Sen. Romney, Mitt [R-UT], Sen. Ricketts, Pete [R-NE], Sen. Rubio, Marco [R-FL], Sen. Graham, Lindsey [R-SC], Sen. Murkowski, Lisa [R-AK], Sen. Scott, Rick [R-FL], Sen. Wicker, Roger F. [R-MS], Sen. Sullivan, Dan [R-AK], Sen. Kaine, Tim [D-VA], Sen. Shaheen, Jeanne [D-NH], Sen. Duckworth, Tammy [D-IL], Sen. Coons, Christopher A. [D-DE], Sen. Merkley, Jeff [D-OR], Sen. Hagerty, Bill [R-TN]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Official sourceDownload fileView documentsShare

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 reports. 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

  1. 4 May 2023

    Introduced

    Read twice and referred to the Committee on Foreign Relations.

    Source: IntroReferral

  2. 4 May 2023

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 13 July 2023

    Reported

    Committee on Foreign Relations. Ordered to be reported with an amendment in the nature of a substitute favorably.

    Source: Committee

  4. 25 July 2023

    Calendars

    Placed on Senate Legislative Calendar under General Orders. Calendar No. 151.

    Source: Calendars

  5. 25 July 2023

    Reported

    Committee on Foreign Relations. Reported by Senator Menendez with an amendment in the nature of a substitute. Without written report.

    Source: Committee

  6. 25 July 2023

    Reported

    Committee on Foreign Relations. Reported by Senator Menendez with an amendment in the nature of a substitute. Without written report.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

6 official files

Reported to Senate (text)

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  • Reported to Senate (text)

    Reported to Senate · EN · 25 July 2023

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  • Reported to Senate (PDF)

    Reported to Senate · EN · 25 July 2023

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  • Reported to Senate

    summary · EN · 25 July 2023

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 4 May 2023

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 4 May 2023

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  • Introduced in Senate

    summary · EN · 4 May 2023

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Sponsors

Related records

Sources

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