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To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.

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Policy area: Taxation

Latest action 2025-01-16 · Received in the Senate and Read twice and referred to the Committee on Finance. · showing text version Referred in Senate of 2025-01-16T05:00:00Z

Sponsor

Rep. Smith, Jason [R-MO-8] (R-MO)

46 cosponsors

Recent actions

• 2025-01-16 — Received in the Senate and Read twice and referred to the Committee on Finance.
• 2025-01-15 — The previous question was ordered pursuant to the rule.
• 2025-01-15 — Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
• 2025-01-15 — POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 33, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Smith (MO) demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
• 2025-01-15 — On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
• 2025-01-15 — Motion to reconsider laid on the table Agreed to without objection.
• 2025-01-15 — DEBATE - The House proceeded with one hour of debate on H.R. 33.
• 2025-01-15 — Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)
• 2025-01-15 — Considered as unfinished business. (consideration: CR H170)
• 2025-01-03 — 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.

Subjects

• Accounting and auditing
• Administrative law and regulatory procedures
• Asia
• Athletes
• Congressional oversight
• Department of the Treasury
• Foreign and international corporations
• Foreign property
• Immigration status and procedures
• Income tax rates
• Interest, dividends, interest rates
• Securities
• Service industries
• Taiwan
• Tax administration and collection, taxpayers
• Taxation of foreign income
• U.S. and foreign investments
• Wages and earnings

Related bills

• Adopting the Rules of the House of Representatives for the One Hundred Nineteenth Congress, and for other purposes.
• A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.

Text sections (31 indexed passages)

• 101.
• 102.
• 201.
• 202.
• 203.
• 204.
• 205.
• 206.
• 207.
• 208.
• 209.
• 210.