HR 5988 · 118th Congress 2023–2025, ended

United States-Taiwan Expedited Double-Tax Relief Act

Introduced Oct 19, 2023 Originated House Sponsor Jason Smith R-MO

Fact sheet Spreadsheet

Latest action · Dec 12, 2023 Placed on the Union Calendar, Calendar No. 249.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedOct 19, 2023
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

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.

Cosponsors 33

Members who signed on, in the order they did. Signatures ran from Oct 19, 2023 to Dec 6, 2023; 16 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
R-NEAdrian SmithOriginalOct 19, 2023
R-UTBlake D. MooreOriginalOct 19, 2023
R-OHBrad R. WenstrupOriginalOct 19, 2023
R-NYClaudia TenneyOriginalOct 19, 2023
R-ILDarin LaHoodOriginalOct 19, 2023
R-TNDavid KustoffOriginalOct 19, 2023
R-AZDavid SchweikertOriginalOct 19, 2023
R-NCGregory F. MurphyOriginalOct 19, 2023
D-CAJudy ChuOriginalOct 19, 2023
D-CALinda T. SánchezOriginalOct 19, 2023
R-PALloyd SmuckerOriginalOct 19, 2023
R-CAMichelle SteelOriginalOct 19, 2023
R-OHMike CareyOriginalOct 19, 2023
R-PAMike KellyOriginalOct 19, 2023
D-MARichard E. NealOriginalOct 19, 2023
D-WASuzan K. DelBeneOriginalOct 19, 2023
R-TXBeth Van DuyneOct 24, 2023
R-PABrian K. FitzpatrickOct 24, 2023
D-MIDaniel T. KildeeOct 24, 2023
D-CAJimmy GomezOct 24, 2023
R-NYNicole MalliotakisOct 24, 2023
D-VIStacey E. PlaskettOct 24, 2023
D-ILRaja KrishnamoorthiNov 1, 2023
D-MASeth MoultonNov 1, 2023
D-NJMikie SherrillNov 6, 2023
R-MNMichelle FischbachNov 13, 2023
R-MNBrad FinstadNov 28, 2023
D-CAJimmy PanettaNov 28, 2023
R-OKKevin HernNov 28, 2023
R-TXJake EllzeyDec 4, 2023
D-NJJosh GottheimerDec 4, 2023
R-FLKat CammackDec 5, 2023
R-UTBurgess OwensDec 6, 2023

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Oct 25, 2023Markup Nov 30, 2023Reported Dec 12, 2023

Actions 6

Everything that happened, newest first.

  1. Dec 12, 2023Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
  2. Dec 12, 2023Placed on the Union Calendar, Calendar No. 249.
  3. Nov 30, 2023Committee Consideration and Mark-up Session Held
  4. Nov 30, 2023Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
  5. Oct 25, 2023Referred to the House Committee on Ways and Means.
Show all 6 actions

In the Congressional Record 1

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

WhereIn the RecordMembersDate
HouseLists H5032H.R. 5988–6007—Oct 19, 2023

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Committee report

Congressional Budget Office cost estimate

  1. Jan 9, 2024H.R. 5988, United States-Taiwan Expedited Double-Tax Relief ActAs reported by the House Committee on Ways and Means on December 12, 2023

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8 of the United States Constitution. The single subject of this legislation is: The single subject of this legislation is to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.

The sponsor’s statement, as printed in the Congressional Record, vol. 169, no. 172, October 19, 2023, page H5032.

Related bills 2

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
S 3084United States-Taiwan Expedited Double-Tax Relief ActIdentical billNov 7, 2023
HR 7024Tax Relief for American Families and Workers Act of 2024Related billAug 1, 2024

Titles 4

Every title it has carried, official and short, at each stage.

Official Title as Introduced
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.
Short Title(s) as Introduced
United States-Taiwan Expedited Double-Tax Relief Act
Short Title(s) as Reported to House for portions of this bill
United States-Taiwan Tax Agreement Authorization Act
United States-Taiwan Expedited Double-Tax Relief Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 2

Each version as it was printed, newest first.

  1. Dec 12, 2023Reported in House
  2. Oct 25, 2023Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.