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H.R. 5988 118th Congress House

United States-Taiwan Expedited Double-Tax Relief Act

Official title: 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.

Introduced: October 19, 2023 Introduced by: Jason Smith Republican · Missouri See on congress.gov
Taxation Accounting and auditingAdministrative law and regulatory proceduresAsiaAthletes
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Congressional oversightDepartment of the TreasuryForeign and international corporationsForeign propertyImmigration status and proceduresIncome tax ratesInterest, dividends, interest ratesSecuritiesService industriesTaiwanTax administration and collection, taxpayersTaxation of foreign incomeU.S. and foreign investmentsWages and earnings
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 12, 2023
Placed on the Union Calendar, Calendar No. 249.
Dec 12, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
Nov 30, 2023
Committee Consideration and Mark-up Session Held
Nov 30, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Oct 25, 2023
Referred to the House Committee on Ways and Means.
Oct 19, 2023
Introduced in House
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 Latest action December 12, 2023

Placed on the Union Calendar, Calendar No. 249.

 Plain-English summary Congressional Research Service

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.

 Related & companion bills 2
  • S 3084 Identical bill United States-Taiwan Expedited Double-Tax Relief Act
  • HR 7024 Tax Relief for American Families and Workers Act of 2024
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 15

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 15 filings →
 Cosponsors 33
All 33 Democratic 10 Republican 19
R
Owens, Burgess
Utah · Dec 6, 2023
 R
Cammack, Kat
Florida · Dec 5, 2023
 R
Ellzey, Jake
Texas · Dec 4, 2023
 D
Gottheimer, Josh
New Jersey · Dec 4, 2023
 R
Finstad, Brad
Minnesota · Nov 28, 2023
 R
Hern, Kevin
Oklahoma · Nov 28, 2023
 D
Panetta, Jimmy
California · Nov 28, 2023
 R
Fischbach, Michelle
Minnesota · Nov 13, 2023
 D
Sherrill, Mikie
New Jersey · Nov 6, 2023
 D
Krishnamoorthi, Raja
Illinois · Nov 1, 2023
 D
Moulton, Seth
Massachusetts · Nov 1, 2023
 R
Fitzpatrick, Brian K.
Pennsylvania · Oct 24, 2023
 D
Gomez, Jimmy
California · Oct 24, 2023
Kildee, Daniel
· Oct 24, 2023
 R
Malliotakis, Nicole
New York · Oct 24, 2023
 D
Plaskett, Stacey E.
Virgin Islands · Oct 24, 2023
 R
Van Duyne, Beth
Texas · Oct 24, 2023
 R
Carey, Mike
Ohio · Oct 19, 2023
 D
Chu, Judy
California · Oct 19, 2023
 D
DelBene, Suzan K.
Washington · Oct 19, 2023
 R
Kelly, Mike
Pennsylvania · Oct 19, 2023
 R
Kustoff, David
Tennessee · Oct 19, 2023
 R
LaHood, Darin
Illinois · Oct 19, 2023
 R
Moore, Blake D.
Utah · Oct 19, 2023
 R
Murphy, Gregory F.
North Carolina · Oct 19, 2023
 D
Neal, Richard E.
Massachusetts · Oct 19, 2023
 D
Sánchez, Linda T.
California · Oct 19, 2023
 R
Schweikert, David
Arizona · Oct 19, 2023
 R
Smith, Adrian
Nebraska · Oct 19, 2023
 R
Smucker, Lloyd
Pennsylvania · Oct 19, 2023
Steel, Michelle
· Oct 19, 2023
 R
Tenney, Claudia
New York · Oct 19, 2023
Wenstrup, Brad
· Oct 19, 2023
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5988: United States-Taiwan Expedited Double-Tax Relief Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-5988/
MLA
"H.R. 5988: United States-Taiwan Expedited Double-Tax Relief Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-5988/.
Bluebook (legal)
H.R. 5988, 118th Cong. (2026), https://openamerica.io/bill/118-HR-5988/.
Markdown link
[H.R. 5988: United States-Taiwan Expedited Double-Tax Relief Act](https://openamerica.io/bill/118-HR-5988/)
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