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S. 3084 118th Congress Senate

United States-Taiwan Expedited Double-Tax Relief Act

Official title: An original 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.

Introduced: October 19, 2023 Introduced by: Ron Wyden Democratic · Oregon See on congress.gov
Taxation AsiaAthletesDiplomacy, foreign officials, Americans abroadForeign and international corporations
More subjectsShow fewer subjects
Income tax exclusionIncome tax ratesService industriesTaiwanTaxation of foreign income
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 7, 2023
Star Print ordered on report 118-107.
Oct 19, 2023
Placed on Senate Legislative Calendar under General Orders. Calendar No. 230.
Oct 19, 2023
Committee on Finance. Original measure reported to Senate by Senator Wyden. With written report No. 118-107.
Oct 19, 2023
Introduced in Senate
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 Latest action November 7, 2023

Star Print ordered on report 118-107.

 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
  • HR 5988 Identical bill United States-Taiwan Expedited Double-Tax Relief Act
  • HR 7024 Tax Relief for American Families and Workers Act of 2024
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 8

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

  • ASML US, LLC
    for ASML US, LLC · Arizona · 1st Quarter 2026 (Jan 1 - Mar 31)
  • ASML US, LLC
    for ASML US, LLC · Arizona · 4th Quarter 2025 (Oct 1 - Dec 31)
  • ASML US, LLC
    for ASML US, LLC · Arizona · 3rd Quarter 2025 (July 1 - Sep 30)
  • CHAMBER OF COMMERCE OF THE U.S.A.
    for CHAMBER OF COMMERCE OF THE U.S.A. · District of Columbia · 2nd Quarter 2025 (Apr 1 - June 30)
  • ASML US, LLC
    for ASML US, LLC · Arizona · 2nd Quarter 2025 (Apr 1 - June 30)
  • ASML US, LLC
    for ASML US, LLC · Arizona · 1st Quarter 2025 (Jan 1 - Mar 31)

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 8 filings →
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3084: United States-Taiwan Expedited Double-Tax Relief Act. 118th Congress. Open America. https://openamerica.io/bill/118-S-3084/
MLA
"S. 3084: United States-Taiwan Expedited Double-Tax Relief Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-S-3084/.
Bluebook (legal)
S. 3084, 118th Cong. (2026), https://openamerica.io/bill/118-S-3084/.
Markdown link
[S. 3084: United States-Taiwan Expedited Double-Tax Relief Act](https://openamerica.io/bill/118-S-3084/)
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