House Bill
Danny K. Davis
Representative
Cosponsors
33
Policy Area
Summary
This bill aims to improve tax rules between the United States and Taiwan. It would reduce how much U.S. taxes are withheld from Taiwanese residents earning income in the U.S. and establish clearer rules for determining tax residency.
Latest Action
Placed on the Union Calendar, Calendar No. 249.
Plain-English explanation of this bill
This bill aims to improve tax rules between the United States and Taiwan. It would reduce how much U.S. taxes are withheld from Taiwanese residents earning income in the U.S. and establish clearer rules for determining tax residency.
Last updated: 12/29/2025
Congressional Research Service summary
<p> <strong>United States-Taiwan Expedited Double-Tax Relief Act </strong></p> <p>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.</p>
Main provisions of the bill
Potential effects on citizens and communities
This bill would primarily impact Taiwanese individuals and businesses that earn income in the U.S. It would lower their tax burden and make it simpler for Taiwanese companies to operate in the U.S. without being subject to U.S. taxes. The goal is to facilitate economic activity and investment between the U.S. and Taiwan.
Primary Policy Area
Related Subjects
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
5988, 119th Congress (2025). "CORRUPT Act". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-5988