3.0.0
4729
2025-12-05T09:15:55Z
2025-12-05T09:15:55Z
House
H
HR
2023-07-19
118
https://www.congress.gov/bill/118th-congress/house-bill/4729
[Congressional Record Volume 169, Number 124 (Wednesday, July 19, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CONNOLLY:H.R. 4729.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8The single subject of this legislation is:This bill will authorize the the executive to negotiate andconclude a tax agreement with Taiwan.[Page H3858]
- hsru00
Rules Committee
House
Standing
  - Referred To
2023-07-19T13:01:45Z
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2023-07-19T13:01:40Z

- Taiwan Tax Agreement Act of 2023
118
1457
S
2023-07-25
Placed on Senate Legislative Calendar under General Orders. Calendar No. 151.
  - Related bill
CRS
- 2023-07-19
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.
IntroReferral
H11100
2
House floor actions
  - hsru00
Rules Committee
- 2023-07-19
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.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-07-19
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-07-19
Introduced in House
IntroReferral
1000
9
Library of Congress
- C001078
Rep. Connolly, Gerald E. [D-VA-11]
Gerald
Connolly
D
VA
E.
11
N
- M001157
Rep. McCaul, Michael T. [R-TX-10]
Michael
McCaul
R
TX
T.
10
2023-07-19
True
- M001137
Rep. Meeks, Gregory W. [D-NY-5]
GREGORY
MEEKS
D
NY
W.
5
2023-07-19
True
- B001282
Rep. Barr, Andy [R-KY-6]
Andy
Barr
R
KY
6
2023-07-19
True
- B001287
Rep. Bera, Ami [D-CA-6]
Ami
Bera
D
CA
6
2023-07-19
True
- R000610
Rep. Reschenthaler, Guy [R-PA-14]
Guy
Reschenthaler
R
PA
14
2023-07-19
True
- G000574
Rep. Gallego, Ruben [D-AZ-3]
Ruben
Gallego
D
AZ
3
2023-07-19
True
- W000812
Rep. Wagner, Ann [R-MO-2]
Ann
Wagner
R
MO
2
2023-07-19
True
- S001211
Rep. Stanton, Greg [D-AZ-4]
Greg
Stanton
D
AZ
4
2023-07-19
True
- C001114
Rep. Curtis, John R. [R-UT-3]
John
Curtis
R
UT
R.
3
2023-07-19
True
- K000397
Rep. Kim, Young [R-CA-40]
Young
Kim
R
CA
40
2023-07-19
True
- F000246
Rep. Fallon, Pat [R-TX-4]
Pat
Fallon
R
TX
4
2023-07-19
True
- A000376
Rep. Allred, Colin Z. [D-TX-32]
Colin
Allred
D
TX
Z.
32
2023-07-26
False
- B001306
Rep. Balderson, Troy [R-OH-12]
Troy
Balderson
R
OH
12
2023-07-27
False
- D000594
Rep. De La Cruz, Monica [R-TX-15]
Monica
De La Cruz
R
TX
15
2023-09-12
False
- F000478
Rep. Fry, Russell [R-SC-7]
Russell
Fry
R
SC
7
2023-09-12
False
- D000600
Rep. Diaz-Balart, Mario [R-FL-26]
Mario
Diaz-Balart
R
FL
26
2023-09-18
False
- P000619
Rep. Peltola, Mary Sattler [D-AK-At Large]
Mary
Peltola
D
AK
Sattler
0
2023-10-16
False
- M001221
Rep. Molinaro, Marcus J. [R-NY-19]
Marcus
Molinaro
R
NY
J.
19
2023-12-13
False
- P000614
Rep. Pappas, Chris [D-NH-1]
Chris
Pappas
D
NH
1
2023-12-13
False
International Affairs
- Asia
2023-11-20T18:15:36Z
- Congressional oversight
2023-11-20T18:15:36Z
- International law and treaties
2023-11-20T18:15:36Z
- Taiwan
2023-11-20T18:15:36Z
- Tax administration and collection, taxpayers
2023-11-20T18:15:36Z
- Taxation of foreign income
2023-11-20T18:15:36Z
International Affairs
2023-08-30T18:00:25Z
00
2023-07-19
Introduced in House
2024-01-24T19:31:54Z
Taiwan Tax Agreement Act of 2023
This bill authorizes the United States to enter into a tax agreement with Taiwan.
Specifically, the President may, through the American Institute in Taiwan (AIT), negotiate and enter into a tax agreement with the Taipei Economic and Cultural Representative Office (TECRO). (The U.S.-Taiwan relationship is unofficial; TECRO is Taiwan's principal representative office in the United States, while the AIT, a private corporation, performs many of the same functions as U.S. embassies elsewhere.)
The agreement must address issues including (1) the taxation of tax residents of Taiwan, the United States, or both; (2) relief from double taxation; and (3) protection against tax evasion or avoidance. The agreement must conform with the 2016 U.S. Model Income Tax Convention and other customary U.S. bilateral income tax convention terms.
The bill requires the President to notify Congress 15 days before negotiations begin and provide periodic briefings. The Department of the Treasury must brief Congress upon request and provide timely updates during the course of negotiations.
The negotiated agreement may only take legal effect upon submission of the agreement to Congress and the approval of a concurrent resolution in a form prescribed by the bill. The agreement, once in force, must be afforded the same treatment as a treaty under U.S. law.

Taiwan Tax Agreement Act of 2023
- Display Title
45

Taiwan Tax Agreement Act of 2023
2024-07-24T15:20:54Z
- Short Title(s) as Introduced
101

Taiwan Tax Agreement Act of 2023
2024-05-24T13:37:36Z
Introduced in House
IH
- Official Title as Introduced
6

To authorize negotiation and conclusion and to provide for congressional consideration of a tax agreement between the American Institute in Taiwan (AIT) and the Taipei Economic and Cultural Representative Office (TECRO).
2024-03-18T21:12:16Z
Introduced in House
IH
- Introduced in House
2023-07-19T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr4729ih/xml/BILLS-118hr4729ih.xml
2023-07-19
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.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
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