3.0.0
5988
2025-12-05T08:27:45Z
2025-12-05T08:27:45Z
House
H
HR
2023-10-19
118
https://www.congress.gov/bill/118th-congress/house-bill/5988
[Congressional Record Volume 169, Number 172 (Thursday, October 19, 2023)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Missouri:H.R. 5988.Congress has the power to enact this legislation pursuantto 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 providespecial rules for the taxation of certain residents of Taiwanwith income from sources within the United States.[Page H5032]
- hswm00
Ways and Means Committee
House
Standing
  - Reported By
2023-12-12T16:18:08Z
  - Markup By
2023-11-30T20:30:00Z
  - Referred To
2023-10-25T21:27:34Z
H. Rept. 118-309

- United States-Taiwan Expedited Double-Tax Relief Act
118
3084
S
2023-11-07
Star Print ordered on report 118-107.
  - Identical bill
CRS

- Tax Relief for American Families and Workers Act of 2024
118
7024
HR
2024-08-01
Motion by Senator Schumer to reconsider the vote by which cloture on the motion to proceed to the measure was not invoked (Record Vote No. 230) made in Senate.
  - Related bill
CRS
- 2023-12-12
Placed on the Union Calendar, Calendar No. 249.
Calendars
H12410
2
House floor actions
U00249
- 2023-12-12
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
Committee
H12200
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-12-12
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
Committee
5000
9
Library of Congress
  - hswm00
Ways and Means Committee
- 2023-11-30
  - hswm00
Ways and Means Committee
1
House committee actions
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
Committee
- 2023-11-30
  - hswm00
Ways and Means Committee
1
House committee actions
Committee Consideration and Mark-up Session Held
Committee
- 2023-10-25
Referred to the House Committee on Ways and Means.
IntroReferral
H11100
2
House floor actions
  - hswm00
Ways and Means Committee
- 2023-10-19
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2023-10-19
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001195
Rep. Smith, Jason [R-MO-8]
Jason
Smith
R
MO
8
N
- N000015
Rep. Neal, Richard E. [D-MA-1]
RICHARD
NEAL
D
MA
E.
1
2023-10-19
True
- S001172
Rep. Smith, Adrian [R-NE-3]
Adrian
Smith
R
NE
3
2023-10-19
True
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2023-10-19
True
- S001183
Rep. Schweikert, David [R-AZ-1]
David
Schweikert
R
AZ
1
2023-10-19
True
- L000585
Rep. LaHood, Darin [R-IL-16]
Darin
LaHood
R
IL
16
2023-10-19
True
- S001199
Rep. Smucker, Lloyd [R-PA-11]
Lloyd
Smucker
R
PA
11
2023-10-19
True
- M001210
Rep. Murphy, Gregory F. [R-NC-3]
Gregory
Murphy
R
NC
F.
3
2023-10-19
True
- K000392
Rep. Kustoff, David [R-TN-8]
David
Kustoff
R
TN
8
2023-10-19
True
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2023-10-19
True
- M001213
Rep. Moore, Blake D. [R-UT-1]
Blake
Moore
R
UT
D.
1
2023-10-19
True
- S001135
Rep. Steel, Michelle [R-CA-45]
Michelle
Steel
R
CA
45
2023-10-19
True
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2023-10-19
True
- S001156
Rep. Sánchez, Linda T. [D-CA-38]
Linda
Sánchez
D
CA
T.
38
2023-10-19
True
- D000617
Rep. DelBene, Suzan K. [D-WA-1]
Suzan
DelBene
D
WA
K.
1
2023-10-19
True
- C001080
Rep. Chu, Judy [D-CA-28]
Judy
Chu
D
CA
28
2023-10-19
True
- W000815
Rep. Wenstrup, Brad R. [R-OH-2]
Brad
Wenstrup
R
OH
R.
2
2023-10-19
True
- G000585
Rep. Gomez, Jimmy [D-CA-34]
Jimmy
Gomez
D
CA
34
2023-10-24
False
- P000610
Del. Plaskett, Stacey E. [D-VI-At Large]
Stacey
Plaskett
D
VI
E.
0
2023-10-24
False
- K000380
Rep. Kildee, Daniel T. [D-MI-8]
Daniel
Kildee
D
MI
T.
8
2023-10-24
False
- M000317
Rep. Malliotakis, Nicole [R-NY-11]
Nicole
Malliotakis
R
NY
11
2023-10-24
False
- V000134
Rep. Van Duyne, Beth [R-TX-24]
Beth
Van Duyne
R
TX
24
2023-10-24
False
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2023-10-24
False
- K000391
Rep. Krishnamoorthi, Raja [D-IL-8]
Raja
Krishnamoorthi
D
IL
8
2023-11-01
False
- M001196
Rep. Moulton, Seth [D-MA-6]
Seth
Moulton
D
MA
6
2023-11-01
False
- S001207
Rep. Sherrill, Mikie [D-NJ-11]
Mikie
Sherrill
D
NJ
11
2023-11-06
False
- F000470
Rep. Fischbach, Michelle [R-MN-7]
Michelle
Fischbach
R
MN
7
2023-11-13
False
- P000613
Rep. Panetta, Jimmy [D-CA-19]
Jimmy
Panetta
D
CA
19
2023-11-28
False
- H001082
Rep. Hern, Kevin [R-OK-1]
Kevin
Hern
R
OK
1
2023-11-28
False
- F000475
Rep. Finstad, Brad [R-MN-1]
Brad
Finstad
R
MN
1
2023-11-28
False
- E000071
Rep. Ellzey, Jake [R-TX-6]
Jake
Ellzey
R
TX
6
2023-12-04
False
- G000583
Rep. Gottheimer, Josh [D-NJ-5]
Josh
Gottheimer
D
NJ
5
2023-12-04
False
- C001039
Rep. Cammack, Kat [R-FL-3]
Kat
Cammack
R
FL
3
2023-12-05
False
- O000086
Rep. Owens, Burgess [R-UT-4]
Burgess
Owens
R
UT
4
2023-12-06
False
- 2024-01-09T19:36:00Z

H.R. 5988, United States-Taiwan Expedited Double-Tax Relief Act
https://www.cbo.gov/publication/59867
As reported by the House Committee on Ways and Means onDecember 12, 2023
Taxation
- Accounting and auditing
2025-02-04T18:03:06Z
- Administrative law and regulatory procedures
2024-01-11T21:30:27Z
- Asia
2024-01-11T21:30:27Z
- Athletes
2025-02-04T18:03:06Z
- Congressional oversight
2024-01-11T21:30:27Z
- Department of the Treasury
2024-01-11T21:30:27Z
- Foreign and international corporations
2025-02-04T18:03:06Z
- Foreign property
2025-02-04T18:03:06Z
- Immigration status and procedures
2024-01-11T21:30:27Z
- Income tax rates
2024-01-11T21:30:27Z
- Interest, dividends, interest rates
2025-02-04T18:03:06Z
- Securities
2025-02-04T18:03:06Z
- Service industries
2025-02-04T18:03:06Z
- Taiwan
2024-01-11T21:30:27Z
- Tax administration and collection, taxpayers
2025-02-04T18:03:06Z
- Taxation of foreign income
2024-01-11T21:30:27Z
- U.S. and foreign investments
2025-02-04T18:03:06Z
- Wages and earnings
2025-02-04T18:03:06Z
Taxation
2023-11-13T16:00:52Z
00
2023-10-19
Introduced in House
2023-11-13T19:24:20Z
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.

United States-Taiwan Expedited Double-Tax Relief Act
- Display Title
45

United States-Taiwan Expedited Double-Tax Relief Act
2024-07-24T15:19:29Z
- Short Title(s) as Introduced
101

United States-Taiwan Expedited Double-Tax Relief Act
2024-05-24T13:35:43Z
Introduced in House
IH
- Short Title(s) as Reported to House for portions of this bill
107

United States-Taiwan Tax Agreement Authorization Act
2024-05-24T13:34:45Z
H
House
Reported in House
RH
- Short Title(s) as Reported to House for portions of this bill
107

United States-Taiwan Expedited Double-Tax Relief Act
2024-05-24T13:34:45Z
H
House
Reported in House
RH
- Official Title as Introduced
6

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.
2024-03-18T21:38:45Z
Introduced in House
IH
- Reported in House
2023-12-12T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr5988rh/xml/BILLS-118hr5988rh.xml
- Introduced in House
2023-10-25T04:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-118hr5988ih/xml/BILLS-118hr5988ih.xml
2023-12-12
Placed on the Union Calendar, Calendar No. 249.
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.
Congressional Research Service, Library of Congress
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