3.0.0
591
2025-07-16T13:51:13Z
2025-07-16T13:51:13Z
House
H
HR
2025-01-21
119
[Congressional Record Volume 171, Number 12 (Tuesday, January 21, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Missouri:H.R. 591.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8 of the Unites States Constitution.[Page H258]
- hsgo00
Oversight and Government Reform Committee
House
Standing
  - Referred To
2025-01-21T17:02:05Z
- hswm00
Ways and Means Committee
House
Standing
  - Referred To
2025-01-21T17:02:00Z
- 2025-01-21
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, 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
  - hsgo00
Oversight and Government Reform Committee
- 2025-01-21
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, 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
- 2025-01-21
Introduced in House
IntroReferral
Intro-H
9
Library of Congress
- 2025-01-21
Introduced in House
IntroReferral
1000
9
Library of Congress
- S001195
Rep. Smith, Jason [R-MO-8]
Jason
Smith
R
MO
8
N
- B001260
Rep. Buchanan, Vern [R-FL-16]
Vern
Buchanan
R
FL
16
2025-01-21
True
- S001172
Rep. Smith, Adrian [R-NE-3]
Adrian
Smith
R
NE
3
2025-01-21
True
- K000376
Rep. Kelly, Mike [R-PA-16]
Mike
Kelly
R
PA
16
2025-01-21
True
- S001183
Rep. Schweikert, David [R-AZ-1]
David
Schweikert
R
AZ
1
2025-01-21
True
- L000585
Rep. LaHood, Darin [R-IL-16]
Darin
LaHood
R
IL
16
2025-01-21
True
- A000375
Rep. Arrington, Jodey C. [R-TX-19]
Jodey
Arrington
R
TX
C.
19
2025-01-21
True
- E000298
Rep. Estes, Ron [R-KS-4]
Ron
Estes
R
KS
4
2025-01-21
True
- S001199
Rep. Smucker, Lloyd [R-PA-11]
Lloyd
Smucker
R
PA
11
2025-01-21
True
- H001082
Rep. Hern, Kevin [R-OK-1]
Kevin
Hern
R
OK
1
2025-01-21
True
- M001205
Rep. Miller, Carol D. [R-WV-1]
Carol
Miller
R
WV
D.
1
2025-01-21
True
- M001210
Rep. Murphy, Gregory F. [R-NC-3]
Gregory
Murphy
R
NC
F.
3
2025-01-21
True
- K000392
Rep. Kustoff, David [R-TN-8]
David
Kustoff
R
TN
8
2025-01-21
True
- F000466
Rep. Fitzpatrick, Brian K. [R-PA-1]
Brian
Fitzpatrick
R
PA
K.
1
2025-01-21
True
- S001214
Rep. Steube, W. Gregory [R-FL-17]
W.
Steube
R
FL
Gregory
17
2025-01-21
True
- T000478
Rep. Tenney, Claudia [R-NY-24]
Claudia
Tenney
R
NY
24
2025-01-21
True
- F000470
Rep. Fischbach, Michelle [R-MN-7]
Michelle
Fischbach
R
MN
7
2025-01-21
True
- M001213
Rep. Moore, Blake D. [R-UT-1]
Blake
Moore
R
UT
D.
1
2025-01-21
True
- V000134
Rep. Van Duyne, Beth [R-TX-24]
Beth
Van Duyne
R
TX
24
2025-01-21
True
- F000446
Rep. Feenstra, Randy [R-IA-4]
Randy
Feenstra
R
IA
4
2025-01-21
True
- M000317
Rep. Malliotakis, Nicole [R-NY-11]
Nicole
Malliotakis
R
NY
11
2025-01-21
True
- C001126
Rep. Carey, Mike [R-OH-15]
Mike
Carey
R
OH
15
2025-01-21
True
- Y000067
Rep. Yakym, Rudy [R-IN-2]
Rudy
Yakym
R
IN
2
2025-01-21
True
- M001222
Rep. Miller, Max L. [R-OH-7]
Max
Miller
R
OH
L.
7
2025-01-21
True
- B001314
Rep. Bean, Aaron [R-FL-4]
Aaron
Bean
R
FL
4
2025-01-21
True
- M001224
Rep. Moran, Nathaniel [R-TX-1]
Nathaniel
Moran
R
TX
1
2025-01-21
True
Foreign Trade and International Finance
- Capital gains tax
2025-03-13T16:23:44Z
- Congressional oversight
2025-03-13T16:23:26Z
- Congressional-executive branch relations
2025-03-13T16:24:13Z
- Employment taxes
2025-03-13T16:24:00Z
- Foreign and international corporations
2025-03-13T16:23:55Z
- Income tax rates
2025-03-13T16:23:32Z
- International law and treaties
2025-03-13T16:24:18Z
- Public contracts and procurement
2025-03-13T16:24:06Z
- Taxation of foreign income
2025-03-13T16:23:37Z
- Trade agreements and negotiations
2025-03-13T16:24:23Z
- U.S. and foreign investments
2025-03-13T16:23:50Z
Foreign Trade and International Finance
2025-02-25T20:06:33Z
00
2025-01-21
Introduced in House
2025-07-16T13:50:08Z
Defending American Jobs and Investment Act
This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.
Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes.
Treasury must commence enhanced bilateral engagement with each foreign country included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill).
The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report.
The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include
- authorizing the President to prohibit government contracting for or procurement of goods or services from a foreign country listed in Treasury's report,
- directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and
- requiring the Office of the U.S. Trade Representative and the Department of Commerce to consider these taxes in assessing whether to enter into any free trade agreement or executive agreement with the foreign country.

Defending American Jobs and Investment Act
- Display Title
45

Defending American Jobs and Investment Act
2025-02-20T08:23:19Z
- Short Title(s) as Introduced
101

Defending American Jobs and Investment Act
2025-02-20T08:23:17Z
Introduced in House
IH
- Official Title as Introduced
6

To provide an enforcement of remedies against the extraterritorial taxes and discriminatory taxes of foreign countries.
2025-02-20T08:18:31Z
Introduced in House
IH
- Introduced in House
2025-01-21T05:00:00Z
  - https://www.govinfo.gov/content/pkg/BILLS-119hr591ih/xml/BILLS-119hr591ih.xml
2025-01-21
Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, 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
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