3.0.0 591 2025-07-16T13:51:13Z 2025-07-16T13:51:13Z House H HR 2025-01-21 119 <pre>[Congressional Record Volume 171, Number 12 (Tuesday, January 21, 2025)][House]From the Congressional Record Online through the Government Publishing Office [<a href="https://www.gpo.gov">www.gpo.gov</a>]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]</pre> 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 <p><strong>Defending American Jobs and Investment Act</strong></p><p>This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.</p><p>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.</p><p>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).</p><p>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.</p><p>The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include</p><ul><li>authorizing the President to prohibit government contracting for&nbsp;or procurement&nbsp;of goods or services from a foreign country listed in Treasury's report,</li><li>directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and</li><li>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.</li></ul>

Display Title 45 2025-02-20T08:23:19Z Short Title(s) as Introduced 101 2025-02-20T08:23:17Z Introduced in House IH Official Title as Introduced 6 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 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 This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.