[Congressional Record Volume 172, Number 106 (Wednesday, June 24, 2026)]
[Senate]
[Page S3486]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 6372. Mr. CORNYN (for himself, Mr. Coons, and Ms. Cortez Masto) 
submitted an amendment intended to be proposed by him to the bill S. 
4784, to authorize appropriations for fiscal year 2027 for military 
activities of the Department of Defense, for military construction, and 
for defense activities of the Department of Energy, to prescribe 
military personnel strengths for such fiscal year, and for other 
purposes; which was ordered to lie on the table; as follows:

       At the end of subtitle E of title XII, add the following:

     SEC. 1271. CONDITIONAL TERMINATION OF THE UNITED STATES-
                   PEOPLE'S REPUBLIC OF CHINA INCOME TAX 
                   CONVENTION.

       (a) In General.--The Secretary of the Treasury shall 
     provide written notice to the People's Republic of China 
     through diplomatic channels of the United States' intent to 
     terminate the United States-The People's Republic of China 
     Income Tax Convention, done at Beijing April 30, 1984, and 
     entered into force January 1, 1987, as provided by Article 28 
     of the Convention, not later than 30 days after the President 
     notifies the Secretary of the Treasury that the People's 
     Liberation Army has initiated an armed attack against the 
     Republic of China (commonly known as ``Taiwan'').
       (b) Congressional Notification.--The President shall submit 
     written notification of a termination described in subsection 
     (a) to--
       (1) the Committee on Foreign Relations of the Senate; and
       (2) the Committee on Finance of the Senate.
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