S. 199 · Where this bill is now
In committee
Introduced in the Senate, Jan 23, 2025
119th Congress
1st SessionS. 199
1st SessionS. 199
A BILL
A bill 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.
In the SenateNo vote yet
Sponsor: Sen. Mike Crapo (R-ID) · Introduced Jan 23, 2025 · Taxation · 1 version of the text
Sources: Congress.gov actions and votes · bill text from GovInfo · latest official action Jan 23, 2025: “Read twice and referred to the Committee on Finance.”
Sections
Title I — United States-Taiwan expedited double-tax relief act · 2
Title II — United States-Taiwan tax agreement Authorization Act · 10
- Sec. 201Short titleNo change
- Sec. 202DefinitionsNo change
- Sec. 203Authorization to negotiate and enter into agreementNo change
- Sec. 204Consultations with congressNo change
- Sec. 205Approval and implementation of agreementNo change
- Sec. 206Submission to congress of agreement and implementation policyNo change
- Sec. 207Consideration of approval legislation and implementing legislationNo change
- Sec. 208Relationship of agreement to Internal Revenue Code of 1986No change
- Sec. 209Authorization of subsequent tax agreements relative to TaiwanNo change
- Sec. 210United States treatment of double taxation matters with respect to TaiwanNo change