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.

Details

Sponsor

Jason Smith (R)

Introduced

2025-01-03

Origin

House

Policy area

Taxation

Latest action

2025-01-16 — Received in the Senate and Read twice and referred to the Committee on Finance.

Cosponsors

46

congress.gov

Summary

No official CRS summary yet.

Recorded votes (1)

Senate counts are senators only; a Vice President tie-breaking vote is not included (e.g. 50–50, passed).