SubjectsAccounting and auditingAdministrative law and regulatory proceduresAsiaAthletesCongressional oversightDepartment of the TreasuryForeign and international corporationsForeign propertyImmigration status and proceduresIncome tax ratesInterest, dividends, interest ratesSecuritiesService industriesTaiwanTax administration and collection, taxpayersTaxation of foreign incomeU.S. and foreign investmentsWages and earnings

XML scalars

congress: 119
type: HR
number: 33
originChamber: House
originChamberCode: H
introducedDate: 2025-01-03
updateDate: 2026-09-19T23:07:28Z
updateDateIncludingText: 2026-09-19T23:07:28Z
title: 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.
legislationUrl: https://www.congress.gov/bill/119th-congress/house-bill/33

Constitutional authority statement (CDATA)

[Congressional Record Volume 171, Number 1 (Friday, January 3, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Missouri:H.R. 33.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8 of the Unites States Constitution.The single subject of this legislation is:To provide special rules for the taxation of certainresidents of Taiwan with income from sources within theUnited States.[Page H36]

Pipeline

Track

federal_presidential

Stage

Passed Chamber of Origin

Stage rank

Sponsor

Rep. Smith, Jason [R-MO-8] · [R-MO-8] · S001195
Rep-MO-8 current · 7 terms · @RepJasonSmith · 5 district offices

Sponsor record (congress_legislators)

Bio (legislators)

bioguide

S001195

status

current

official_full

Jason Smith

first

Jason

middle

last

Smith

suffix

null

nickname

null

birthday

1980-06-16

gender

Current term (7 total)

type

rep

state

district

class

null

party

Republican

caucus

null

start

2025-01-03

end

2027-01-03

end_type

null

how

null

url

https://jasonsmith.house.gov

address

1011 Longworth House Office Building Washington DC 20515-2508

office

1011 Longworth House Office Building

phone

202-225-4404

fax

null

contact_form

null

rss_url

http://jasonsmith.house.gov/rss.xml

Leadership roles (0)

none

Committee memberships (2)

House Committee on Ways and Means (house) · house · Chair · rank 1 · site
Joint Committee on Taxation (joint) · joint · Vice Chairman · rank 1 · site

Social media

Twitter: @RepJasonSmith
Facebook: @repjasonsmith
YouTube: @RepJasonSmith

District offices (5)

2502 Tanner Dr., Suite 205, Cape Girardeau, MO, 63703 · 573-335-0101 · fax 573-335-1931 · 37.30292850000001,-89.55584789999999
22 E. Columbia St., Farmington, MO, 63640 · 573-756-9755 · fax 573-756-9762 · 37.7803665,-90.4203215
2725 N. Westwood Blvd., Suite 5A, Poplar Bluff, MO, 63901 · 573-609-2996 · 36.7847526,-90.4294579
830A S. Bishop, Rolla, MO, 65401 · 573-364-2455 · fax 573-364-1053 · 37.9315472,-91.7789873
35 Court Sq., Suite 300, West Plains, MO, 65775 · 417-255-1515 · fax 417-255-2009 · 36.7283104,-91.8529136

Other names (0)

none

Sponsor FEC record (fec_live)

Candidate record (candidates) · cycle 2026

candidate_id

H4MO08162

cycle

2026

name

SMITH, JASON T

party

REPUBLICAN PARTY

office

House

state

district

incumbent_challenge

Incumbent

candidate_status

active_through

2026

election_year

null

first_file_date

2013-02-19

last_file_date

2024-11-18

last_f2_date

2024-11-18

address

null

Candidate summary (candidate_summaries) · cycle 2026

cycle

2026

total_receipts

$5,264,182.96

total_disbursements

$3,269,224.39

cash_on_hand_end_period

$5,012,102.53

debts_owed_by_committee

$0.00

coverage_start_date

2025-01-01

coverage_end_date

2026-07-15

Connected committees (0)

none

Cosponsors (46)

Rep. Neal, Richard E. [D-MA-1] · [D-MA-1] · N000015 · Co-sponsored 2025-01-03 · original
Dem-MA-1 current · 19 terms · @RepRichardNeal · 2 district offices
Rep. Buchanan, Vern [R-FL-16] · [R-FL-16] · B001260 · Co-sponsored 2025-01-06
Rep-FL-16 current · 10 terms · @VernBuchanan · 3 district offices
Rep. Doggett, Lloyd [D-TX-37] · [D-TX-37] · D000399 · Co-sponsored 2025-01-06
Dem-TX-37 current · 16 terms · @RepLloydDoggett · 1 district office
Rep. Smith, Adrian [R-NE-3] · [R-NE-3] · S001172 · Co-sponsored 2025-01-06
Rep-NE-3 current · 10 terms · @RepAdrianSmith · 3 district offices
Rep. Thompson, Mike [D-CA-4] · [D-CA-4] · T000460 · Co-sponsored 2025-01-06
Dem-CA-4 current · 14 terms · @RepThompson · 3 district offices
Rep. Kelly, Mike [R-PA-16] · [R-PA-16] · K000376 · Co-sponsored 2025-01-06
Rep-PA-16 current · 8 terms · @MikeKellyPA · 3 district offices
Rep. Sánchez, Linda T. [D-CA-38] · [D-CA-38] · S001156 · Co-sponsored 2025-01-06
Dem-CA-38 current · 12 terms · @RepLindaSanchez · 1 district office
Rep. LaHood, Darin [R-IL-16] · [R-IL-16] · L000585 · Co-sponsored 2025-01-06
Rep-IL-16 current · 6 terms · @RepLaHood · 3 district offices
Rep. Sewell, Terri A. [D-AL-7] · [D-AL-7] · S001185 · Co-sponsored 2025-01-06
Dem-AL-7 current · 8 terms · @RepTerriSewell · 4 district offices
Rep. Estes, Ron [R-KS-4] · [R-KS-4] · E000298 · Co-sponsored 2025-01-06
Rep-KS-4 current · 5 terms · @RepRonEstes · 1 district office
Rep. DelBene, Suzan K. [D-WA-1] · [D-WA-1] · D000617 · Co-sponsored 2025-01-06
Dem-WA-1 current · 8 terms · @RepDelBene · 1 district office
Rep. Smucker, Lloyd [R-PA-11] · [R-PA-11] · S001199 · Co-sponsored 2025-01-06
Rep-PA-11 current · 5 terms · @RepSmucker · 3 district offices
Rep. Chu, Judy [D-CA-28] · [D-CA-28] · C001080 · Co-sponsored 2025-01-06
Dem-CA-28 current · 9 terms · @RepJudyChu · 2 district offices
Rep. Hern, Kevin [R-OK-1] · [R-OK-1] · H001082 · Co-sponsored 2025-01-06
Rep-OK-1 current · 5 terms · @repkevinhern · 1 district office
Rep. Moore, Gwen [D-WI-4] · [D-WI-4] · M001160 · Co-sponsored 2025-01-06
Dem-WI-4 current · 11 terms · @RepGwenMoore · 1 district office
Rep. Miller, Carol D. [R-WV-1] · [R-WV-1] · M001205 · Co-sponsored 2025-01-06
Rep-WV-1 current · 4 terms · @RepCarolMiller · 3 district offices
Rep. Beyer, Donald S. [D-VA-8] · [D-VA-8] · B001292 · Co-sponsored 2025-01-06
Dem-VA-8 current · 6 terms · @RepDonBeyer · 1 district office
Rep. Murphy, Gregory F. [R-NC-3] · [R-NC-3] · M001210 · Co-sponsored 2025-01-06
Rep-NC-3 current · 4 terms · @RepGregMurphy · 4 district offices
Rep. Panetta, Jimmy [D-CA-19] · [D-CA-19] · P000613 · Co-sponsored 2025-01-06
Dem-CA-19 current · 5 terms · @RepJimmyPanetta · 4 district offices
Rep. Fitzpatrick, Brian K. [R-PA-1] · [R-PA-1] · F000466 · Co-sponsored 2025-01-06
Rep-PA-1 current · 5 terms · @RepBrianFitz · 1 district office
Rep. Horsford, Steven [D-NV-4] · [D-NV-4] · H001066 · Co-sponsored 2025-01-06
Dem-NV-4 current · 5 terms · @RepHorsford · 1 district office
Rep. Tenney, Claudia [R-NY-24] · [R-NY-24] · T000478 · Co-sponsored 2025-01-06
Rep-NY-24 current · 4 terms · @RepTenney · 4 district offices
Rep. Suozzi, Thomas R. [D-NY-3] · [D-NY-3] · S001201 · Co-sponsored 2025-01-06
Dem-NY-3 current · 5 terms · @reptomsuozzi · 2 district offices
Rep. Fischbach, Michelle [R-MN-7] · [R-MN-7] · F000470 · Co-sponsored 2025-01-06
Rep-MN-7 current · 3 terms · @RepFischbach · 2 district offices
Rep. Moore, Blake D. [R-UT-1] · [R-UT-1] · M001213 · Co-sponsored 2025-01-06
Rep-UT-1 current · 3 terms · @RepBlakeMoore · 1 district office
Rep. Van Duyne, Beth [R-TX-24] · [R-TX-24] · V000134 · Co-sponsored 2025-01-06
Rep-TX-24 current · 3 terms · @RepBethVanDuyne · 2 district offices
Rep. Feenstra, Randy [R-IA-4] · [R-IA-4] · F000446 · Co-sponsored 2025-01-06
Rep-IA-4 current · 3 terms · @RepFeenstra · 3 district offices
Rep. Malliotakis, Nicole [R-NY-11] · [R-NY-11] · M000317 · Co-sponsored 2025-01-06
Rep-NY-11 current · 3 terms · @RepMalliotakis · 2 district offices
Rep. Carey, Mike [R-OH-15] · [R-OH-15] · C001126 · Co-sponsored 2025-01-06
Rep-OH-15 current · 3 terms · @RepMikeCarey · 1 district office
Rep. Yakym, Rudy [R-IN-2] · [R-IN-2] · Y000067 · Co-sponsored 2025-01-06
Rep-IN-2 current · 3 terms · @RepRudyYakym · 2 district offices
Rep. Miller, Max L. [R-OH-7] · [R-OH-7] · M001222 · Co-sponsored 2025-01-06
Rep-OH-7 current · 2 terms · @repmaxmiller · 2 district offices
Rep. Gomez, Jimmy [D-CA-34] · [D-CA-34] · G000585 · Co-sponsored 2025-01-06
Dem-CA-34 current · 5 terms · @RepJimmyGomez · 1 district office
Rep. Bean, Aaron [R-FL-4] · [R-FL-4] · B001314 · Co-sponsored 2025-01-06
Rep-FL-4 current · 2 terms · @RepAaronBean · 3 district offices
Rep. Moran, Nathaniel [R-TX-1] · [R-TX-1] · M001224 · Co-sponsored 2025-01-06
Rep-TX-1 current · 2 terms · @RepNateMoran · 4 district offices
Rep. Finstad, Brad [R-MN-1] · [R-MN-1] · F000475 · Co-sponsored 2025-01-07
Rep-MN-1 current · 3 terms · @RepFinstad · 2 district offices
Rep. Houchin, Erin [R-IN-9] · [R-IN-9] · H001093 · Co-sponsored 2025-01-07
Rep-IN-9 current · 2 terms · @RepHouchin · 1 district office
Rep. Lawler, Michael [R-NY-17] · [R-NY-17] · L000599 · Co-sponsored 2025-01-09
Rep-NY-17 current · 2 terms · @RepMikeLawler · 2 district offices
Rep. Goldman, Craig [R-TX-12] · [R-TX-12] · G000601 · Co-sponsored 2025-01-13
Rep-TX-12 current · 1 term · @RepCraigGoldman · 1 district office
Rep. Gottheimer, Josh [D-NJ-5] · [D-NJ-5] · G000583 · Co-sponsored 2025-01-13
Dem-NJ-5 current · 5 terms · @RepJoshG · 7 district offices
Rep. Carter, Earl L. "Buddy" [R-GA-1] · [R-GA-1] · C001103 · Co-sponsored 2025-01-13
Rep-GA-1 current · 6 terms · @RepBuddyCarter · 2 district offices
Rep. Stanton, Greg [D-AZ-4] · [D-AZ-4] · S001211 · Co-sponsored 2025-01-13
Dem-AZ-4 current · 4 terms · @RepGregStanton · 1 district office
Rep. Nunn, Zachary [R-IA-3] · [R-IA-3] · N000193 · Co-sponsored 2025-01-13
Rep-IA-3 current · 2 terms · @ZachNunn · 3 district offices
Rep. Johnson, Dusty [R-SD-At Large] · [R-SD-0] · J000301 · Co-sponsored 2025-01-13
Rep-SD current · 4 terms · @RepDustyJohnson · 3 district offices
Rep. Barr, Andy [R-KY-6] · [R-KY-6] · B001282 · Co-sponsored 2025-01-13
Rep-KY-6 current · 7 terms · @RepAndyBarr · 1 district office
Rep. Gooden, Lance [R-TX-5] · [R-TX-5] · G000589 · Co-sponsored 2025-01-13
Rep-TX-5 current · 4 terms · 1 district office
Del. Plaskett, Stacey E. [D-VI-At Large] · [D-VI-0] · P000610 · Co-sponsored 2025-01-14
Dem-VI current · 6 terms · @StaceyPlaskett · 2 district offices

Committees (3)

Finance Committee [Senate Standing]
2025-01-16T18:50:49ZReferred To
Rules Committee [House Standing]
2025-01-03T16:00:20ZReferred To
Ways and Means Committee [House Standing]
2025-01-03T16:00:15ZReferred To

Actions — from XML (13)

2025-01-16IntroReferralvia Senate
Received in the Senate and Read twice and referred to the Committee on Finance.
2025-01-15 16:44:26FloorH38310via House floor actions
Motion to reconsider laid on the table Agreed to without objection.
2025-01-15 16:44:25FloorH37100via House floor actions
On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
VoteHouse roll 15 — source
2025-01-15 16:44:25Floor8000via Library of Congress
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
VoteHouse roll 15 — source
2025-01-15 16:37:08FloorH30000via House floor actions
Considered as unfinished business. (consideration: CR H170)
2025-01-15 13:39:32FloorH8D000via House floor actions
POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 33, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Smith (MO) demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
2025-01-15 13:38:48FloorH35000via House floor actions
The previous question was ordered pursuant to the rule.
2025-01-15 13:01:34FloorH8D000via House floor actions
DEBATE - The House proceeded with one hour of debate on H.R. 33.
2025-01-15 13:01:02FloorH30000via House floor actions
Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)
2025-01-03IntroReferralH11100via House floor actions
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, 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.
2025-01-03IntroReferralH11100via House floor actions
Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, 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.
2025-01-03IntroReferralIntro-Hvia Library of Congress
Introduced in House
2025-01-03IntroReferral1000via Library of Congress
Introduced in House

Actions — from bill_actions table (0)

none

Titles

Display Title2026-09-19T23:07:28Z
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.
Official Title from EH (Engrossed in House) bill textEHH2026-07-11T01:08:25Z
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.
Short Title(s) for portions of this bill from RFS (Referred to Senate) bill textRFSS2025-01-18T01:08:21Z
United States-Taiwan Tax Agreement Authorization Act
Short Title(s) for portions of this bill from RFS (Referred to Senate) bill textRFSS2025-01-18T01:08:21Z
United States-Taiwan Expedited Double-Tax Relief Act
Short Title(s) as Passed House for portions of this billEHH2025-01-17T05:23:17Z
United States-Taiwan Expedited Double-Tax Relief Act
Short Title(s) as Passed House for portions of this billEHH2025-01-17T05:23:17Z
United States-Taiwan Tax Agreement Authorization Act
Official Title as IntroducedIH2025-01-15T05:24:11Z
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.
Short Title(s) as Introduced for portions of this billIH2025-01-15T05:23:19Z
United States-Taiwan Expedited Double-Tax Relief Act
Short Title(s) as Introduced for portions of this billIH2025-01-15T05:23:19Z
United States-Taiwan Tax Agreement Authorization Act

Text versions (from XML)

Referred in Senate2025-01-16T05:00:00Z
https://www.govinfo.gov/content/pkg/BILLS-119hr33rfs/xml/BILLS-119hr33rfs.xml
Engrossed in House2025-01-15T05:00:00Z
https://www.govinfo.gov/content/pkg/BILLS-119hr33eh/xml/BILLS-119hr33eh.xml
Introduced in House2025-01-03T05:00:00Z
https://www.govinfo.gov/content/pkg/BILLS-119hr33ih/xml/BILLS-119hr33ih.xml

Versions — from bill_versions table (0)

none

Policy area

Taxation

Summaries

none

Related bills

HRES 5 (119) Adopting the Rules of the House of Representatives for the One Hundred Nineteenth Congress, and for other purposes.
Latest: 2025-01-03 — Motion to reconsider laid on the table Agreed to without objection.
Relationship: Related bill (via House)
S 199 (119) 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.
Latest: 2025-01-23 — Read twice and referred to the Committee on Finance.
Relationship: Related bill (via CRS)

Amendments (0)

none

Laws

none

Committee reports

none

Calendar number

null

CBO cost estimates

none

Latest action

Date

2025-01-16

Text

Received in the Senate and Read twice and referred to the Committee on Finance.

Time

null

Dublin Core

format

text/xml

language

rights

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.

contributor

Congressional Research Service, Library of Congress

description

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.

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4377

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119

bill_type

bill_number

bill_slug

hr-33-119

title

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.

short_title

United States-Taiwan Tax Agreement Authorization Act

sponsor_bioguide_id

S001195

sponsor_name

Rep. Smith, Jason [R-MO-8]

sponsor_party

sponsor_state

introduced_date

2025-01-03

latest_action_date

2025-01-16

latest_action_text

Received in the Senate and Read twice and referred to the Committee on Finance.

status

Committee

policy_area

Taxation

subjects_json

[
  "Accounting and auditing",
  "Administrative law and regulatory procedures",
  "Asia",
  "Athletes",
  "Congressional oversight",
  "Department of the Treasury",
  "Foreign and international corporations",
  "Foreign property",
  "Immigration status and procedures",
  "Income tax rates",
  "Interest, dividends, interest rates",
  "Securities",
  "Service industries",
  "Taiwan",
  "Tax administration and collection, taxpayers",
  "Taxation of foreign income",
  "U.S. and foreign investments",
  "Wages and earnings"
]

govinfo_billstatus_path

BILLSTATUS-119hr33

raw_billstatus_xml

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⎔ Anchored0x0000…0000Epoch 2026-Q4