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119th Congress · H.R. 33 · Passed Origin

United States-Taiwan Tax Agreement Authorization Act

Latest action Jan 16, 2025: Received in the Senate and Read twice and referred to the Committee on Finance.

Full bill text →

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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
Sponsor
Jason T. Smith, R-MO-8
7 terms · @RepJasonSmith
Official website ↗
1011 Longworth House Office Building Washington DC 20515-2508 · 202-225-4404
Cosponsors (46)
  • Richard E. Neal, D-MA-1Original cosponsor
    Co-sponsored Jan 3, 2025 · 19 terms · @RepRichardNeal
  • Vern Buchanan, R-FL-16
    Co-sponsored Jan 6, 2025 · 10 terms · @VernBuchanan
  • Lloyd A. Doggett, D-TX-37
    Co-sponsored Jan 6, 2025 · 16 terms · @RepLloydDoggett
  • Adrian Smith, R-NE-3
    Co-sponsored Jan 6, 2025 · 10 terms · @RepAdrianSmith
  • Mike M. Thompson, D-CA-4
    Co-sponsored Jan 6, 2025 · 14 terms · @RepThompson
  • Mike Kelly, R-PA-16
    Co-sponsored Jan 6, 2025 · 8 terms · @MikeKellyPA
  • Linda T. Sánchez, D-CA-38
    Co-sponsored Jan 6, 2025 · 12 terms · @RepLindaSanchez
  • Darin LaHood, R-IL-16
    Co-sponsored Jan 6, 2025 · 6 terms · @RepLaHood
  • Terri A. Sewell, D-AL-7
    Co-sponsored Jan 6, 2025 · 8 terms · @RepTerriSewell
  • Ron Estes, R-KS-4
    Co-sponsored Jan 6, 2025 · 5 terms · @RepRonEstes
  • Suzan K. DelBene, D-WA-1
    Co-sponsored Jan 6, 2025 · 8 terms · @RepDelBene
  • Lloyd Smucker, R-PA-11
    Co-sponsored Jan 6, 2025 · 5 terms · @RepSmucker
  • Judy M. Chu, D-CA-28
    Co-sponsored Jan 6, 2025 · 9 terms · @RepJudyChu
  • Kevin R. Hern, R-OK-1
    Co-sponsored Jan 6, 2025 · 5 terms · @repkevinhern
  • Gwen Moore, D-WI-4
    Co-sponsored Jan 6, 2025 · 11 terms · @RepGwenMoore
  • Carol D. Miller, R-WV-1
    Co-sponsored Jan 6, 2025 · 4 terms · @RepCarolMiller
  • Donald S. Beyer Jr., D-VA-8
    Co-sponsored Jan 6, 2025 · 6 terms · @RepDonBeyer
  • Gregory F. Murphy, R-NC-3
    Co-sponsored Jan 6, 2025 · 4 terms · @RepGregMurphy
  • Jimmy Panetta, D-CA-19
    Co-sponsored Jan 6, 2025 · 5 terms · @RepJimmyPanetta
  • Brian K. Fitzpatrick, R-PA-1
    Co-sponsored Jan 6, 2025 · 5 terms · @RepBrianFitz
  • Steven A. Horsford, D-NV-4
    Co-sponsored Jan 6, 2025 · 5 terms · @RepHorsford
  • Claudia Tenney, R-NY-24
    Co-sponsored Jan 6, 2025 · 4 terms · @RepTenney
  • Thomas R. Suozzi, D-NY-3
    Co-sponsored Jan 6, 2025 · 5 terms · @reptomsuozzi
  • Michelle L. Fischbach, R-MN-7
    Co-sponsored Jan 6, 2025 · 3 terms · @RepFischbach
  • Blake D. Moore, R-UT-1
    Co-sponsored Jan 6, 2025 · 3 terms · @RepBlakeMoore
  • Beth A. Van Duyne, R-TX-24
    Co-sponsored Jan 6, 2025 · 3 terms · @RepBethVanDuyne
  • Randy L. Feenstra, R-IA-4
    Co-sponsored Jan 6, 2025 · 3 terms · @RepFeenstra
  • Nicole Malliotakis, R-NY-11
    Co-sponsored Jan 6, 2025 · 3 terms · @RepMalliotakis
  • Mike Carey, R-OH-15
    Co-sponsored Jan 6, 2025 · 3 terms · @RepMikeCarey
  • Rudy Yakym, R-IN-2
    Co-sponsored Jan 6, 2025 · 3 terms · @RepRudyYakym
  • Max L. Miller, R-OH-7
    Co-sponsored Jan 6, 2025 · 2 terms · @repmaxmiller
  • Jimmy Gomez, D-CA-34
    Co-sponsored Jan 6, 2025 · 5 terms · @RepJimmyGomez
  • Aaron P. Bean, R-FL-4
    Co-sponsored Jan 6, 2025 · 2 terms · @RepAaronBean
  • Nathaniel Q. Moran, R-TX-1
    Co-sponsored Jan 6, 2025 · 2 terms · @RepNateMoran
  • Brad Finstad, R-MN-1
    Co-sponsored Jan 7, 2025 · 3 terms · @RepFinstad
  • Erin S. Houchin, R-IN-9
    Co-sponsored Jan 7, 2025 · 2 terms · @RepHouchin
  • Michael V. Lawler, R-NY-17
    Co-sponsored Jan 9, 2025 · 2 terms · @RepMikeLawler
  • Craig A. Goldman, R-TX-12
    Co-sponsored Jan 13, 2025 · 1 term · @RepCraigGoldman
  • Josh Gottheimer, D-NJ-5
    Co-sponsored Jan 13, 2025 · 5 terms · @RepJoshG
  • Earl L. Carter, R-GA-1
    Co-sponsored Jan 13, 2025 · 6 terms · @RepBuddyCarter
  • Greg Stanton, D-AZ-4
    Co-sponsored Jan 13, 2025 · 4 terms · @RepGregStanton
  • Zachary (Zach) M. Nunn, R-IA-3
    Co-sponsored Jan 13, 2025 · 2 terms · @ZachNunn
  • Dusty Johnson, R-SD-0
    Co-sponsored Jan 13, 2025 · 4 terms · @RepDustyJohnson
  • Garland Barr, R-KY-6
    Co-sponsored Jan 13, 2025 · 7 terms · @RepAndyBarr
  • Lance Gooden, R-TX-5
    Co-sponsored Jan 13, 2025 · 4 terms
  • Stacey E. Plaskett, D-VI-0
    Co-sponsored Jan 14, 2025 · 6 terms · @StaceyPlaskett
Committees (3)
  • Finance Committee
    Senate Standing · Activity Jan 16, 2025
  • Rules Committee
    House Standing · Activity Jan 3, 2025
  • Ways and Means Committee
    House Standing · Activity Jan 3, 2025
Actions (13)
  1. Jan 16, 2025 · via Senate
    Received in the Senate and Read twice and referred to the Committee on Finance.
  2. Jan 15, 2025 · via House floor actions
    Motion to reconsider laid on the table Agreed to without objection.
  3. Jan 15, 2025 · via House floor actions
    On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
  4. Jan 15, 2025 · via 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)
  5. Jan 15, 2025 · via House floor actions
    Considered as unfinished business. (consideration: CR H170)
  6. Jan 15, 2025 · via 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.
  7. Jan 15, 2025 · via House floor actions
    The previous question was ordered pursuant to the rule.
  8. Jan 15, 2025 · via House floor actions
    DEBATE - The House proceeded with one hour of debate on H.R. 33.
  9. Jan 15, 2025 · via House floor actions
    Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)
  10. Jan 3, 2025 · via 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.
  11. Jan 3, 2025 · via 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.
  12. Jan 3, 2025 · via Library of Congress
    Introduced in House
  13. Jan 3, 2025 · via Library of Congress
    Introduced in House
Known as

United States-Taiwan Tax Agreement Authorization Act

IntroducedJan 3, 2025
Policy areaTaxation
RelatedH.Res. 5 · S. 199
SourceView on Congress.gov ↗
Bill textRead full text →

Constitutional authority cited

[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]
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