Legislative Oversight

Stable identifiers

{
  "congress": 119,
  "bill_type": "hr",
  "bill_number": 33,
  "sponsor_bioguide_id": null
}

Canonical URL: https://www.congress.gov/bill/119th-congress/house-bill/33

Official text excerpt

119 HR 33 IH: United States-Taiwan Expedited Double-Tax Relief Act 
 U.S. House of Representatives 
 2025-01-03 
 text/xml 
 EN 
 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. 
 
 
 
 I 119th CONGRESS 1st Session H. R. 33 IN THE HOUSE OF REPRESENTATIVES January 3, 2025 Mr. Smith of Missouri (for himself and Mr. Neal ) introduced the following bill; which was 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 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. 
 I United States-Taiwan Expedited Double-Tax Relief Act 
 101. Short title This title may be cited as the United States-Taiwan Expedited Double-Tax Relief Act . 102. Special rules for taxation of certain residents of Taiwan (a) In general Subpart D of part II of subchapter N of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 894 the following new section: 
 
 894A. Special rules for qualified residents of Taiwan 
 (a) Certain income from United States sources 
 (1) Interest, dividends, and royalties, etc 
 (A) In general In the case of interest (other than original issue discount), dividends, royalties, amounts described in section 871(a)(1)(C), and gains described in section 871(a)(1)(D) received by or paid to a qualified resident of Taiwan— (i) sections 871(a), 881(a), 1441(a), 1441(c)(5), and 1442(a) shall each be applied by substituting the applicable percentage (as defined in section 894A(a)(1)(C)) for 30 percent each place it appears, and 
 (ii) sections 871(a), 881(a), and 1441(c)(1) shall each be applied by substituting a United States permanent establi…

Raw official payload (JSONB)

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Contributing member votes

Citations

• Congress.gov