US Congress · 119th Congress (2025-2026)

HR 33In Second Chamber

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.

Source of recordUS Congress · congress.govLast synced Jul 19, 2026

Chamber

House

Progress

Where this bill stands in the legislative process.

Introduced
Passed House
Passed Senate
To President
Became Law

Overview

This bill, the United States-Taiwan Expedited Double-Tax Relief Act, amends the Internal Revenue Code to provide special tax rules for certain residents of Taiwan who earn income from sources within the United States. Specifically, it establishes a 10% tax rate (potentially 15% for qualifying dividends) on interest, dividends, and royalties received by these residents, and offers simplified rules for determining a United States permanent establishment. The bill also includes provisions related to qualified wages and aims to streamline the process of implementing a tax agreement between the U.S. and Taiwan.

Key provisions

Establishes a 10% (or 15% for qualifying dividends) tax rate for certain Taiwanese residents’ income from U.S. sources.
Creates a ‘qualified resident of Taiwan’ designation with specific criteria related to tax residency and ownership.
Simplifies the determination of a U.S. permanent establishment for Taiwanese residents.
Provides exemptions for certain types of income, such as dividends from REITs and amounts subject to Section 897.
Offers reduced withholding tax rates for qualified wages paid to Taiwanese residents.
Includes provisions for a tax agreement between the U.S. and Taiwan.
Defines ‘qualified wages’ and excludes certain types of income from this definition.
Addresses the treatment of dispositions of U.S. real property by qualified residents of Taiwan.

Who is affected

Bill text

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Jan 3, 2025XMLView source

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Legislative history

13 recorded actions · showing the most recent 12

Jan 3, 2025House

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.

Jan 3, 2025

Introduced in House

Jan 3, 2025

Introduced in House

Jan 15, 2025House

Motion to reconsider laid on the table Agreed to without objection.

Jan 15, 2025House

On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)

Jan 15, 2025

Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)

Jan 15, 2025House

Considered as unfinished business. (consideration: CR H170)

Jan 15, 2025House

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.

Jan 15, 2025House

The previous question was ordered pursuant to the rule.

Jan 15, 2025House

DEBATE - The House proceeded with one hour of debate on H.R. 33.

Jan 15, 2025House

Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)

Jan 16, 2025Senate

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

Votes

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Nay

Yea

Floor votes and chamber actions

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Recorded roll calls

Geography

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No public positions recorded for this legislation.

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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.

Progress