HR 33
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.
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 13, 2026, 4:10 PM
Take action
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Bill 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. Specifically, it establishes a 10% tax rate on interest, dividends, and royalties received by these residents from U.S. sources, instead of the standard 30%. It also allows Taiwan residents with a U.S. permanent establishment to be taxed as if they were a U.S. business, and offers exemptions for certain types of income and transactions. The bill aims to streamline the taxation of Taiwanese income earned in the United States, fostering closer economic ties between the two countries.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsors
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yoursRead the latest version inline or switch to a previous version.