H.R. 5988: United States-Taiwan Expedited Double-Tax Relief Act

Quick Facts:

Bill Sponsor: Rep. Jason Smith (R-MO-8)

Congress: 118

Date Introduced: Oct. 19, 2023

Last Action: Placed on the Union Calendar, Calendar No. 249. (Dec. 12, 2023)

View on Congress.gov

United States-Taiwan Expedited Double-Tax Relief Act

This bill establishes special rules for the taxation of residents of Taiwan with income from sources within the United States. This includes the reduction of the rate of withholding of taxes, the application of permanent establishment rules, treatment of income from employment, and the determination of the residency of citizens of Taiwan.

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