{"bill":{"id":"118-hr-5988","congress":118,"type":"HR","number":5988,"title":"United States-Taiwan Expedited Double-Tax Relief Act","originChamber":"House","introducedDate":"2023-10-19","sponsors":[{"bioguideId":"S001195","fullName":"Rep. Smith, Jason [R-MO-8]","party":"R","state":"MO","district":8}],"cosponsorsCount":33,"latestAction":{"actionDate":"2023-12-12","text":"Placed on the Union Calendar, Calendar No. 249."},"policyArea":"Taxation","subjects":["Accounting and auditing","Administrative law and regulatory procedures","Asia","Athletes","Congressional oversight","Department of the Treasury","Foreign and international corporations","Foreign property","Immigration status and procedures","Income tax rates","Interest, dividends, interest rates","Securities","Service industries","Taiwan","Tax administration and collection, taxpayers","Taxation of foreign income","U.S. and foreign investments","Wages and earnings"],"actions":[{"date":"2023-12-12","text":"Placed on the Union Calendar, Calendar No. 249.","type":"Calendars","chamber":"House floor actions","hasVote":false},{"date":"2023-12-12","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.","type":"Committee","chamber":"House floor actions","hasVote":false},{"date":"2023-12-12","text":"Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.","type":"Committee","chamber":"Library of Congress","hasVote":false},{"date":"2023-11-30","text":"Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2023-11-30","text":"Committee Consideration and Mark-up Session Held","type":"Committee","chamber":"House committee actions","hasVote":false},{"date":"2023-10-25","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2023-10-19","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2023-10-19","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":" <p> <strong>United States-Taiwan Expedited Double-Tax Relief Act </strong></p> <p>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.</p>","updateDate":"2026-01-09T23:00:40Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":668,"ts":"2026-04-15T17:56:02.766Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"/api/public/query-gov?q=United%20States-Taiwan%20Expedited%20Double-Tax%20Relief%20Act"}]}}