Expressing strong opposition to the imposition of digital services taxes and other relevant similar measures by other countries that unfairly discriminate against United States companies.

This resolution calls on (1) all other countries to cease and desist from implementing any digital services tax (DST) or similar measure, repeal existing DSTs, and immediately stop unfairly targeting U.S. companies; and (2) U.S. government agencies to use all available methods and resources to protect U.S. companies from the discriminatory effects of DSTs.

It also supports appropriate tax and trade tools, including Section 301 investigations into the implementation or proposal of DSTs by any nation. (Section 301 of the Trade Act of 1974 authorizes the Office of the U.S. Trade Representative to investigate and take action to enforce U.S. rights under trade agreements and respond to certain foreign trade practices.)