118th Congress · SENATE BILLBILL

S. 3084 — United States-Taiwan Expedited Double-Tax Relief Act

“An original bill 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.”

Taxation

Introduced Oct 19, 2023

Last action Nov 7, 2023

Pipeline · Bill → Law

Step 1

Introduced

Oct 19, 2023

Step 2

Referred

Finance

Step 3

Committee

Oct 19, 2023

Step 4

Senate

Oct 19, 2023

Step 5

House floor

Step 6

Resolve Changes

Step 7

Signed

SummaryCRS Summary

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.

Provisions · 2 sectionsReported to Senate

Timeline · 4 actions

Nov 7, 2023

Star Print ordered on report 118-107.

Oct 19, 2023

Introduced in Senate

Oct 19, 2023

Committee on Finance. Original measure reported to Senate by Senator Wyden. With written report No. 118-107.

Oct 19, 2023

Placed on Senate Legislative Calendar under General Orders. Calendar No. 230.