H.R. 4848 — No Tax Treaties for Foreign Aggressors Act of 2025

This section directs the Secretary of the Treasury to provide notice of the U.S. intent to terminate the United States-People’s Republic of China Income Tax Convention (done at Beijing April 30, 1984; entered into force January 1, 1987), as provided by Article 28 of the Convention, through diplomatic channels to China not later than 30 days after the President notifies the Secretary that the People’s Liberation Army has initiated an armed attack against the Republic of China (Taiwan). The section also requires the President to notify the termination in writing to the Senate Committees on Foreign Relations and Finance and the House Committees on Foreign Affairs and Ways and Means.