H.R. 5988 · 118th Congress

United States-Taiwan Expedited Double-Tax Relief Act

Introduced on Oct 19, 2023 by Jason Smith (R-MO-8). 33 cosponsors, 12 of them from another party. Latest action (Dec 12, 2023): Placed on the Union Calendar, Calendar No. 249.

Stage
Reported by committee
Introduced
Oct 19, 2023
Cosponsors
33
12 from the other party
Policy area
Taxation
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Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

Official title

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.

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

Summary

The Congressional Research Service has not summarized this measure yet.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Jason SmithR-MO-8Sponsor

Democrats · 12

Republicans · 21

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

No recorded roll call on this measure: it moved by voice vote or unanimous consent, or has not reached the floor.

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Oct 19, 2023Introduced in House
  2. Oct 19, 2023Introduced in House
  3. Oct 25, 2023 · HouseReferred to the House Committee on Ways and Means.
  4. Nov 30, 2023 · HouseCommittee Consideration and Mark-up Session Held
  5. Nov 30, 2023 · HouseOrdered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 40 - 0.
  6. Dec 12, 2023Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
  7. Dec 12, 2023 · HouseReported (Amended) by the Committee on Ways and Means. H. Rept. 118-309.
  8. Dec 12, 2023 · HousePlaced on the Union Calendar, Calendar No. 249.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. ASML US, LLC14 reports
    $3.3M reported (all issues)Federal contractor: ASML US LLC$513.3K in contracts, FY2026AI match · 100%
  2. GARMIN INTERNATIONAL13 reports
    $790K reported (all issues)Federal contractor: GARMIN INTERNATIONAL, INC.$291.1K in contracts, FY2026AI match · 100%
  3. MEDIATEK USA INC.8 reports
    $665.5K reported (all issues)
  4. Chamber of Commerce of the U.S.A.7 reports
    $132.2M reported (all issues)
  5. MICROSOFT CORPORATION5 reports
    $11.5M reported (all issues)Federal contractor: MICROSOFT CORPORATION$443M in contracts, FY2026AI match · 99%
  6. SEMICONDUCTOR INDUSTRY ASSOCIATION5 reports
    $2M reported (all issues)
  7. Taiwan Semiconductor Manufacturing Company (TSMC)5 reports
    $3M reported (all issues)
  8. CONSUMER TECHNOLOGY ASSOCIATION3 reports
    $3.3M reported (all issues)
  9. INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)3 reports
    $4.5M reported (all issues)Federal contractor: INTERNATIONAL BUSINESS MACHINES CORPORATION$586.1M in contracts, FY2026AI match · 100%
  10. MICRON TECHNOLOGY, INC.3 reports
    Federal contractor: MICRON TECHNOLOGY INCAI match · 100%
  11. INFORMATION TECHNOLOGY INDUSTRY COUNCIL2 reports
    $1.4M reported (all issues)Federal contractor: INFORMATION TECHNOLOGY INDUSTRY COUNCIL INC$271.1K in contracts, FY2026AI match · 100%
  12. Bechtel Group, Inc.1 report

Reports filed in 2023, 2024, 2025, 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 5, 2026 · loaded Oct 5, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.