H.R. 33 · 119th Congress

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.

Introduced on Jan 3, 2025 by Jason Smith (R-MO-8). 46 cosponsors, 16 of them from another party. Latest action (Jan 16, 2025): Received in the Senate and Read twice and referred to the Committee on Finance.

Stage
Passed one chamber
Introduced
Jan 3, 2025
Cosponsors
46
16 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. Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

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 · 16

Republicans · 30

Roll calls

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

  1. On Passage
    Jan 15, 2025· House· Passage· Passed 423–1

History

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

  1. Jan 3, 2025Introduced in House
  2. Jan 3, 2025Introduced in House
  3. Jan 3, 2025 · HouseReferred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  4. Jan 3, 2025 · HouseReferred to the Committee on Ways and Means, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
  5. Jan 15, 2025 · HouseConsidered under the provisions of rule H. Res. 5. (consideration: CR H160-168)
  6. Jan 15, 2025 · HouseDEBATE - The House proceeded with one hour of debate on H.R. 33.
  7. Jan 15, 2025 · HouseThe previous question was ordered pursuant to the rule.
  8. Jan 15, 2025 · HousePOSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 33, the Chair put the question on passage and by voice vote, announced that the ayes had prevailed. Mr. Smith (MO) demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
  9. Jan 15, 2025 · HouseConsidered as unfinished business. (consideration: CR H170)
  10. Jan 15, 2025Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)House · Roll call 15
  11. Jan 15, 2025 · HouseOn passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)House · Roll call 15
  12. Jan 15, 2025 · HouseMotion to reconsider laid on the table Agreed to without objection.
  13. Jan 16, 2025 · SenateReceived in the Senate and Read twice and referred to the Committee on Finance.

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. GARMIN INTERNATIONAL9 reports
    $1.5M reported (all issues)Federal contractor: GARMIN INTERNATIONAL, INC.$291.1K in contracts, FY2026AI match · 100%
  2. ASML US, LLC6 reports
    Federal contractor: ASML US LLC$513.3K in contracts, FY2026AI match · 100%
  3. Amazon.com Services LLC6 reports
    $26.5M reported (all issues)Federal contractor: AMAZON.COM SERVICES LLC$285.9K in contracts, FY2026AI match · 100%
  4. Chamber of Commerce of the U.S.A.6 reports
    $107M reported (all issues)
  5. CloudFactors LLC6 reports
  6. MICROSOFT CORPORATION6 reports
    $14.4M reported (all issues)Federal contractor: MICROSOFT CORPORATION$443M in contracts, FY2026AI match · 99%
  7. SEMICONDUCTOR INDUSTRY ASSOCIATION6 reports
    $2.7M reported (all issues)
  8. Taiwan Semiconductor Manufacturing Company (TSMC)6 reports
    $4.2M reported (all issues)
  9. MEDIATEK USA INC.5 reports
    $432K reported (all issues)
  10. Sercomm Technology, Inc3 reports
    $60K reported (all issues)
  11. SEMI2 reports
    $920K reported (all issues)
  12. INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)1 report
    $1M reported (all issues)Federal contractor: INTERNATIONAL BUSINESS MACHINES CORPORATION$586.1M in contracts, FY2026AI match · 100%
  13. With Honor Action, Inc.1 report
    $110K reported (all issues)

Reports filed in 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.