S. 199 · 119th Congress

A 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.

Introduced on Jan 23, 2025 by Mike Crapo (R-ID). 48 cosponsors, 26 of them from another party. Latest action (Jan 23, 2025): Read twice and referred to the Committee on Finance.

Stage
Introduced
Introduced
Jan 23, 2025
Cosponsors
48
26 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. 2Reported by committee
  3. 3Passed one chamber
  4. 4Passed both chambers
  5. 5Sent to the President
  6. 6Became law

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.

Mike CrapoR-IDSponsor

Democrats · 26

Republicans · 22

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. Jan 23, 2025Introduced in Senate
  2. Jan 23, 2025 · SenateRead 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. ASML US, LLC6 reports
    Federal contractor: ASML US LLC$513.3K in contracts, FY2026AI match · 100%
  2. Amazon.com Services LLC6 reports
    $26.5M reported (all issues)Federal contractor: AMAZON.COM SERVICES LLC$285.9K in contracts, FY2026AI match · 100%
  3. Chamber of Commerce of the U.S.A.6 reports
    $107M reported (all issues)
  4. CloudFactors LLC6 reports
  5. MICROSOFT CORPORATION6 reports
    $14.4M reported (all issues)Federal contractor: MICROSOFT CORPORATION$443M in contracts, FY2026AI match · 99%
  6. SEMICONDUCTOR INDUSTRY ASSOCIATION6 reports
    $2.7M reported (all issues)
  7. MEDIATEK USA INC.5 reports
    $432K reported (all issues)
  8. SEMI2 reports
    $920K reported (all issues)
  9. 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 6, 2026 · loaded Oct 6, 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.