Bills · 119th Congress · Taxation

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.

Where it stands

  1. Introduced1/3/25
  2. Passed HousePassed 1/15/25
  3. Senate
  4. President
  5. Law

Passed the House 423–1 on January 15, 2025 (Roll Call 15 →). Received in the Senate on January 16, 2025. No Senate action since.

Set your address to see how your representatives voted.

Roll calls on this bill

Votes on passage
HouseOn Passage · 1/15/25PassageThe vote on whether this chamber approves the measure — usually by a simple majority of those voting. It becomes law only once both chambers pass the same text and the president signs it, or Congress overrides a veto.House: The Legislative Process ↗
Passed
  • Democratic210 Yea · 0 Nay · 5 Not voting
  • Republican213 Yea · 1 Nay · 4 Not voting
  • Independent / Other0 Yea · 0 Nay · 0 Not voting
Official summary (CRS)

No summary available.

Full text on congress.gov ↗
Sponsor
Rep. Jason Smith ( Republican · MO-8)
Cosponsors
46
Introduced
1/3/25
Policy area
Taxation

What happens next

The Senate must pass the same text, then it goes to the President.

If it isn't enacted by Jan 3, 2027, it expires when the 119th Congress ends.

All actions (11)
  1. 1/3/25Introduced in House
  2. 1/3/25Referred 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.
  3. 1/15/25Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)
  4. 1/15/25DEBATE - The House proceeded with one hour of debate on H.R. 33.
  5. 1/15/25The previous question was ordered pursuant to the rule.
  6. 1/15/25POSTPONED 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.
  7. 1/15/25Considered as unfinished business. (consideration: CR H170)
  8. 1/15/25Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
  9. 1/15/25On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
  10. 1/15/25Motion to reconsider laid on the table Agreed to without objection.
  11. 1/16/25Received in the Senate and Read twice and referred to the Committee on Finance.