---
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."
identifier: "119-HR-33"
congress: 119
bill_number: 33
bill_type: "HR"
version_code: "rfs"
version_type: "rfs"
bill_url: "https://chamberzero.com/congresses/119/bills/hr/33"
source: "https://www.congress.gov/bill/119th-congress/house-bill/33"
other_versions:
  - { code: "eh", type: "Engrossed in House", date: "2025-01-15", url: "https://chamberzero.com/congresses/119/bills/hr/33/text.md?version=eh" }
  - { code: "ih", type: "Introduced in House", date: "2025-01-03", url: "https://chamberzero.com/congresses/119/bills/hr/33/text.md?version=ih" }
site: "Chamber Zero"
site_url: "https://chamberzero.com"
rendered_at: "2026-06-04T12:40:45.332Z"
---
# TITLE I — United States-Taiwan Expedited Double-Tax Relief Act

## SEC. 101 Short title.

[Read Section 101 →](/congresses/119/bills/hr/33/sections/TI-101.md)

## SEC. 102 Special rules for taxation of certain residents of Taiwan.

[Read Section 102 →](/congresses/119/bills/hr/33/sections/TI-102.md)

# TITLE II — United States-Taiwan Tax Agreement Authorization Act

## SEC. 201 Short title.

[Read Section 201 →](/congresses/119/bills/hr/33/sections/TII-201.md)

## SEC. 202 Definitions.

[Read Section 202 →](/congresses/119/bills/hr/33/sections/TII-202.md)

## SEC. 203 Authorization to negotiate and enter into agreement.

[Read Section 203 →](/congresses/119/bills/hr/33/sections/TII-203.md)

## SEC. 204 Consultations with Congress.

[Read Section 204 →](/congresses/119/bills/hr/33/sections/TII-204.md)

## SEC. 205 Approval and implementation of agreement.

[Read Section 205 →](/congresses/119/bills/hr/33/sections/TII-205.md)

## SEC. 206 Submission to Congress of agreement and implementation policy.

[Read Section 206 →](/congresses/119/bills/hr/33/sections/TII-206.md)

## SEC. 207 Consideration of approval legislation and implementing legislation.

[Read Section 207 →](/congresses/119/bills/hr/33/sections/TII-207.md)

## SEC. 208 Relationship of agreement to Internal Revenue Code of 1986.

[Read Section 208 →](/congresses/119/bills/hr/33/sections/TII-208.md)

## SEC. 209 Authorization of subsequent tax agreements relative to Taiwan.

[Read Section 209 →](/congresses/119/bills/hr/33/sections/TII-209.md)

## SEC. 210 United States treatment of double taxation matters with respect to Taiwan.

[Read Section 210 →](/congresses/119/bills/hr/33/sections/TII-210.md)