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.

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 199 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 199 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. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES January 23, 2025 Mr. Crapo (for himself, Mr. Risch, Mr. Wyden, and Mrs. Shaheen) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, TITLE I--UNITED STATES-TAIWAN EXPEDITED DOUBLE-TAX RELIEF ACT SEC. 101. SHORT TITLE. This title may be cited as the ``United States-Taiwan Expedited Double-Tax Relief Act''. SEC. 102. SPECIAL RULES FOR TAXATION OF CERTAIN RESIDENTS…