Vote: On Passage
U.S. HouseJan 15, 2025Result: Passed
(423) (1) (0) (9)
House bill · 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…
U.S. House of Representatives
Latest action Jan 16, 2025
Sponsor: Jason Smith (U.S. Representative, MO-8, Republican)
Official titleShow
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.
The heading above is this same sentence with its legal opening removed. No words were added, changed or reordered.
Following needs an Agora account. You will sign in first, then come back to this page.
From Congress.gov and official rosters. This record was last updated Aug 1, 2026. About our data
Summary
Would add a new section to the Internal Revenue Code applying reduced U.S. withholding rates, in place of the standard 30 percent rate, to interest, dividends, royalties and certain gains paid to qualified residents of Taiwan, and would apply a "United States permanent establishment" standard in place of the current "trade or business within the United States" test.
AI summary. Not an official summary. How we handle summaries
Where it stands
Passed one of the two chambers; it still needs the other.
- Introduced
- In committee
- Up for a vote
- Passed one chamber
- Passed
- Enacted
Committee
House Committee on Rules · U.S. House of Representatives
Also referred to House Committee on Ways and Means · U.S. House of Representatives.
Your position on this bill
Choose the position closest to yours. You'll sign in or create an account to save it.
Cosponsors
46
Showing the 45 who are on Agora, A to Z. Congress.gov listed 46 as of Aug 1, 2026.
See all cosponsors on Congress.gov (opens in a new tab)- Republican30
- Democratic15
This bill has cosponsors from more than one party.
Party is shown for the 45 cosponsors who are on Agora.
Shown in neutral colors by design; Agora is non-partisan.
- Aaron Bean
- Adrian Smith
- Andy Barr
- Beth Van Duyne
- Blake D. Moore
- Brad Finstad
- Brian K. Fitzpatrick
- Carol D. Miller
- Claudia Tenney
- Craig A. Goldman
- Darin LaHood
- Donald S. Beyer, Jr.
Show the full list (45 names)Show fewer cosponsors
- Dusty Johnson
- Earl L. "Buddy" Carter
- Erin Houchin
- Greg Stanton
- Gregory F. Murphy
- Gwen Moore
- Jimmy Gomez
- Jimmy Panetta
- Josh Gottheimer
- Judy Chu
- Kevin Hern
- Lance Gooden
- Linda T. Sánchez
- Lloyd Doggett
- Lloyd Smucker
- Max L. Miller
- Michael Lawler
- Michelle Fischbach
- Mike Carey
- Mike Kelly
- Mike Thompson
- Nathaniel Moran
- Nicole Malliotakis
- Randy Feenstra
- Richard E. Neal
- Ron Estes
- Rudy Yakym III
- Steven Horsford
- Suzan K. DelBene
- Terri A. Sewell
- Thomas R. Suozzi
- Vern Buchanan
- Zachary Nunn
Recorded votes
Related bills
- S. 199A 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.Related bill
- H.Res. 5Adopting the Rules of the House of Representatives for the One Hundred Nineteenth Congress, and for other purposes.Related bill
As identified by Congress.gov.
Full history
- Jan 16, 2025
Sent to the executive
Received in the Senate and Read twice and referred to the Committee on Finance.
U.S. Senate
- Jan 16, 2025
In committee
Received in the Senate and Read twice and referred to the Committee on Finance.
U.S. House
- Jan 15, 2025
Considered as Unfinished business. (consideration: cr H170)
Considered as unfinished business. (consideration: CR H170)
- Jan 15, 2025
Considered as Unfinished business. (consideration: cr H170)
Considered as unfinished business. (consideration: CR H170)
- Jan 15, 2025
Considered as Unfinished business. (consideration: cr H170)
Considered as unfinished business. (consideration: CR H170)
Show full history (10 earlier events)Show less history
- Jan 15, 2025
Debate - the House Proceeded With One Hour of Debate on H.R. 33.
DEBATE - The House proceeded with one hour of debate on H.R. 33.
U.S. House of Representatives
- Jan 15, 2025
Passed a chamber
Motion to reconsider laid on the table Agreed to without objection.
- Jan 15, 2025
Passed a chamber
Motion to reconsider laid on the table Agreed to without objection.
- Jan 15, 2025
Passed a chamber
Motion to reconsider laid on the table Agreed to without objection.
- Jan 15, 2025
Passed a chamber
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)
U.S. House of Representatives
- Jan 6, 2025
Introduced
Introduced in U.S. House
U.S. House
- Jan 3, 2025
Introduced
Introduced in House
U.S. House of Representatives
- Jan 3, 2025
Referred to committee
Referred 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.
- Jan 3, 2025
Referred to committee
Referred 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.
- Jan 3, 2025
Referred to committee
Referred 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.
Read the record
- Read on Congress.gov (opens in a new tab) The official record on Congress.gov.