WHAT THE LAW DOINCongress, in plain words

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 States.

Passed HouseTaxation
IntroducedJan 3, 2025
Passed HouseJan 15, 2025
Passed SenateNot yet
To PresidentNot yet
Became lawNot yet

Where it stands

Passed House. Latest step, Jan 16, 2025: Received in the Senate and Read twice and referred to the Committee on Finance. The House passed it 423–1. From Iowa: Randy Feenstra and Zachary Nunn cosponsor it. All 4 of Iowa's representatives voted yes in the House. It would change 0 sections of existing law and would add 10 new provisions of its own.

How this bill changes the law

Sourced

H.R. 33 doesn't change any existing section of law. It would create 10 new provisions of its own. Read from the bill text as sent to the Senate (Jan 16, 2025).

New provisions of the bill's own

  • Sec. 102 Special rules for taxation of certain residents of Taiwan
  • Sec. 202 Definitions
  • Sec. 203 Authorization to negotiate and enter into agreement
  • Sec. 204 Consultations with Congress
  • Sec. 205 Approval and implementation of agreement
  • Sec. 206 Submission to Congress of agreement and implementation policy
  • Sec. 207 Consideration of approval legislation and implementing legislation
  • Sec. 208 Relationship of agreement to Internal Revenue Code of 1986
  • Sec. 209 Authorization of subsequent tax agreements relative to Taiwan
  • Sec. 210 United States treatment of double taxation matters with respect to Taiwan
What the words would change: every change, in place (0)

Today's wording of each part of the law, with what would be struck out and added. Each change also gives the bill's own instruction, word for word.

    From the bill's official text on GovInfo and the U.S. Code, latest edition, which may not yet show changes made since.

    What it does

    Sourced

    The Congressional Research Service hasn't published a summary of this bill yet. They usually follow within weeks of introduction.

    Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

    What has happened

    Sourced
    1. Jan 16, 2025Received in the Senate and Read twice and referred to the Committee on Finance.Senate
    2. Jan 15, 2025Motion to reconsider laid on the table Agreed to without objection.House floor actions
    3. Jan 15, 2025On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164) Roll call recordHouse floor actions
    4. Jan 15, 2025Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164) Roll call recordLibrary of Congress
    5. Jan 15, 2025Considered as unfinished business. (consideration: CR H170)House floor actions
    6. Jan 15, 2025POSTPONED 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.House floor actions
    7. Jan 15, 2025The previous question was ordered pursuant to the rule.House floor actions
    8. Jan 15, 2025DEBATE - The House proceeded with one hour of debate on H.R. 33.House floor actions
    9. Jan 15, 2025Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)House floor actions
    10. Jan 3, 2025Referred to the Committee on Ways and Means and the Committee on Rules.House floor actions
    11. Jan 3, 2025Referred to the Committee on Ways and Means and the Committee on Rules.House floor actions
    12. Jan 3, 2025Introduced in HouseLibrary of Congress
    13. Jan 3, 2025Introduced in HouseLibrary of Congress

    Show key steps only

    Recorded votes

    Sourced
    1. Jan 15, 2025 · HousePassed 423–1
      Iowa: Randy Feenstra yes, Ashley Hinson yes, Mariannette Miller-Meeks yes, Zachary Nunn yes
      On Passage · needed a majority
      R 213 yes, 1 noD 210 yes, 0 noEach member · Record

    Cosponsors

    From Iowa

    Everyone else (44)

    • Andy Barr R-KY-6
    • Aaron Bean R-FL-4
    • Donald S. Beyer, Jr. D-VA-8
    • Vern Buchanan R-FL-16
    • Mike Carey R-OH-15
    • Earl L. "Buddy" Carter R-GA-1
    • Judy Chu D-CA-28
    • Suzan K. DelBene D-WA-1
    • Lloyd Doggett D-TX-37
    • Ron Estes R-KS-4
    • Brad Finstad R-MN-1
    • Michelle Fischbach R-MN-7
    Show 32 more cosponsors
    • Brian K. Fitzpatrick R-PA-1
    • Craig A. Goldman R-TX-12
    • Jimmy Gomez D-CA-34
    • Lance Gooden R-TX-5
    • Josh Gottheimer D-NJ-5
    • Kevin Hern R-OK-1
    • Steven Horsford D-NV-4
    • Erin Houchin R-IN-9
    • Dusty Johnson R-SD-At Large
    • Mike Kelly R-PA-16
    • Darin LaHood R-IL-16
    • Michael Lawler R-NY-17
    • Nicole Malliotakis R-NY-11
    • Max L. Miller R-OH-7
    • Carol D. Miller R-WV-1
    • Blake D. Moore R-UT-1
    • Gwen Moore D-WI-4
    • Nathaniel Moran R-TX-1
    • Gregory F. Murphy R-NC-3
    • Richard E. Neal D-MA-1
    • Jimmy Panetta D-CA-19
    • Stacey E. Plaskett D-VI-At Large
    • Linda T. Sánchez D-CA-38
    • Terri A. Sewell D-AL-7
    • Adrian Smith R-NE-3
    • Lloyd Smucker R-PA-11
    • Greg Stanton D-AZ-4
    • Thomas R. Suozzi D-NY-3
    • Claudia Tenney R-NY-24
    • Mike Thompson D-CA-4
    • Beth Van Duyne R-TX-24
    • Rudy Yakym III R-IN-2