United States-Taiwan Expedited Double-Tax Relief Act

This bill cuts the US taxes that residents of Taiwan pay on income they earn in the United States, and conditions that relief on Taiwan giving Americans the same treatment. It adds a new Section 894A to the tax code that lowers the standard 30 percent withholding rate on interest, dividends, and royalties paid to qualified Taiwan residents to 10 percent, with dividends taxed at 15 percent, or 10 percent for a qualifying Taiwan corporate holder. It exempts most wages a Taiwan resident earns from a non-US employer, and exempts a Taiwan entertainer's or athlete's US income entirely when their US receipts for the year total $30,000 or less. A Taiwan business's US income is taxed only when it is tied to a US permanent establishment, and the branch profits tax on Taiwan corporations drops from 30 percent to 10 percent. The relief is limited to qualified residents of Taiwan under ownership and limitation-on-benefits tests, and is denied where an entity is at least half owned or controlled by residents of a foreign country of concern. None of it takes effect unless the Treasury Secretary determines that Taiwan grants reciprocal benefits to US persons. A second title authorizes the President to negotiate a tax agreement with Taiwan after that reciprocity determination, but no agreement can take force until Congress passes approval and implementing legislation.

At least 17 organizations named this measure in a lobbying filing. A floor, not a total: they were counted by the client name on 96 quarterly reports filed by 8 lobbying firms and by 14 organizations lobbying for themselves in 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1, 2026 Q2 and 2026 Q3. An organization that lobbied this measure without naming it is not counted here.

9 of those filings did not cite this bill by number. They named a short title it shares with its Senate companion, S 199, so the reference belongs to the pair rather than to one chamber’s vehicle.

The filings record that lobbying was reported on the measure. The form has no per-bill dollar figure and no field for a position, so nothing here says how much was spent or which side an organization took.

5 of them, in no ranking: Tsmc Arizona; Semiconductor Industry Association; Sercomm Technology, Inc; Taiwan Semiconductor Manufacturing Company (TSMC); Mediatek USA Inc. Listed as filed, in the order the filings were read, and 12 others are not shown. These are not the largest, the earliest or the most active: we keep five names per measure, and the filings give no ranking.

From the LD-2 quarterly lobbying filings published at lda.gov by the Senate Office of Public Records. Read for 2025 Q1, 2025 Q2, 2025 Q3, 2025 Q4, 2026 Q1, 2026 Q2 and 2026 Q3. Our copy holds 24 fewer filings for 2025 Q1, 39 fewer filings for 2025 Q2, 42 fewer filings for 2025 Q3, 33 fewer filings for 2025 Q4, 28 fewer filings for 2026 Q1, 48 fewer filings for 2026 Q2 and 218 fewer filings for 2026 Q3 than the Senate's register counts, so those quarters are the filings we could read rather than every one filed. 2026 Q4 is still inside its filing window, so that quarter is only the filings posted so far.