United States 119th Congress Status: In Committee Bipartisan · 26 D · 23 R cosponsors

S 199 — 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.

Last action — Read twice and referred to the Committee on Finance.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced January 23, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Advancing 42% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 49 sponsors

    1 primary, 48 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (26 D · 23 R) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill provides special tax rules for certain residents of Taiwan with US-source income.

This legislation aims to amend the Internal Revenue Code to offer specific tax provisions for eligible Taiwanese residents earning income from US sources. These changes include adjusted withholding rates on interest, dividends, and certain wages.

What this means for you
  • Workers: Taiwanese workers earning wages from US sources may benefit from reduced tax withholding.
  • Families: Families of qualified Taiwanese residents may see changes in tax obligations related to income from the US.

Bill Text

How this bill changes current law

4 changes Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill establishes special tax rules for certain residents of Taiwan earning income from U.S. sources, modifying how existing tax laws apply to those individuals.

  • Subpart D of part II of subchapter N of chapter 1 of the Internal Revenue Code of 1986

    SEC. 894A. SPECIAL RULES FOR QUALIFIED RESIDENTS OF TAIWAN.

    This new section provides specific tax rules for qualified residents of Taiwan.

  • Section 871

    30 percent → the applicable percentage (as defined in section 894A(a)(1)(C))

    Adjusts the tax withholding rate for interest, dividends, and royalties received by qualified residents of Taiwan.

  • Section 871(a), 881(a), 1441(c)(1)

    a trade or business within the United States → a United States permanent establishment of a qualified resident of Taiwan

    Changes the criteria for taxation from a general U.S. trade or business to specifically a U.S. permanent establishment for Taiwanese residents.

  • Section 884

    30 percent → 10 percent

    Reduces the Branch Profits Tax rate for qualified residents of Taiwan to 10%.

Action History

  1. Introduced in Senate

  2. Read twice and referred to the Committee on Finance.

Sponsors

Sponsorship breakdown

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1 sponsors · 48 co-sponsors · 498 not signed on

Sponsors (1)

Co-sponsors (48)

Not signed on (498)

498 members have not signed on to this bill.

Show all 498 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 199?
S 199 is sponsored by Crapo, Mike (Republican), Risch, James E. (Republican), Wyden, Ron (Democratic), Shaheen, Jeanne (Democratic), Blackburn, Marsha (Republican), Coons, Christopher A. (Democratic), Cruz, Ted (Republican), Daines, Steve (Republican), Grassley, Chuck (Republican), Merkley, Jeff (Democratic), Ricketts, Pete (Republican), Tillis, Thomas (Republican), Van Hollen, Chris (Democratic), Warner, Mark R. (Democratic), Padilla, Alex (Democratic), Kelly, Mark (Democratic), Rosen, Jacky (Democratic), Budd, Ted (Republican), Hirono, Mazie K. (Democratic), Lankford, James (Republican), Peters, Gary C. (Democratic), Warnock, Raphael G. (Democratic), Bennet, Michael F. (Democratic), Curtis, John R. (Republican), Hyde-Smith, Cindy (Republican), Sheehy, Tim (Republican), Cassidy, Bill (Republican), Fetterman, John (Democratic), Sullivan, Dan (Republican), Kennedy, John (Republican), Moran, Jerry (Republican), Cortez Masto, Catherine (Democratic), Murray, Patty (Democratic), Hassan, Margaret Wood (Democratic), Gallego, Ruben (Democratic), Hickenlooper, John W. (Democratic), Justice, James C. (Republican), Luján, Ben Ray (Democratic), Blumenthal, Richard (Democratic), Slotkin, Elissa (Democratic), Alsobrooks, Angela D. (Democratic), Young, Todd (Republican), Banks, Jim (Republican), Blunt Rochester, Lisa (Democratic), Lummis, Cynthia M. (Republican), Hoeven, John (Republican), Scott, Tim (Republican), Duckworth, Tammy (Democratic), and Schiff, Adam B. (Democratic).
What is the current status of S 199?
This bill is in committee in the Senate. Introduced January 23, 2025. It must pass committee before a floor vote.
Where can I track S 199?
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Last checked for changes 4 months ago · updated continuously

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