PlainBillCongress, translated.Legislation. Context. Public interest.

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.

Received in the Senate and Read twice and referred to the Committee on Finance.

Official summary

No official summary is available in the imported record yet.

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Who introduced it

Rep. Smith, Jason [R-MO-8] · R–MO

Committees

  • Finance Committee
  • Rules Committee
  • Ways and Means Committee
46 cosponsorship records, including any withdrawals

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

  1. Received in the Senate and Read twice and referred to the Committee on Finance.

  2. Motion to reconsider laid on the table Agreed to without objection.

  3. On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)

    House roll call 15 · Individual votes
  4. Passed/agreed to in House: On passage Passed by the Yeas and Nays: 423 - 1 (Roll no. 15). (text: CR H160-164)

    House roll call 15 · Individual votes
  5. Considered as unfinished business. (consideration: CR H170)

  6. POSTPONED 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.

  7. The previous question was ordered pursuant to the rule.

  8. DEBATE - The House proceeded with one hour of debate on H.R. 33.

  9. Considered under the provisions of rule H. Res. 5. (consideration: CR H160-168)

  10. 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.

  11. 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.

  12. Introduced in House

  13. Introduced in House

Bill text & related measures

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Related bills identified by Congress.gov

Source last updated: Sep 19, 2026. Consult Congress.gov for the current record.

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Neutral evidence review

Objective

Analyze H.R.33 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Fairness and public impact

Progressive lens

Examine H.R.33 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Institutions and government scope

Conservative lens

Examine H.R.33 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Individual rights and government power

Liberty lens

Examine H.R.33 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

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