House bill · 118th Congress · Did not become law
United States-Taiwan Expedited Double-Tax Relief Act
Sponsor: Rep. Jason Smith R-MOWhere it went
- IntroducedOct 19, 2023
- Committee actionNov 30, 2023
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Dec 12, 2023 — Placed on the Union Calendar, Calendar No. 249.
Cost and committee reports
Official records Congress.gov attaches to H.R. 5988.
- CBO cost estimateThe Congressional Budget Office published “H.R. 5988, United States-Taiwan Expedited Double-Tax Relief Act” on January 9, 2024. CBO’s description reads “As reported by the House Committee on Ways and Means on December 12, 2023”.Read the CBO estimate ↗Source: Congressional Budget Office, January 9, 2024 ↗
Evidence
- Field in the Congress.gov record
- cboCostEstimates
- CBO publication
- https://www.cbo.gov/publication/59867
- CBO publication date
- January 9, 2024
- Congress.gov bill record
- H.R. 5988, 118th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/118/hr/5988
- Record last updated by Congress.gov
- January 9, 2026
- PORKER copy retrieved
- September 14, 2026
- Stored copy, SHA-256 of the file
96905aba5983ac8bcc490e69995869d0fffbab16ab9ebb70e50302d51c7fffba
PORKER links to the estimate and does not repeat its dollar figures. Each estimate is for the version of the bill its description names; the bill may have changed since.
- Committee reportCongress.gov lists 1 committee report for this bill: H. Rept. 118-309 ↗. The Congress.gov committee record lists a “Reported By” entry for the Ways and Means Committee on December 12, 2023.Source: Congress.gov, reported December 12, 2023 ↗
Evidence
- Field in the Congress.gov record
- committeeReports
- Report API records
- https://api.congress.gov/v3/committee-report/118/HRPT/309
- Congress.gov bill record
- H.R. 5988, 118th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/118/hr/5988
- Record last updated by Congress.gov
- January 9, 2026
- PORKER copy retrieved
- September 14, 2026
- Stored copy, SHA-256 of the file
96905aba5983ac8bcc490e69995869d0fffbab16ab9ebb70e50302d51c7fffba
A committee report is the committee’s own explanation of the bill. PORKER lists it and links to it; reading it is up to you.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Missouri, as printed in the Congressional Record (Vol. 169, No. 172, October 19, 2023, Page H5032):Article I, Section 8 of the United States Constitution. The single subject of this legislation is: The single subject of this legislation is to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.Source: Congress.gov, Congressional Record October 19, 2023 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 264 characters
- Congress.gov bill record
- H.R. 5988, 118th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/118/hr/5988
- Record last updated by Congress.gov
- January 9, 2026
- PORKER copy retrieved
- September 14, 2026
- Stored copy, SHA-256 of the file
96905aba5983ac8bcc490e69995869d0fffbab16ab9ebb70e50302d51c7fffba
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
From the Congress.gov bill record for H.R. 5988, last updated January 9, 2026. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
33 cosponsors — 21 Republicans, 12 Democrats
12 of 33 cosponsors (36%) are from the other party.
Kat Cammack (R-FL), Mike Carey (R-OH), Judy Chu (D-CA), Suzan DelBene (D-WA), Jake Ellzey (R-TX), Brad Finstad (R-MN), Michelle Fischbach (R-MN), Brian Fitzpatrick (R-PA), Jimmy Gomez (D-CA), Josh Gottheimer (D-NJ), Kevin Hern (R-OK), Mike Kelly (R-PA), Daniel Kildee (D-MI), Raja Krishnamoorthi (D-IL), David Kustoff (R-TN), Darin LaHood (R-IL), Nicole Malliotakis (R-NY), Blake Moore (R-UT), Seth Moulton (D-MA), Gregory Murphy (R-NC), Richard Neal (D-MA), Burgess Owens (R-UT), Jimmy Panetta (D-CA), Stacey Plaskett (D-VI), David Schweikert (R-AZ), Mikie Sherrill (D-NJ), Adrian Smith (R-NE), Lloyd Smucker (R-PA), Michelle Steel (R-CA), Linda Sánchez (D-CA) and 3 more.
More from the sponsor
Other 118th Congress bills sponsored by Rep. Jason Smith.
- H.R. 4004 (118th) United States-Taiwan Initiative on 21st-Century Trade First Agreement Implementation Act
- H.R. 3797 (118th) Paperwork Burden Reduction Act
- H.R. 1163 (118th) Protecting Taxpayers and Victims of Unemployment Fraud Act
- H.R. 8292 (118th) Taxpayer Data Protection Act
- H.R. 7024 (118th) Tax Relief for American Families and Workers Act of 2024
- H.R. 3796 (118th) To provide for the extension of taxes funding the Airport and Airway Trust Fund and to require the designation of certain airports as…
Sponsor’s state and district
Data as of Sep 15, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.