To terminate the United States-People's Republic of China Income Tax Convention if the People's Liberation Army initiates an armed attack against Taiwan.

Cost and committee reports

Official records Congress.gov attaches to H.R. 7874.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. TONY GONZALES of Texas, as printed in the Congressional Record (Vol. 170, No. 58, April 5, 2024, Page H2142):
  Article 1, Section 8: ``To make all laws which shall be necessary and proper for carrying into execution the foregoing powers, and all other powers vested by this Constitution in the government of the United States, or in any department or officer thereof.'' The single subject of this legislation is: To terminate the United States-People's Republic of China Income Tax Convention if the People's Liberation Army initiates an armed attack against Taiwan.
  Source: Congress.gov, Congressional Record April 5, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  455 characters

  Congress.gov bill record

  H.R. 7874, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/7874

  Record last updated by Congress.gov

  June 27, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  414a09153d963efd20867c4f60272c8d47e6166bdf098a4f4f4021ed49ca1024

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of June 27, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 7874, last updated June 27, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.