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No Tax Treaties for Foreign Aggressors Act of 2025
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.
Summary
The No Tax Treaties for Foreign Aggressors Act of 2025 requires the Secretary of the Treasury to notify China through diplomatic channels of the United States' intent to terminate the US-China Income Tax Convention if the People's Liberation Army initiates an armed attack against Taiwan. The notification must be provided within 30 days after the President notifies the Secretary that such an armed attack has occurred. The President must also notify Congress of any such termination through designated committees in both the Senate and House of Representatives.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
Actions (2)
- Aug 1, 2025 Referred to the House Committee on Ways and Means. · house
- Aug 1, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
August 1, 2025
Mr. Tony Gonzales of Texas introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “No Tax Treaties for Foreign Aggressors Act of 2025”.
SEC. 2. CONDITIONAL TERMINATION OF THE UNITED STATES-PEOPLE’S REPUBLIC OF CHINA INCOME TAX CONVENTION.
(a) In General.—The Secretary of the Treasury shall provide written notice to the People’s Republic of China through diplomatic channels of the United States intent to terminate the United States-The People’s Republic of China Income Tax Convention, done at Beijing April 30, 1984, and entered into force January 1, 1987, as provided by Article 28 of the Convention, not later than 30 days after the President notifies the Secretary of the Treasury that the People’s Liberation Army has initiated an armed attack against the Republic of China (commonly known as “Taiwan”).
(b) Congressional Notification.—The President shall submit written notification of a termination described in subsection (a) to—
(1) the Committee on Foreign Relations of the Senate;
(2) the Committee on Finance of the Senate;
(3) the Committee on Foreign Affairs of the House of Representatives; and
(4) the Committee on Ways and Means of the House of Representatives. <all>
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