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No Tax Treaties for Foreign Aggressors Act
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
This bill provides for the termination of the U.S.-China Income Tax Convention if the People's Liberation Army initiates an armed attack against Taiwan. Upon the President notifying the Secretary of the Treasury that such an attack has occurred, the Secretary must provide written notice to China through diplomatic channels of the U.S. intent to terminate the income tax treaty within 30 days. The President is also required to notify the Senate Foreign Relations Committee and Senate Finance Committee of the termination.
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)
- Sen. Cornyn, John [R-TX] (R-TX)
3 cosponsors
Money behind the sponsor
Top reported contributors to John Cornyn’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- CAPITAL GROUP $22,500
- ANDREESSEN HOROWITZ $16,500
- PALANTIR TECHNOLOGIES $13,686
- WINKLEVOSS CAPITAL MANAGEMENT $13,200
- BLACKSTONE $12,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for John Cornyn → · Outside spending →
Actions (2)
- Aug 1, 2025 Read twice and referred to the Committee on Foreign Relations. · senate
- Aug 1, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
August 1, 2025
Mr. Cornyn (for himself, Mr. Coons, Mr. Cassidy, and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Foreign Relations
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”.
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; and
(2) the Committee on Finance of the Senate. <all>
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