119th Congress · introduced in the Senate · Jan 23, 2025
A bill 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.
Official title from Congress.gov
Latest action (Jan 23, 2025): Read twice and referred to the Committee on Finance.
View on Congress.govPolicy area: Taxation
No official summary has been published for this bill.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
67 citations; showing the 25 most recently posted.
AMAZON.COM SERVICES LLC · lobbying firm or registrant: AMAZON.COM SERVICES LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$4,490,000
Spent on own lobbying
…. 1 - To provide for reconciliation pursuant to title II of H. Con. Res. 14. (P.L. 119-21), the United States-Taiwan Expedited Double Tax Relief Act (H.R. 33 / S. 199), and implementation of the Tax Cut and Jobs Act (P.L. 115-97).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SEMICONDUCTOR INDUSTRY ASSOCIATION · lobbying firm or registrant: SEMICONDUCTOR INDUSTRY ASSOCIATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$430,000
Spent on own lobbying
…ivizing semiconductor manufacturing, research and development, and design activities. All sections of the United States-Taiwan Expedited Double-Tax Relief Act (S. 199 and H.R. 33), Semiconductor Technology Advancement and Research (STAR) Act (H.R. 802), SEMI Investment Act (H.R. 6055 /S. 1642), and BASIC Act (H.R. 3204).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MICROSOFT CORPORATION · lobbying firm or registrant: MICROSOFT CORPORATION
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,440,000
Spent on own lobbying
…er Tax Accountability and Disclosure Act of 2026. Proposal for the Taxation of Data Centers - Senate Finance Committee Democratic Staff White Paper. H.R.33 and S. 199 - 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 Unite…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$16,480,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 1177/S. 492, Improve and Enhance the Work Oppo…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TSMC ARIZONA · lobbying firm or registrant: SIGHTLINE ADVOCACY, LLC
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
S. 199/H.R. 33 - United States-Taiwan Expedited Double-Tax Relief Act;
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SEMI · lobbying firm or registrant: SEMI
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$450,000
Spent on own lobbying
…ILL Act), Entirety H.R.8780, Critical Mineral and Extraction Tax Parity Act, Entirety Critical mineral supply, Tax related issues Monitor the following: H.R.33/S.199, A bill 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…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASML US, LLC · lobbying firm or registrant: OGR
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 17, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to international taxation; H.R.33/S.199, United States-Taiwan Expedited Double-Tax Relief Act; H.R.1, One Big Beautiful Bill Act (P.L.119-21) implementation; H.R.591, Defending American Jobs and Inve…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMAZON.COM SERVICES LLC · lobbying firm or registrant: AMAZON.COM SERVICES LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$4,360,000
Spent on own lobbying
…. 1 - To provide for reconciliation pursuant to title II of H. Con. Res. 14. (P.L. 119-21), the United States-Taiwan Expedited Double Tax Relief Act (H.R. 33 / S. 199), and implementation of the Tax Cut and Jobs Act (P.L. 115-97).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$16,950,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 1177/S. 492, Improve and Enhance the Work Oppo…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MICROSOFT CORPORATION · lobbying firm or registrant: MICROSOFT CORPORATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,690,000
Spent on own lobbying
H.R.33 and S. 199 - 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 Unite…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TSMC ARIZONA · lobbying firm or registrant: SIGHTLINE ADVOCACY, LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
S. 199/H.R. 33 - United States-Taiwan Expedited Double-Tax Relief Act;
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SEMI · lobbying firm or registrant: SEMI
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$470,000
Spent on own lobbying
Advanced Manufacturing Investment Credit (IRC Section 48D) issues Pillar 2 global minimum tax issues H.R.33/S.199, A bill 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…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CLOUDFACTORS LLC · lobbying firm or registrant: CLOUDFACTORS LLC
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 18, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.33 and S. 199 - 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 Unite…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing
ASML US, LLC · lobbying firm or registrant: OGR
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 18, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to international taxation; H.R.33/S.199, United States-Taiwan Expedited Double-Tax Relief Act; H.R.1, One Big Beautiful Bill Act (P.L.119-21) implementation; H.R.591, Defending American Jobs and Inve…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SEMICONDUCTOR INDUSTRY ASSOCIATION · lobbying firm or registrant: SEMICONDUCTOR INDUSTRY ASSOCIATION
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 17, 2026 · issue area: Taxation/Internal Revenue Code
$460,000
Spent on own lobbying
…ivizing semiconductor manufacturing, research and development, and design activities. All sections of the United States-Taiwan Expedited Double-Tax Relief Act (S. 199 and H.R. 33), Semiconductor Technology Advancement and Research (STAR) Act (H.R. 802), SEMI Investment Act (H.R. 6055 /S. 1642), and BASIC Act (H.R. 3204).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Jul 14, 2026 · issue area: Foreign Relations
$19,750,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 2675, Protecting Our Courts from Foreign Manipulation Act H.R. 3941, To repeal the Caesar Syria Civi…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Jul 14, 2026 · issue area: Trade (domestic/foreign)
$19,750,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 2213/S. 998, Medical Supply Chain Resiliency Act H.R. 2548/S. 1241, Sanctioning Russia Act of 2025 H…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CHAMBER OF COMMERCE OF THE U.S.A. · lobbying firm or registrant: CHAMBER OF COMMERCE OF THE U.S.A.
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · amended · posted Jul 14, 2026 · issue area: Taxation/Internal Revenue Code
$19,750,000
Spent on own lobbying
H.R. 33/S. 199, United States-Taiwan Expedited Double-Tax Relief Act H.R. 684, Protecting American Savers and Retirees Act H.R. 703/S. 213, Main Street Tax Certainty Act H.R.…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
TSMC ARIZONA · lobbying firm or registrant: SIGHTLINE ADVOCACY, LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
H.R. 33 - United States-Taiwan Expedited Double-Tax Relief Act; S. 199 - United States-Taiwan Expedited Double-Tax Relief Act;
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMAZON.COM SERVICES LLC · lobbying firm or registrant: AMAZON.COM SERVICES LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$4,380,000
Spent on own lobbying
…. 1 - To provide for reconciliation pursuant to title II of H. Con. Res. 14. (P.L. 119-21), the United States-Taiwan Expedited Double Tax Relief Act (H.R. 33 / S. 199), and implementation of the Tax Cut and Jobs Act (P.L. 115-97).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SEMI · lobbying firm or registrant: SEMI
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$450,000
Spent on own lobbying
Advanced Manufacturing Investment Credit (IRC Section 48D) issues Pillar 2 global minimum tax issues H.R.33/S.199, A bill 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…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
MICROSOFT CORPORATION · lobbying firm or registrant: MICROSOFT CORPORATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$2,390,000
Spent on own lobbying
H.R.33 and S. 199 - 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 Unite…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ASML US, LLC · lobbying firm or registrant: OGR
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 19, 2026 · issue area: Taxation/Internal Revenue Code
$70,000
Paid to lobbying firm
Issues related to international taxation; H.R.33/S.199, United States-Taiwan Expedited Double-Tax Relief Act; H.R.1, One Big Beautiful Bill Act (P.L.119-21) implementation; H.R.591, Defending American Jobs and Inve…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SEMICONDUCTOR INDUSTRY ASSOCIATION · lobbying firm or registrant: SEMICONDUCTOR INDUSTRY ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 16, 2026 · issue area: Taxation/Internal Revenue Code
$450,000
Spent on own lobbying
…ivizing semiconductor manufacturing, research and development, and design activities. All sections of the United States-Taiwan Expedited Double-Tax Relief Act (S. 199 and H.R. 33); Semiconductor Technology Advancement and Research (STAR) Act (H.R. 802); SEMI Investment Act (H.R. 6055 /S. 1642).
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CLOUDFACTORS LLC · lobbying firm or registrant: CLOUDFACTORS LLC
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 11, 2026 · issue area: Taxation/Internal Revenue Code
Amount not reported
H.R.1990 - American Innovation and R&D Competitiveness Act of 2025. H.R.33 and S. 199 - 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 Unite…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. View filing