No Tax Treaties for Foreign Aggressors Act of 2025

This bill would end the U.S.–China income tax treaty if China’s military starts an armed attack against Taiwan. If that happens, the Treasury Department must send written notice through diplomatic channels to terminate the treaty, following the treaty’s own rules. The President must also notify Congress about the termination. The bill’s short title is “No Tax Treaties for Foreign Aggressors Act of 2025”.

Key points:

• Trigger: If the People’s Liberation Army initiates an armed attack against Taiwan.
• What happens: Treasury must give notice to end the U.S.–People’s Republic of China Income Tax Convention, done in 1984 and in force since 1987, within 30 days after the President alerts Treasury of the attack.
• Notification to Congress: The President must submit written notice of the termination to Congress, including relevant House committees.