H.R. 4848

119th CONGRESS 1st Session

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.

IN THE HOUSE OF REPRESENTATIVES · August 1, 2025 · Sponsor: Mr. Tony Gonzales of Texas · Committee: Committee on Ways and Means

Table of contents

• H.R. 4848
  • SEC. 1. Short title
  • SEC. 2. Conditional termination of the United States-People’s Republic of China Income Tax Convention

SEC. 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
  • In general
• (b) Congressional notification
  • The President shall submit written notification of a termination described in subsection (a) to—
    • the ;
    • the
    • the Committee on Foreign Affairs of the House of Representatives; and
    • the Committee on Ways and Means of the House of Representatives.