Taiwan Bills in the Congress

118th Congress, 2023 – 2024



This bill calls to rename Taiwan’s de facto embassy in the U.S. from the “Taipei Economic and Cultural Representative Office” (TECRO) to the “Taiwan Representative Office” (TRO).

This bill would authorize the Biden Administration to negotiate and conclude a tax agreement with Taiwan.

Similar to a tax treaty, this U.S.-Taiwan tax agreement would play a key role in facilitating investment between the United States and Taiwan, including in key strategic industries such as semiconductors, by making it easier for businesses in the U.S. and Taiwan to avoid double taxation while protecting against tax evasion.




This bill would require the Pentagon to expand cybersecurity cooperation with Taiwan to counter cyber threats from China.

Specifically, the bill would authorize the U.S. Department of Defense (DoD) to: (1) conduct cybersecurity training exercises with Taiwan; (2) defend Taiwan’s military networks, infrastructure, and systems; (3) leverage U.S. cybersecurity technologies to help defend Taiwan; and (4) eradicate ongoing malicious cyber activity targeting Taiwan.

This bill would require the U.S. Department of Defense (DoD), the Department of Commerce, the Department of State, and other federal agencies to report to Congress on the United States’ “non-kinetic options” to both prepare for and respond to a Communist China’s attack on Taiwan, including opportunities to sanction the Chinese Communist Party (CCP) and preempt Beijing’s retaliatory measures.



This bill aims at supporting U.S.-Taiwan partnership by authorizing a defense lend or lease program with the Government of Taiwan to deter Communist China’s preemptive aggression.

Under the bill, the U.S. President may lend or lease defense articles to Taiwan’s government with interest, as part of efforts to protect Taiwan from potential aggression carried out by the People’s Liberation Army (PLA) of China.

This bill aims to counter China’s attempts to distort United Nations General Assembly (UNGA) Resolution 2758 and undermine Taiwan’s participation in international organizations.

The bill clarifies that UNGA Resolution 2758 only dealt with the issue of China’s representation in the UN.

“The resolution did not address the issue of representation of Taiwan and its people in the United Nations or any related organizations, nor did the resolution take a position on the relationship between the People’s Republic of China and Taiwan or include any statement pertaining to Taiwan’s sovereignty,” the bill emphasizes.

The bill also underscores that “the United States opposes any initiative that seeks to change Taiwan’s status without the consent of the people.”

This bill, which amends the “Taiwan Assurance Act of 2020,” would require the U.S. State Department to periodically conduct reviews of its guidelines for engagement with Taiwan, and submit updated reports to Congress at least once every two years.

The reports to Congress must: (1) explain how the guidance deepens and expands U.S.-Taiwan relations, and reflects the value, merits, and importance of the U.S.-Taiwan relationship; (2) give due consideration to the fact that Taiwan is a democratic partner and a free and open society that respects universal human rights and democratic values; (3) ensure that the conduct of relations with Taiwan reflects the longstanding, comprehensive, and values-based relationship the U.S. shares with Taiwan, and contribute to the peaceful resolution of cross-Strait issues; and (4) identify opportunities to lift any remaining self-imposed limitations on U.S.-Taiwan engagement and articulate a plan to do so.

This bill requires actions to support Taiwan’s participation in the International Monetary Fund (IMF).

The U.S. Governor of the IMF must advocate for (1) Taiwan’s admission into the IMF as a member, (2) Taiwan’s participation in the IMF’s regular surveillance activities relating to Taiwan’s economic and financial policies, (3) employment opportunities at the IMF for Taiwan nationals, and (4) Taiwan’s ability to receive IMF technical assistance and training.

This concurrent resolution calls for the U.S. to (1) resume normal diplomatic relations with Taiwan, (2) abandon its antiquated “One China Policy,” (3) negotiate a U.S.-Taiwan bilateral free trade agreement (FTA), and (4) support Taiwan’s membership in international organizations.