H.R. 591 · 119th Congress
Defending American Jobs and Investment Act
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SmithSponsor25 cosponsors · 25 R
R
Arrington
VB
R
Buchanan
AB
R
Bean
MC
R
Carey
RE
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Estes
RF
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Feenstra
BF
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Fitzpatrick
MF
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Fischbach
KH
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Hern
MK
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Kelly
DK
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Kustoff
DL
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LaHood
NM
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Malliotakis
CM
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Miller
GM
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Murphy
BM
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Moore
MM
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Miller
NM
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Moran
AS
R
Smith
DS
R
Schweikert
LS
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Smucker
WS
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Steube
CT
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Tenney
BV
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Van Duyne
RY
R
Yakym25 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.
What it does: CRS summary · Introduced in House · Jan 21, 2025
Defending American Jobs and Investment Act
This bill provides for the enforcement of remedies against foreign countries that have extraterritorial or discriminatory taxes.
Specifically, the bill requires the Department of the Treasury to periodically submit a report to Congress that lists each foreign country that has one or more extraterritorial or discriminatory taxes.
Treasury must commence enhanced bilateral engagement with each foreign country included in the report. This engagement must (1) express the concern of the United States with respect to the adverse trade and economic effects of tax policies that violate bilateral tax treaties and international tax norms, (2) urge the repeal of extraterritorial and discriminatory taxes that target U.S. persons, and (3) advise the foreign country of remedial actions (as outlined by this bill).
The bill increases income tax and withholding tax rates on certain foreign citizens, corporations, and partnerships of any foreign country listed in Treasury's report.
The bill provides the executive branch with additional tools to enforce against extraterritorial and discriminatory taxes. These tools include
- authorizing the President to prohibit government contracting for or procurement of goods or services from a foreign country listed in Treasury's report,
- directing Treasury to consider these taxes in assessing whether to enter into or update a bilateral tax treaty with the foreign country, and
- requiring the Office of the U.S. Trade Representative and the Department of Commerce to consider these taxes in assessing whether to enter into any free trade agreement or executive agreement with the foreign country.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Defending American Jobs and Investment Act
Latest action (Jan 21, 2025): Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Policy area: Foreign Trade and International Finance · Origin: House · Introduced: Jan 21, 2025
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.