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.

Wages and earnings Taxation Asia Athletes Administrative law and regulatory procedures Congressional oversight Securities Foreign and international corporations Interest, dividends, interest rates Immigration status and procedures Accounting and auditing Department of the Treasury Service industries Foreign property Tax administration and collection, taxpayers Income tax rates Taxation of foreign income U.S. and foreign investments Taiwan