; Whereas Taiwan has income tax agreements with 34 countries, including countries that have trade agreements with the United States and do not maintain diplomatic relations with Taiwan; Whereas the United States signed a transportation income tax agreement with Taiwan in 1988, under the auspices of the American Institute in Taiwan (AIT) and the Coordination Council for North American Affairs, which has since been renamed as the Taipei Economic and Cultural Representative Office (TECRO); Whereas an income tax agreement between the United States and Taiwan could boost bilateral trade and investment by reducing double taxation and increasing economic efficiency and integration; and Whereas the American Chamber of Commerce in Taipei in its 2022 White Paper called for the United States and Taiwan to continue exploring an income tax agreement: Now, therefore, be it