for subpart D of part II of subchapter N of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 894 the following new item: Sec. 894A. Special rules for qualified residents of Taiwan. . (2) The table of sections for subchapter A of chapter 3 of such Code is amended by adding at the end the following new item: Sec. 1447. Withholding for qualified residents of Taiwan. .