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. . II United States-Taiwan Tax Agreement Authorization Act 201. Short title This title may be cited as the United States-Taiwan Tax Agreement Authorization Act . 202. Definitions In this title: (1) Agreement The term Agreement means the tax agreement authorized by section 203(a). (2) Appropriate congressional committees The term appropriate congressional committees means— (A) the Committee on Foreign Relations and the Committee on Finance of the Senate