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Bill

HRES 1340

Expressing strong opposition to the imposition of digital services taxes and other relevant similar measures by other countries that unfairly discriminate against United States companies.

119th Congress Introduced by Suzan DelBene and 5 co-sponsors

The bill opposes foreign digital services taxes that discriminate against U.S. companies and supports actions to counter their impact.

Submitted in House
0
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Bill Summary · HRES 1340

Bill overview

  • Bill: HRES 1340
  • Session: 119
  • Title: Expressing strong opposition to the imposition of digital services taxes and other relevant similar measures by other countries that unfairly discriminate against United States companies.
  • Purpose: To formally oppose foreign digital services taxes (DSTs) and comparable measures that are viewed as discriminatory against U.S. companies and to signal alignment with U.S. policy on international tax fairness.

Key provisions and changes

  • Expressions of opposition: The resolution states that the House rejects or strongly opposes foreign DSTs and similar tax measures that target digital services or digital activities and are perceived to discriminate against U.S. businesses.
  • Policy framing: It frames such DSTs as unfair, discriminatory, or protectionist, and supports actions to counteract or mitigate their impact on U.S. companies operating abroad.
  • Guidance to committees: The resolution is referred to the House Committee on Ways and Means and the Committee on Foreign Affairs for consideration of provisions within their jurisdiction. This indicates potential future legislative or investigative actions around international tax policy, trade, or digital economy issues.
  • International engagement or posture: While the text provided does not specify particular diplomatic or trade remedies, the resolution typically signals support for pursuing international tax policy coordination, potential negotiations, or enforcement measures consistent with U.S. interests.

Who/what is affected

  • U.S. companies: Particularly digital services and online platforms that may be subject to foreign DSTs or similar taxes in other countries.
  • Foreign countries: Nations considering or implementing DSTs that would affect U.S. multinationals.
  • U.S. government: House of Representatives demonstrates a position that could influence U.S. trade, tax, and diplomatic strategy; may prompt committee activity or legislative proposals.
  • Operational environments: Companies may face compliance considerations, potential tax planning adjustments, or advocacy efforts in response to foreign DST proposals.

Procedural and timeline aspects

  • Introduction and referral: The bill was submitted in the House and referred on 2026-06-04 to the Committee on Ways and Means and, in addition, to the Committee on Foreign Affairs, for consideration of provisions within their jurisdiction.
  • Action history: At this stage, the measure is a resolution expressing the House’s position; there is no indication of enacted fiscal language or direct appropriations.
  • Next steps (potential): The committees may consider related policy measures, hold hearings, or draft accompanying resolutions or legislation addressing international tax fairness, digital services taxation, or related trade policies.

Potential impact and considerations

  • Signaling effect: The resolution communicates bipartisan or cross-party opposition to foreign DSTs, potentially aligning Congress with executive branch positions on international tax policy.
  • Legislative leverage: While a non-binding resolution, it can influence policy discussions, prompt investigations, or support for future statutes or negotiations concerning digital taxation and multinational corporations.
  • International revenue implications: If foreign DSTs rise, U.S. companies could face cross-border tax complications; the resolution seeks to mitigate perceived unfairness and support U.S. advocacy against such measures.
  • Domestic business impact: Could bolster industry efforts to challenge or reform foreign DST proposals and inform U.S. positions in international forums or trade negotiations.

Note: The summary reflects the information available in the bill text and action history. For precise language and any amendments, refer to the official bill text and committee reports.

Compiled from official sources — confirm details with the bill’s official record.

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