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Proposed Amendment to Terminate U.S.-China Tax Treaty

Original title: Text of Senate Amendment 6372

Record date · June 24, 2026

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What This Bill Does

Senate Amendment 6372 would require the U.S. Treasury to notify China of the intent to terminate the 1984 U.S.-China if the President determines that the People's Liberation Army has launched an armed attack against Taiwan. The amendment mandates that the President notify the Senate Foreign Relations and Finance Committees upon such a termination.

Why it matters

This amendment establishes a conditional legal mechanism to end a bilateral tax treaty between the U.S. and China, which would impact tax obligations for businesses and individuals operating across both jurisdictions if triggered by a military conflict involving Taiwan.

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

U.S. taxpayers with income in China

Termination of the tax convention would remove existing provisions regarding the avoidance of double taxation.

Directly affected

Chinese taxpayers with income in the U.S.

Termination of the tax convention would remove existing provisions regarding the avoidance of double taxation.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What would this amendment do?

It would create a requirement for the U.S. to end its income tax treaty with China if the People's Liberation Army attacks Taiwan.

Does this amendment terminate the tax treaty immediately?

No, it is a conditional requirement that only takes effect if the President confirms an armed attack against Taiwan has occurred.

What else do you want to know?

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Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Related Legislation

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Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift90% confidence

Conditional Economic Decoupling

The amendment links the status of a long-standing bilateral tax treaty directly to military actions in the Taiwan Strait, representing a shift toward using tax policy as a geopolitical lever.

People's Republic of China Taiwan

Connected Entities

Taiwan, Christopher Coons, Department of the Treasury and 5 more

locationTaiwan“The territory referred to as the Republic of China in the amendment.”Map →

PersonChristopher Coons“U.S. Senator who co-sponsored the amendment.”Map →

OrganizationDepartment of the Treasury“The agency responsible for providing notice of treaty termination.”Map →

PersonCortez Masto“U.S. Senator who co-sponsored the amendment.”Map →

OrganizationCommittee on Finance of the Senate“Recipient of the termination notification.”Map →

PersonMr. Cornyn“U.S. Senator who submitted the amendment.”Map →

OrganizationCommittee on Foreign Relations of the Senate“Recipient of the termination notification.”Map →

locationPeople's Republic of China“The nation party to the tax convention.”Map →

Sources

Open source document

www.govinfo.gov

Analysis Score

0–100

Significance80
How much this matters to a regular citizen
Controversy75
Intensity of disagreement among stakeholders
Entertainment20
Compellingness for a non-policy-wonk reader
Buzz40
Current news / social attention level

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