Expressing the sense of the House of Representatives on the value of a tax agreement with Taiwan.

HRES 449 is a non-binding House resolution expressing support for establishing an income tax agreement between the United States and Taiwan. It highlights that Taiwan is the U.S.'s largest trading partner without such a treaty, noting that over 188,000 U.S. jobs depend on trade with Taiwan. The resolution encourages the President to work toward eliminating double taxation and strengthening economic ties through formal tax agreements. It does not create new law but urges diplomatic efforts to advance trade and investment, consistent with existing U.S. policy toward Taiwan.