A resolution expressing the sense of the Senate on the value of a tax agreement with Taiwan.

SRES 91 is a non-binding Senate resolution expressing support for negotiating a tax treaty between the United States and Taiwan. It recognizes Taiwan as the U.S.'s eighth-largest trading partner (supporting over 188,000 American jobs) and notes the U.S. lacks an income tax treaty with Taiwan despite having agreements with 66 other countries. The resolution encourages the President to begin negotiations and work with Congress on a formal agreement, while also promoting broader U.S.-Taiwan trade and investment ties. This resolution directly affects U.S. economic relations with Taiwan but does not create new law or policy.