No Tax Treaties for Foreign Aggressors Act of 2025

HR 4848, the "No Tax Treaties for Foreign Aggressors Act of 2025," would require the U.S. Treasury to terminate the 1984 U.S.-China Income Tax Convention if the President certifies that China's military has attacked Taiwan (referred to as the "Republic of China" in the bill). The bill mandates that the President notify the Treasury Secretary within 30 days of such an attack, triggering a formal diplomatic notice to China to end the tax treaty. This termination would directly affect U.S. and Chinese businesses and individuals relying on the treaty for tax relief on cross-border income. The bill specifies that the President must also inform four congressional committees about the termination decision.