No Tax Treaties for Foreign Aggressors Act of 2025

No Tax Treaties for Foreign Aggressors Act of 2025 would automatically terminate the United States–People's Republic of China Income Tax Convention if the People's Liberation Army initiates an armed attack against Taiwan. The Secretary of the Treasury must deliver a written notice to the PRC within 30 days after the President notifies Congress that such an attack has begun. The President must also notify four congressional committees: Senate Foreign Relations, Senate Finance, House Foreign Affairs, and House Ways and Means. The termination would occur under Article 28 of the 1984 Beijing-based tax treaty (in force since 1987), effectively ending the treaty’s cross-border tax protections and relief for U.S. and PRC residents and replacing them with ordinary domestic tax rules. Introduced on August 1, 2025 by Representative Tony Gonzales (R-TX) and referred to the Ways and Means Committee, the bill is a unilateral policy move aimed at using tax treaty termination as a response to aggression toward Taiwan.