# 119-s-2646: No Tax Treaties for Foreign Aggressors Act

119-s-2646, No Tax Treaties for Foreign Aggressors Act, is a 119th Congress bill sponsored by Sen. Cornyn, John [R-TX] (R-TX); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-2646
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2646
- Congress: 119
- Title: No Tax Treaties for Foreign Aggressors Act
- Status: introduced
- Introduced: 2025-08-01
- Sponsor: Sen. Cornyn, John [R-TX] (R-TX)
- Cosponsors: 3
- Policy area: International Affairs
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Creates a trigger to terminate the U.S.–People's Republic of China Income Tax Convention if the People's Liberation Army attacks Taiwan.** The bill would require the Secretary of the Treasury to send written notice to the People's Republic of China within 30 days after the President notifies the Secretary that such an armed attack began. It would also require the President to submit written notification of the termination to the Senate Foreign Relations Committee and to the Senate Finance Committee.

## Cosponsors (3)

- Sen. Coons, Christopher A. [D-DE] (D-DE), 2025-08-01T00:00:00.000Z
- Sen. Cassidy, Bill [R-LA] (R-LA), 2025-08-01T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-08-01T00:00:00.000Z

## Provisions PRIA read

- End U.S.-China tax treaty on attack: cost, medium. If enacted, this bill would require the Treasury Secretary to give diplomatic notice to end the U.S.-People's Republic of China Income Tax Convention (Beijing, April 30, 1984; in force Jan 1, 1987). The Secretary must send that notice within 30 days after the President notifies the Secretary that t…

## Related bills

- 119-s-1071: National Defense Authorization Act for Fiscal Year 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-539: PROTECT Our Children Reauthorization Act of 2025
- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-3940: Access to Fair Financing for Opportunity and Resilient Development Act
- 119-s-410: Love Lives On Act of 2025

## Sources
- [119-s-2646 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2646)

## Related
- [119-s-1071: National Defense Authorization Act for Fiscal Year 2026](https://policyrisk.com/legislation/119-s-1071)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-539: PROTECT Our Children Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-539)
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-3940: Access to Fair Financing for Opportunity and Resilient Development Act](https://policyrisk.com/legislation/119-s-3940)
- [119-s-410: Love Lives On Act of 2025](https://policyrisk.com/legislation/119-s-410)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2646 (as of 2026-04-21).