Bill · H.Res. 1340· House(119-HRES-1340)
Expressing strong opposition to the imposition of digital services taxes and other relevant similar measures by other countries that unfairly discriminate against United States companies.
- Introduced
- 6/4/2026
- Last activity
- 6/4/2026 — Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- Sponsored by
- Ron Estes
- Cosponsors
- - 2 - 3
- Introduced
- In Committee
A House resolution is the House speaking for itself: stating a position, honouring someone, or setting its own rules. Adopting it is the whole process. Once the House agrees to it, it is officially the House's word; it is not a law, so the Senate and the President have no part in it.
What this bill would do
This resolution expresses the strong opposition of the House of Representatives to digital services taxes and similar measures imposed by other countries that unfairly discriminate against United States companies. It highlights that several countries have implemented or are considering taxes that target the gross revenues of United States digital services providers. The text notes findings from previous United States Trade Representative investigations showing that these foreign taxes contravene prevailing international tax and trade principles. The resolution supports ongoing international dialogue to address global tax challenges based on fairness and no double taxation. Finally, it calls on other countries to repeal existing digital services taxes and urges United States agencies to use available tools to protect American companies.
Yes· 3 of 7
Does this make trade with other countries easier?+4
The measure strongly promotes free and fair trade principles and pushes back against discriminatory foreign trade barriers.
Would business owners be better off under this?+4
The resolution directly supports U.S. business owners and digital service providers by challenging discriminatory foreign taxes.
Is this likely to grow the economy?+3
The resolution supports fair trade and international tax principles to foster a stable environment for U.S. economic competitiveness.
The opposite
Does this strengthen ties with allied countries?-2
Expressing strong opposition and calling on foreign nations to repeal existing taxes could create friction in international trade relations.
Who it would affect, and how
Potential Positive Impacts for People
The text expresses strong opposition to foreign digital services taxes that threaten the success and competitiveness of United States companies and workers in international markets. This is highlighted in the preamble where the text states that certain foreign taxes deviate from international tax systems and are discriminatory to United States-based businesses.
Commitment to Fair Tax Principles
The resolution calls on countries to work toward consensus based on first principles such as no double taxation, evidence-based taxation, net taxation over gross taxation, and legal certainty, which can be found in Resolved clause (5). This is a positive step to hold foreign officials accountable and ensure fair treatment for businesses and consumers.
Potential Negative Impacts for People
The provided text notes that investigations under Section 301 found digital services taxes to have a retroactive application that renders the taxes particularly burdensome for covered United States companies, which will also affect their customers, including United States small businesses and consumers. This finding is explicitly detailed in the preamble paragraph concerning the Section 301 investigation findings.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Improves Economic Growth+3Improves Small Business Support+2Increases Job Creation+2
- National Security And Foreign Policy
- Improves International Trade+4Improves Diplomatic Engagement+3Improves International Alliances-2
- Demographic And Interest Groups
- Good For Business Owners+4
- Governance And Ideology
- Increases Federal Power+2
- 6/4/2026
- Submitted in House
- Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
- 5 Cosponsors added.
Suzan DelBeneDemocrat · Washington
Darin LaHoodRepublican · Illinois
Nathaniel MoranRepublican · Texas
Jimmy PanettaDemocrat · California
Bradley SchneiderDemocrat · Illinois