No Tax Treaties for Foreign Aggressors Act of 2025

# No Tax Treaties for Foreign Aggressors Act of 2025 - Summary **What the Bill Would Do:** This bill would prevent the United States from entering into or maintaining tax treaties with countries that the U.S. government designates as "foreign aggressors." Tax treaties are agreements between countries that reduce double taxation and facilitate trade. If passed, this legislation would use military aggression or hostile actions as a criterion for disqualifying countries from these beneficial tax arrangements. **Who It Affects and Key Provisions:** The bill would primarily affect U.S. companies doing business in countries deemed aggressive by the federal government, as well as citizens and businesses from those countries operating in the U.S.

By restricting tax treaties, the bill could increase tax burdens on cross-border business activities and potentially reduce trade relationships. The specific definition of "foreign aggressor" and which countries would qualify is not detailed in the available information. **Current Status:** As of now, this bill (HR 4848) is in committee and has not advanced further in the legislative process. It was introduced by Representative Tony Gonzales (R-TX) in the 119th Congress. No further action has been taken, meaning it has not been voted on or passed by either chamber of Congress.