Collapse to view only § 3307. Exemption from taxation
- § 3301. Congressional findings and declaration of policy
- § 3302. Implementation of United States policy with regard to Taiwan
- § 3303. Application to Taiwan of laws and international agreements
- § 3304. Overseas Private Investment Corporation
- § 3305. The American Institute in Taiwan
- § 3306. Services to United States citizens on Taiwan
- § 3307. Exemption from taxation
- § 3308. Activities of United States Government agencies
- § 3309. Taiwan instrumentality
- § 3310. Employment of United States Government agency personnel
- § 3310a. Commercial personnel at American Institute of Taiwan
- § 3311. Reporting requirements
- § 3312. Rules and regulations
- § 3313. Congressional oversight
- § 3314. Definitions
- § 3315. Authorization of appropriations
- § 3316. Severability
§ 3301. Congressional findings and declaration of policy
(a) Findings
The President having terminated governmental relations between the United States and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, the Congress finds that the enactment of this chapter is necessary—
(1) to help maintain peace, security, and stability in the Western Pacific; and
(2) to promote the foreign policy of the United States by authorizing the continuation of commercial, cultural, and other relations between the people of the United States and the people on Taiwan.
(b) Policy
It is the policy of the United States—
(1) to preserve and promote extensive, close, and friendly commercial, cultural, and other relations between the people of the United States and the people on Taiwan, as well as the people on the China mainland and all other peoples of the Western Pacific area;
(2) to declare that peace and stability in the area are in the political, security, and economic interests of the United States, and are matters of international concern;
(3) to make clear that the United States decision to establish diplomatic relations with the People’s Republic of China rests upon the expectation that the future of Taiwan will be determined by peaceful means;
(4) to consider any effort to determine the future of Taiwan by other than peaceful means, including by boycotts or embargoes, a threat to the peace and security of the Western Pacific area and of grave concern to the United States;
(5) to provide Taiwan with arms of a defensive character; and
(6) to maintain the capacity of the United States to resist any resort to force or other forms of coercion that would jeopardize the security, or the social or economic system, of the people on Taiwan.
(c) Human rights
(Pub. L. 96–8, § 2, Apr. 10, 1979, 93 Stat. 14.)
§ 3302. Implementation of United States policy with regard to Taiwan
(a) Defense articles and services
(b) Determination of Taiwan’s defense needs
(c) United States response to threats to Taiwan or dangers to United States interests
(Pub. L. 96–8, § 3, Apr. 10, 1979, 93 Stat. 15.)
§ 3303. Application to Taiwan of laws and international agreements
(a) Application of United States laws generally
(b) Application of United States laws in specific and enumerated areas
The application of subsection (a) of this section shall include, but shall not be limited to, the following:
(1) Whenever the laws of the United States refer or relate to foreign countries, nations, states, governments, or similar entities, such terms shall include and such laws shall apply with respect to Taiwan.
(2) Whenever authorized by or pursuant to the laws of the United States to conduct or carry out programs, transactions, or other relations with respect to foreign countries, nations, states, governments, or similar entities, the President or any agency of the United States Government is authorized to conduct and carry out, in accordance with section 3305 of this title, such programs, transactions, and other relations with respect to Taiwan (including, but not limited to, the performance of services for the United States through contracts with commercial entities on Taiwan), in accordance with the applicable laws of the United States.
(3)
(A) The absence of diplomatic relations and recognition with respect to Taiwan shall not abrogate, infringe, modify, deny, or otherwise affect in any way any rights or obligations (including but not limited to those involving contracts, debts, or property interests of any kind) under the laws of the United States heretofore or hereafter acquired by or with respect to Taiwan.
(B) For all purposes under the laws of the United States, including actions in any court in the United States, recognition of the People’s Republic of China shall not affect in any way the ownership of or other rights or interests in properties, tangible and intangible, and other things of value, owned or held on or prior to December 31, 1978, or thereafter acquired or earned by the governing authorities on Taiwan.
(4) Whenever the application of the laws of the United States depends upon the law that is or was applicable on Taiwan or compliance therewith, the law applied by the people on Taiwan shall be considered the applicable law for that purpose.
(5) Nothing in this chapter, nor the facts of the President’s action in extending diplomatic recognition to the People’s Republic of China, the absence of diplomatic relations between the people on Taiwan and the United States, or the lack of recognition by the United States, and attendant circumstances thereto, shall be construed in any administrative or judicial proceeding as a basis for any United States Government agency, commission, or department to make a finding of fact or determination of law, under the Atomic Energy Act of 1954 [42 U.S.C. 2011 et seq.] and the Nuclear Non-Proliferation Act of 1978 [22 U.S.C. 3201 et seq.], to deny an export license application or to revoke an existing export license for nuclear exports to Taiwan.
(6) For purposes of the Immigration and Nationality Act [8 U.S.C. 1101 et seq.], Taiwan may be treated in the manner specified in the first sentence of section 202(b) of that Act [8 U.S.C. 1152(b)].
(7) The capacity of Taiwan to sue and be sued in courts in the United States, in accordance with the laws of the United States, shall not be abrogated, infringed, modified, denied, or otherwise affected in any way by the absence of diplomatic relations or recognition.
(8) No requirement, whether expressed or implied, under the laws of the United States with respect to maintenance of diplomatic relations or recognition shall be applicable with respect to Taiwan.
(c) Treaties and other international agreements
(d) Membership in international financial institutions and other international organizations
(Pub. L. 96–8, § 4, Apr. 10, 1979, 93 Stat. 15.)
§ 3304. Overseas Private Investment Corporation
(a) Removal of per capita income restriction on Corporation activities with respect to investment projects on Taiwan
(b) Application by Corporation of other criteria
(Pub. L. 96–8, § 5, Apr. 10, 1979, 93 Stat. 16.)
§ 3305. The American Institute in Taiwan
(a) Conduct of programs, transactions, or other relations with respect to Taiwan
Programs, transactions, and other relations conducted or carried out by the President or any agency of the United States Government with respect to Taiwan shall, in the manner and to the extent directed by the President, be conducted and carried out by or through—
(1) The American Institute in Taiwan, a nonprofit corporation incorporated under the laws of the District of Columbia, or
(2) such comparable successor nongovernmental entity as the President may designate,
(hereafter in this chapter referred to as the “Institute”).
(b) Agreements or transactions relative to Taiwan entered into, performed, and enforced
(c) Preemption of laws, rules, regulations, or ordinances of District of Columbia, States, or political subdivisions of States
(Pub. L. 96–8, § 6, Apr. 10, 1979, 93 Stat. 17.)
§ 3306. Services to United States citizens on Taiwan
(a) Authorized services
The Institute may authorize any of its employees on Taiwan—
(1) to administer to or take from any person an oath, affirmation, affidavit, or deposition, and to perform any notarial act which any notary public is required or authorized by law to perform within the United States;
(2) To 1
1 So in original. Probably should not be capitalized.
act as provisional conservator of the personal estates of deceased United States citizens; and(3) to assist and protect the interests of United States persons by performing other acts such as are authorized to be performed outside the United States for consular purposes by such laws of the United States as the President may specify.
(b) Acts by authorized employees
(Pub. L. 96–8, § 7, Apr. 10, 1979, 93 Stat. 17.)
§ 3307. Exemption from taxation
(a) United States, State, or local taxes
(b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar gifts
(Pub. L. 96–8, § 8, Apr. 10, 1979, 93 Stat. 17; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
§ 3308. Activities of United States Government agencies
(a) Sale, loans, or lease of property; administrative and technical support functions and services
(b) Acquisition and acceptance of services
(c) Institute books and records; access; audit
(Pub. L. 96–8, § 9, Apr. 10, 1979, 93 Stat. 18.)
§ 3309. Taiwan instrumentality
(a) Establishment of instrumentality; Presidential determination of necessary authority
(b) Offices and personnel
(c) Privileges and immunities
(Pub. L. 96–8, § 10, Apr. 10, 1979, 93 Stat. 18.)
§ 3310. Employment of United States Government agency personnel
(a) Separation from Government service; reemployment or reinstatement upon termination of Institute employment; benefits
(1) Under such terms and conditions as the President may direct, any agency of the United States Government may separate from Government service for a specified period any officer or employee of that agency who accepts employment with the Institute.
(2) An officer or employee separated by an agency under paragraph (1) of this subsection for employment with the Institute shall be entitled upon termination of such employment to reemployment or reinstatement with such agency (or a successor agency) in an appropriate position with the attendant rights, privileges, and benefits with 1
1 So in original. Probably should be “which”.
the officer or employee would have had or acquired had he or she not been so separated, subject to such time period and other conditions as the President may prescribe.(3) An officer or employee entitled to reemployment or reinstatement rights under paragraph (2) of this subsection shall, while continuously employed by the Institute with no break in continuity of service, continue to participate in any benefit program in which such officer or employee was participating prior to employment by the Institute, including programs for compensation for job-related death, injury, or illness; programs for health and life insurance; programs for annual, sick, and other statutory leave; and programs for retirement under any system established by the laws of the United States; except that employment with the Institute shall be the basis for participation in such programs only to the extent that employee deductions and employer contributions, as required, in payment for such participation for the period of employment with the Institute, are currently deposited in the program’s or system’s fund or depository. Death or retirement of any such officer or employee during approved service with the Institute and prior to reemployment or reinstatement shall be considered a death in or retirement from Government service for purposes of any employee or survivor benefits acquired by reason of service with an agency of the United States Government.
(4) Any officer or employee of an agency of the United States Government who entered into service with the Institute on approved leave of absence without pay prior to April 10, 1979, shall receive the benefits of this section for the period of such service.
(b) Employment of aliens on Taiwan
(c) Institute employees not deemed United States employees
(d) Tax treatment of amounts paid Institute employees
(1) For purposes of sections 911 and 913 2
2 See References in Text note below.
of title 26, amounts paid by the Institute to its employees shall not be treated as earned income. Amounts received by employees of the Institute shall not be included in gross income, and shall be exempt from taxation, to the extent that they are equivalent to amounts received by civilian officers and employees of the Government of the United States as allowances and benefits which are exempt from taxation under section 912 of title 26.(2) Except to the extent required by subsection (a)(3) of this section, service performed in the employ of the Institute shall not constitute employment for purposes of chapter 21 of title 26 and title II of the Social Security Act [42 U.S.C. 401 et seq.].
(Pub. L. 96–8, § 11, Apr. 10, 1979, 93 Stat. 18; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
§ 3310a. Commercial personnel at American Institute of Taiwan
The American Institute of Taiwan shall employ personnel to perform duties similar to those performed by personnel of the United States and Foreign Commercial Service. The number of individuals employed shall be commensurate with the number of United States personnel of the Commercial Service who are permanently assigned to the United States diplomatic mission to South Korea.
(Pub. L. 100–418, title II, § 2201, Aug. 23, 1988, 102 Stat. 1327.)
§ 3311. Reporting requirements
(a) Texts of agreements to be transmitted to Congress; secret agreements to be transmitted to Senate Foreign Relations Committee and House Foreign Affairs Committee
(b) Agreements
For purposes of subsection (a), the term “agreement” includes—
(1) any agreement entered into between the Institute and the governing authorities on Taiwan or the instrumentality established by Taiwan; and
(2) any agreement entered into between the Institute and an agency of the United States Government.
(c) Congressional notification, review, and approval requirements and procedures
(Pub. L. 96–8, § 12, Apr. 10, 1979, 93 Stat. 20; Pub. L. 98–164, title X, § 1011(a)(3), Nov. 22, 1983, 97 Stat. 1061.)
§ 3312. Rules and regulations
The President is authorized to prescribe such rules and regulations as he may deem appropriate to carry out the purposes of this chapter. During the three-year period beginning on January 1, 1979, such rules and regulations shall be transmitted promptly to the Speaker of the House of Representatives and to the Committee on Foreign Relations of the Senate. Such action shall not, however, relieve the Institute of the responsibilities placed upon it by this chapter.
(Pub. L. 96–8, § 13, Apr. 10, 1979, 93 Stat. 20.)
§ 3313. Congressional oversight
(a) Monitoring activities of Senate Foreign Relations Committee, House Foreign Affairs Committee, and other Congressional committees
The Committee on Foreign Affairs of the House of Representatives, the Committee on Foreign Relations of the Senate, and other appropriate committees of the Congress shall monitor—
(1) the implementation of the provisions of this chapter;
(2) the operation and procedures of the Institute;
(3) the legal and technical aspects of the continuing relationship between the United States and Taiwan; and
(4) the implementation of the policies of the United States concerning security and cooperation in East Asia.
(b) Committee reports to their respective Houses
(Pub. L. 96–8, § 14, Apr. 10, 1979, 93 Stat. 20.)
§ 3314. Definitions
For purposes of this chapter—
(1) the term “laws of the United States” includes any statute, rule, regulation, ordinance, order, or judicial rule of decision of the United States or any political subdivision thereof; and
(2) the term “Taiwan” includes, as the context may require, the islands of Taiwan and the Pescadores, the people on those islands, corporations and other entities and associations created or organized under the laws applied on those islands, and the governing authorities on Taiwan recognized by the United States as the Republic of China prior to January 1, 1979, and any successor governing authorities (including political subdivisions, agencies, and instrumentalities thereof).
(Pub. L. 96–8, § 15, Apr. 10, 1979, 93 Stat. 20.)
§ 3315. Authorization of appropriations
In addition to funds otherwise available to carry out the provisions of this chapter, there are authorized to be appropriated to the Secretary of State for the fiscal year 1980 such funds as may be necessary to carry out such provisions. Such funds are authorized to remain available until expended.
(Pub. L. 96–8, § 16, Apr. 10, 1979, 93 Stat. 21.)
§ 3316. Severability
If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the remainder of the chapter and the application of such provision to any other person or circumstance shall not be affected thereby.
(Pub. L. 96–8, § 17, Apr. 10, 1979, 93 Stat. 21.)