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22 U.S.C. § 3307

Exemption from taxation

United States · Title 22 — FOREIGN RELATIONS AND INTERCOURSE · Status: effective

Taxation
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22 U.S.C. § 3307, Exemption from taxation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/457256
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Full text

The Institute, its property, and its income are exempt from all taxation now or hereafter imposed by the United States (except to the extent that section 3310(a)(3) of this title requires the imposition of taxes imposed under chapter 21 of title 26, relating to the Federal Insurance Contributions Act) or by any State or local taxing authority of the United States. For purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title 26.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 96-8(H.R. 2479)1979-04-10
    Taiwan Relations Act
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally