This bill provides special tax rules for certain residents of Taiwan, reducing their tax rates on income earned from U.S. sources.
Separation of Powers Restoration Act of 2025 or SOPRAThis bill modifies the scope of judicial review of agency actions to authorize courts reviewing agency actions to decide de novo (i. e., without giving deference to the agency's interpretation) all relevant questions of law, including the interpretation of (1) constitutional and statutory provisions, (2) rules made by agencies, (3) interpretative rules, (4) general statements of policy, and (5) all other agency guidance documents. No law may exempt a civil action from the standard of review required by this bill except by specific reference to such provision.
