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.

This resolution expresses the House's strong opposition to digital services taxes, special taxes that several countries, including France, Italy, Spain, and the United Kingdom, have placed on revenue that large U.S. technology and internet companies earn from users in those countries. It states that these taxes unfairly single out American companies, since they are based on total revenue rather than profit and often apply retroactively, unlike normal international tax rules. The resolution supports the U.S. Trade Representative's past investigations into these taxes and calls on foreign governments to repeal or abandon them. It also urges federal agencies to keep using trade tools, such as Section 301 investigations, tariffs, or import restrictions, to pressure other countries to stop taxing U.S. digital companies this way. The resolution does not change U.S. law; it is a formal statement of the House's position on international tax policy.