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 of Representatives' opposition to foreign countries imposing digital services taxes that discriminate against U.S. companies. It highlights that these taxes unfairly target gross revenues rather than actual profits and penalize businesses that do not have a physical presence in the taxing country. The bill calls on other nations to repeal such measures and engage in fair trade negotiations based on international tax principles. Additionally, it supports the use of trade tools like Section 301 investigations to protect American businesses from these discriminatory practices.