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.

Enumerated powers · passes

Congress has explicit authority to regulate foreign commerce under Article I, Section 8, Clause 3, and to enact laws necessary and proper to execute its foreign commerce powers under Article I, Section 8, Clause 18. The resolution addresses foreign digital services taxes that discriminate against U.S. companies, which directly implicates foreign commerce and international trade. The resolution is a non-binding expression of congressional sentiment and a directive to executive agencies to use existing statutory tools, such as Section 301 of the Trade Act of 1974, which are grounded in Congress's foreign commerce power. It does not exceed enumerated powers.

Bill of Rights · passes

The resolution does not infringe on any of the first ten amendments. It does not restrict speech, religion, assembly, press, petition, arms, quartering, search and seizure, self-incrimination, due process, takings, fair trial, jury, cruel and unusual punishment, unenumerated rights, or reserved powers. It is a statement of policy and a directive to use existing trade remedies, which do not implicate individual rights protected by the Bill of Rights.

Individual liberty · passes

The resolution does not restrict what individuals can do with their person, property, speech, labor, or belief. It addresses foreign government taxation of U.S. companies, which is a matter of international trade policy, not individual conduct. The resolution imposes no new obligations on individuals and does not require any individual to act or refrain from acting. Therefore, it does not infringe on individual sovereignty.

Decentralization · passes

The resolution concerns foreign trade policy, which is inherently a federal matter. The Constitution grants the federal government exclusive authority over foreign commerce (Article I, Section 8, Clause 3), and the Tenth Amendment reserves to the states only those powers not delegated to the federal government. Foreign trade cannot be handled by individuals, local communities, or states because it involves international relations and treaty obligations. The resolution does not consolidate decision-making upward beyond the minimum necessary; it merely expresses congressional opinion and directs executive agencies to use existing federal tools. Therefore, it passes all four questions.

Due process and takings · passes

The resolution does not bypass due process or take property without just compensation. It is a non-binding resolution that does not enact any law or regulation. It does not affect any individual's procedural or substantive due process rights, nor does it involve any taking of private property. The resolution merely supports the use of existing trade remedies, which are subject to statutory and international legal processes.