A resolution expressing the sense of the Senate on the importance of strengthening bilateral relations in general, and investment relations specifically, between the United States and Brazil.

Expresses the sense of the Senate that: (1) the U.S. and Brazilian governments should continue to develop their partnership; and (2) the Secretary of the Treasury should pursue negotiations with Brazilian officials for a bilateral tax treaty that is consistent with existing U.S. tax treaty practices and reflects internationally recognized tax policy principles.