A resolution expressing the sense of the Senate on the importance of strengthening investment relations between the United States and Brazil.

Expresses the sense of the Senate that: (1) the U.S. government and the government of Brazil should continue to develop their relationship, and (2) during the President's March 2011 visit to Brazil he should propose to his Brazilian counterpart that the United States and Brazil begin negotiations for a bilateral tax treaty that is consistent with U.S. tax treaty practices and reflects internationally recognized tax policy principles.