The digital economy is the main engine driving the growth of the U.S. economy，and the U.S. government has adopted a free market approach to promote and facilitate the development of the digital economy，supporting U.S. digital enterprises to fully utilize their “first mover advantage” to gain market dominance，and some U.S. digital enterprises have become absolute leaders in their respective market sectors. However，while supporting U.S. digital companies to capture foreign markets and reap huge profits，the U.S. opposes any form of unilateral tax measures against U.S. digital companies，including the digital services tax，and has not hesitated to launch a “301 investigation” and impose tariffs to counteract this. The Biden administration has adjusted the previous Trump administration’s negotiating position and strategy on the “Two-Pillar” proposal for international tax reform，made concessions on the new taxing authority（Amount A）rules in Pillar 1，in order to obtain the benefits of the repeal of unilateral tax measures，the scope of Pillar 1 and the global minimum tax in Pillar 2. The U.S. has partially compromised，but has gained more. Local governments are more active in domestic digital tax-related legislation，and Maryland’s digital advertising tax is currently a hot-button issue in domestic digital taxation in the U.S.，and how it progresses has important implications for both the domestic tax system and the fiscal system.