119th Congress · HOUSE BILLBILL

H.R. 399To permanently extend the American Samoa economic development tax credit.

To permanently extend the American Samoa economic development tax credit.

Taxation
Introduced Jan 14, 2025
Last action Jan 14, 2025
Pipeline · Bill → Law
Step 1
Introduced
Jan 14, 2025
Step 2
Referred
Jan 14, 2025
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill permanently extends the American Samoa economic development tax credit, effective for tax years beginning after December 31, 2021. Under current law, certain qualified domestic corporations may be entitled to a tax credit for a percentage of qualified American Samoa wages, allocable employee fringe benefits, and depreciation allowances related to qualified American Samoa tangible property. However, under current law, the tax credit is only available for such corporations for tax years beginning on or before December 31, 2021.

Provisions · 1 sectionsIntroduced in House
AmendmentAI
Timeline · 2 actions
Jan 14, 2025
Introduced in House
Jan 14, 2025
Referred to the House Committee on Ways and Means.