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HR 189 115th Congress House

Territorial Tax Parity Act of 2017

Official title: To amend the Internal Revenue Code of 1986 to provide for economic recovery in the possessions of the United States.

Introduced: January 3, 2017 Introduced by: Plaskett, Stacey E. Democratic · Virgin Islands See on congress.gov
Taxation American SamoaCaribbean areaGuamNorthern Mariana Islands
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Puerto RicoTax administration and collection, taxpayersTaxation of foreign incomeU.S. territories and protectoratesVirgin Islands
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 2017
Referred to the House Committee on Ways and Means.
Jan 3, 2017
Introduced in House
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 Latest action January 3, 2017

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Territorial Tax Parity Act of 2017

This bill amends the Internal Revenue Code to modify the income source rules involving U.S. possessions, including Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands.

Under current law, income is not considered to be possession source income if it is treated as income: (1) from sources within the United States, or (2) effectively connected with the conduct of a trade or business within the United States. The bill amends this rule to specify that it applies to the extent that the income is attributable to an office or fixed place of business within the United States.

The bill also revises the source rules for personal property sales. The Internal Revenue Service may limit the application in the Virgin Islands of requirements for U.S. citizens and resident aliens to pay a tax to a foreign country to be considered a nonresident of the United States for certain personal property sales.

 Related & companion bills 2
  • HR 190 Related bill Territorial Tax Equity and Economic Growth Act
  • S 1 Related bill An original bill to provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fisc…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 189: Territorial Tax Parity Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-189/
MLA
"H.R. 189: Territorial Tax Parity Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-189/.
Bluebook (legal)
H.R. 189, 115th Cong. (2026), https://openamerica.io/bill/115-HR-189/.
Markdown link
[H.R. 189: Territorial Tax Parity Act of 2017](https://openamerica.io/bill/115-HR-189/)
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