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HR 411 116th Congress House

Territorial Tax Parity Act of 2019

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

Introduced: January 9, 2019 Introduced by: Plaskett, Stacey E. Democratic · Virgin Islands See on congress.gov
Taxation American SamoaCaribbean areaGuamNorthern Mariana Islands
More subjectsShow fewer subjects
Puerto RicoTax administration and collection, taxpayersTaxation of foreign incomeU.S. territories and protectoratesVirgin Islands
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 9, 2019
Referred to the House Committee on Ways and Means.
Jan 9, 2019
Introduced in House
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 Latest action January 9, 2019

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Territorial Tax Parity Act of 2019

This bill modifies the income source rules that apply with respect to the taxation of income from U.S. possessions (Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands).

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

The bill also modifies the income source rules that apply to certain personal property sales in the Virgin Islands.

 Related & companion bills 2
  • HR 412 Related bill Territorial Tax Equity and Economic Growth Act of 2019
  • HR 1428 Reintroduced Bill Territorial Tax Parity Act of 2021
 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. 411: Territorial Tax Parity Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-411/
MLA
"H.R. 411: Territorial Tax Parity Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-411/.
Bluebook (legal)
H.R. 411, 116th Cong. (2026), https://openamerica.io/bill/116-HR-411/.
Markdown link
[H.R. 411: Territorial Tax Parity Act of 2019](https://openamerica.io/bill/116-HR-411/)
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