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HR 1426 117th Congress House Taxation American Samoa Guam Income tax exclusion Northern Mariana Islands Puerto Rico Taxation of foreign income U.S. territories and protectorates Virgin Islands

Territorial Economic Recovery Act

Introduced: February 26, 2021 Introduced by: Plaskett, Stacey E. Democratic · Virgin Islands See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 2021
Referred to the House Committee on Ways and Means.
Feb 26, 2021
Introduced in House
 Plain-English summary Congressional Research Service

Territorial Economic Recovery Act

This bill restores the favorable tax treatment of investment in U.S. territories and possessions. It treats such investment as domestic rather than foreign investment and requires investors to have an active trade or business in a U.S. territory or possession with a certain percentage of income derived from such territory or possession.

What's happening now February 26, 2021

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1