3.0.0 4262 2022-11-01T13:50:05Z 2022-11-01T13:50:05Z House HR 2019-09-10 116 [Congressional Record Volume 165, Number 144 (Tuesday, September 10, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SAN NICOLAS:H.R. 4262.Congress has the power to enact this legislation pursuantto the following:Article IV, Section 3, Clause 2 of the Constitution,Congress's authority to make all rules and regulationsrespecting the Territories and possessions[Page H7597]]]> hsii00 Natural Resources Committee House Standing Referred to 2019-09-10T14:01:10Z 2019-09-10 Referred to the House Committee on Natural Resources. IntroReferral H11100 2 House floor actions hsii00 Natural Resources Committee 2019-09-10 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-09-10 Introduced in House IntroReferral 1000 9 Library of Congress S001204 Del. San Nicolas, Michael F. Q. [D-GU-At Large] Michael San Nicolas D GU F. Q. N Taxation Employment taxes Government trust funds Guam Income tax credits Oceania State and local taxation Tax administration and collection, taxpayers U.S. territories and protectorates Taxation 00 2019-09-10 Introduced in House 2019-10-10T14:12:10Z Tax Refund Responsibility Act

This bill requires the governor of Guam to ensure that (1) each refund claim relating to the Guam income tax is processed within 90 days after it is filed, (2) valid refunds are issued within 90 days after the refund form is filed, and (3) a sufficient percentage of taxes collected by the government of  Guam is deposited into the Guam Income Tax Refund Efficient Payment Trust Fund to cover the cost of refunds.

]]> Tax Refund Responsibility Act Display Title Tax Refund Responsibility Act Official Title as Introduced To ensure that refunds of overpayments of the Guam Territorial Income Tax are issued in a timely manner, and for other purposes. Introduced in House IH Short Title(s) as Introduced Tax Refund Responsibility Act Introduced in House IH Introduced in House 2019-09-10T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr4262ih/xml/BILLS-116hr4262ih.xml 2019-09-10 Referred to the House Committee on Natural Resources. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.