3.0.0 399 2026-07-18T00:04:32Z 2026-07-18T00:04:32Z House H HR 2025-01-14 119 https://www.congress.gov/bill/119th-congress/house-bill/399 [Congressional Record Volume 171, Number 7 (Tuesday, January 14, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. RADEWAGEN:H.R. 399.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8 of the United States Constitution.[Page H149]]]> hswm00 Ways and Means Committee House Standing Referred To 2025-01-14T15:01:15Z 2025-01-14 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2025-01-14 Introduced in House IntroReferral Intro-H 9 Library of Congress 2025-01-14 Introduced in House IntroReferral 1000 9 Library of Congress R000600 Del. Radewagen, Aumua Amata Coleman [R-AS-At Large] Aumua Amata Radewagen R AS Coleman N Taxation Taxation 2025-02-20T14:58:02Z 00 2025-01-14 Introduced in House 2026-03-13T14:08:49Z 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.

]]> To permanently extend the American Samoa economic development tax credit. Display Title 45 To permanently extend the American Samoa economic development tax credit. 2026-07-18T00:04:32Z Official Title as Introduced 6 To permanently extend the American Samoa economic development tax credit. 2026-07-18T00:04:31Z Introduced in House IH Introduced in House 2025-01-14T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-119hr399ih/xml/BILLS-119hr399ih.xml 2025-01-14 Referred to the House Committee on Ways and Means. 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.