[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3790 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 3790

  To amend the Internal Revenue Code of 1986 to repeal the automatic 
treatment of amounts paid for services performed in Federal employment 
                    by residents of American Samoa.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 26, 2002

 Mr. Faleomavaega introduced the following bill; which was referred to 
                    the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to repeal the automatic 
treatment of amounts paid for services performed in Federal employment 
                    by residents of American Samoa.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TREATMENT OF AMOUNTS PAID TO FEDERAL EMPLOYEES WHO ARE 
              RESIDENTS OF AMERICAN SAMOA.

    (a) In General.--Paragraph (1) of section 931(d) of the Internal 
Revenue Code of 1986 (relating to special rules) is amended by adding 
at the end the following new sentence: ``The preceding sentence shall 
not apply with respect to American Samoa.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 2001.
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