H.R. 399

Summary

H.R. 399, to permanently extend the American Samoa economic development tax credit, was introduced in the House on Jan 14, 2025 by Rep. Amata Radewagen (R). It was referred to Ways And Means, and last saw action on Jan 14, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 399 has no co-sponsors and has not gone to a roll call.

119 HR 399 IH: To permanently extend the American Samoa economic development tax credit.
 U.S. House of Representatives
 2025-01-14
 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.
 I  119th CONGRESS  1st Session  H. R. 399  IN THE HOUSE OF REPRESENTATIVES   January 14, 2025   Mrs. Radewagen  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To permanently extend the American Samoa economic development tax credit.
1.
American Samoa economic development tax credit made permanent
(a)
In general
Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 ( 26 U.S.C. 30A  note) is amended—
(1)
in paragraph (1)—
(A)
by striking  first 16 , and
(B)
by striking  and before January 1, 2022 , and
(2)
in paragraph (2)—
(A)
by striking  first 10 , and
(B)
by striking  and before January 1, 2022 .
(b)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2021.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Sponsors

Rep. Amata Radewagen (R) sponsors H.R. 399 alone.

Amata Radewagen

Rep. · R–AS · Sponsor

Show 1 of 1 row

PreviousNext

Committees

H.R. 399 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Jan 14, 2025 · 1,160 Bills

Actions

H.R. 399 has taken 2 actions since Jan 14, 2025.

Votes

H.R. 399 has not gone to a roll call.

Titles

H.R. 399 goes by 2 titles.

• To permanently extend the American Samoa economic development tax credit. — Display Title
• To permanently extend the American Samoa economic development tax credit. — Official Title as Introduced

Classification

The Congressional Research Service files H.R. 399 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 399’s is Taxation.

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 399, as entered in the Congressional Record.

[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]

Source: congress.gov · legiscan.com