United States · Bill · HR
H.R. 399 (119th)
To permanently extend the American Samoa economic development tax credit.
Introduced
14 January 2025
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
18 July 2026
Summary
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
2 official files
Introduced in House
Introduced in House
Introduced in House · EN · 14 January 2025
Introduced in House
summary · EN · 14 January 2025
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/119th-congress/house-bill/399
- Open data entity: https://api.congress.gov/v3/bill/119/hr/399