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United States · Law · HR

H.R. 982 (108th)

To clarify the tax treatment of bonds and other obligations issued by the Government of American Samoa.

enactedUnited States· United States Congress· EN

Introduced

27 February 2003

Last action

Status

Became Public Law No: 108-326.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to provide that the interest on any bonds issued by or on behalf of the Government of American Samoa shall be exempt from income taxation by the Government of American Samoa and the governments of any of the several States, the District of Columbia, any territory or possession of the United States, and any subdivision thereof.

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Documents

21 official files

Enrolled Bill (text)

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