Introduced:
Jan 13, 2025
Policy Area:
Taxation
Congress.gov:
Bill Statistics
3
Actions
0
Cosponsors
0
Summaries
7
Subjects
1
Text Versions
Yes
Full Text
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Latest Action
Jan 13, 2025
Referred to the House Committee on Ways and Means.
Actions (3)
Referred to the House Committee on Ways and Means.
Type: IntroReferral
| Source: House floor actions
| Code: H11100
Jan 13, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: Intro-H
Jan 13, 2025
Introduced in House
Type: IntroReferral
| Source: Library of Congress
| Code: 1000
Jan 13, 2025
Subjects (7)
Caribbean area
Energy prices
Oil and gas
Sales and excise taxes
Taxation
(Policy Area)
U.S. territories and protectorates
Virgin Islands
Full Bill Text
Length: 1,340 characters
Version: Introduced in House
Version Date: Jan 13, 2025
Last Updated: Nov 14, 2025 6:25 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 367 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 367
To amend the Internal Revenue Code of 1986 to modify the source rules
for personal property sales in possessions of the United States.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 13, 2025
Ms. Plaskett 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 modify the source rules
for personal property sales in possessions of the United States.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
[From the U.S. Government Publishing Office]
[H.R. 367 Introduced in House
(IH) ]
<DOC>
119th CONGRESS
1st Session
H. R. 367
To amend the Internal Revenue Code of 1986 to modify the source rules
for personal property sales in possessions of the United States.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 13, 2025
Ms. Plaskett 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 modify the source rules
for personal property sales in possessions of the United States.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.
This Act may be cited as the ``Territorial Tax Parity and
Clarification Act''.
SEC. 2.
POSSESSIONS.
(a) In General.--
(a) In General.--
Section 865
(j)
(3) of the Internal Revenue Code of
1986 is amended by inserting ``, 932,'' after ``931''.
(j)
(3) of the Internal Revenue Code of
1986 is amended by inserting ``, 932,'' after ``931''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2023.
<all>