H.R. 399
Referred to CommitteeTo permanently extend the American Samoa economic development tax credit.
Latest Action
Referred to the House Committee on Ways and Means.
1/14/2025 • House
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.
Introduced in House • 1/14/2025
Topics & Subjects
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Related Federal Spending
Sponsor & Cosponsors (1)
Sponsor
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Bill Journey
Originated in the House
Introduced
January 14, 2025
Referred to the House Committee on Ways and Means.
Committee Review
Floor Debate
Passed Chamber
Other Chamber
President
Enacted into Law
Text Versions (1)
Details
Sources and method
· Congress.gov, CRS, USAspending, FEC, LDA · Record updated Sep 19, 2026
- Congress.govLibrary of CongressStatus, actions, sponsors, cosponsors, committees and textRecord updated Sep 19, 2026 · Loaded Nov 1, 2026, 7:43 PM ET
- CRS bill summaryCongressional Research Service, via Congress.govOfficial summarySummary of the “Introduced in House” version, Jan 14, 2025 · Loaded Nov 1, 2026, 7:43 PM ET
- USAspending.govU.S. Department of the TreasuryRelated Federal Spending section
- FEC filingsFederal Election CommissionFunding & Lobbying section
- Lobbying disclosures (LDA)Secretary of the Senate and Clerk of the HouseFunding & Lobbying section
All sources: Public domain (17 U.S.C. § 105) · Method: Data sources → · Campaign finance →
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