H.R. 982 · 108th Congress · 2003–2004
To clarify the tax treatment of bonds and other obligations issued by the Government of American Samoa.
H.R. 982 in the 108th Congress (2003–2004) became law — introduced on Feb 27, 2003, sponsored by Eni F. H. Faleomavaega.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Became law
- Introduced
- Feb 27, 2003
- Co-sponsors
- 0
- Policy area
- Taxation
- Public law
- Public Law 108-326
What it does
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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Where it stands
- IntroducedFeb 27, 2003
- Passed the HouseNov 4, 2003
- Passed the SenateSep 29, 2004
- Sent to the PresidentOct 5, 2004
- Became lawOct 16, 2004
Latest action: Became Public Law No: 108-326. (Oct 16, 2004)
More bills from Eni F. H. Faleomavaega in the 108th Congress
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
- S. 19: Veterans and Military Personnel Fairness Act of 2003
Committees
- Finance Committee
- Natural Resources Committee
- Judiciary Committee
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 982 (108th Congress): To clarify the tax treatment of bonds and…,” https://www.capitolreceipts.com/bill/108-hr-982/to-clarify-the-tax-treatment-of-bonds-and-other (accessed 2026-10-17).