H.R. 399 · 119th Congress · 2025–2026
To permanently extend the American Samoa economic development tax credit.
H.R. 399 in the 119th Congress (2025–2026) was introduced on Jan 14, 2025, sponsored by Aumua Amata Coleman Radewagen.
During the 119th Congress (2025–2026), Joe Biden was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jan 14, 2025
- Co-sponsors
- 0
- Policy area
- Taxation
What it does
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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Where it stands
- IntroducedJan 14, 2025
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Jan 14, 2025)
More bills from Aumua Amata Coleman Radewagen in the 119th Congress
- H.R. 449: To amend the Immigration and Nationality Act to waive certain naturalization requirements for…
- H.R. 531: South Pacific Tuna Treaty Act of 2025
- H.R. 5976: To protect collective self-determination and individual rights under Federal statutes conferring…
- H.R. 6158: American Samoa Statutory Nationality and Citizenship Act
- H.R. 8904: To amend the Magnuson-Stevens Fishery Conservation and Management Act to provide for the…
Other Taxation bills in the 119th Congress
- H.J.Res. 25: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the…
- H.R. 517: Filing Relief for Natural Disasters Act
- H.R. 998: Internal Revenue Service Math and Taxpayer Help Act
- H.R. 1491: Disaster Related Extension of Deadlines Act
- H.R. 5366: Federal Disaster Tax Relief Act of 2025
- S.J.Res. 3: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United…
- H.R. 33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain…
- S. 213: Main Street Tax Certainty Act
- H.R. 247: Health Care Affordability Act of 2025
- H.R. 335: Repeal the NFA Act
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “H.R. 399 (119th Congress): To permanently extend the American Samoa…,” https://www.capitolreceipts.com/bill/119-hr-399/to-permanently-extend-the-american-samoa-economic-development-tax (accessed 2026-10-17).