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To permanently extend the American Samoa economic development tax credit.
H.R. 399119th Congress

To permanently extend the American Samoa economic development tax credit.

Introduced in the HouseDel. Aumua Radewagen (R-AS)8 sections · 1 min read
Version: ih · Apr 20, 2026

(a) In general

Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 (26 U.S.C. 30A note) is amended—

(1) in paragraph (1)—

(A) by striking first 16, and

(B) by striking and before January 1, 2022, and

(2) in paragraph (2)—

(A) by striking first 10, and

(B) by striking and before January 1, 2022.

(b) Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2021.

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