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House Bill 189
115th Congress(2017-2018)
Territorial Tax Parity Act of 2017
Introduced
Introduced
Introduced in House on Jan 3, 2017
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Introduced in House 
Jan 3, 2017
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Introduced in House(Jan 3, 2017)
Jan 3, 2017
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 189 (Introduced-in-House)


115th CONGRESS
1st Session
H. R. 189


To amend the Internal Revenue Code of 1986 to provide for economic recovery in the possessions of the United States.

IN THE HOUSE OF REPRESENTATIVES

January 3, 2017

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 provide for economic recovery in the 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. Short title.

This Act may be cited as the “Territorial Tax Parity Act of 2017”.

SEC. 2. Modification to source rules involving possessions.

(a) Source rules.—Section 937(b)(2) of the Internal Revenue Code of 1986 is amended by striking the period at the end and inserting the following: “to the extent such income is attributable to an office or fixed place of business within the United States (determined under the rules of section 864(c)(5)).”.

(b) Source rules for personal property sales.—Section 865(j)(3) of such Code is amended by adding “932,” after “931,” and before “933.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2017.