Only the right has signed this so far (Bill Ranking)
H.R. 399 · 119th Congress (2025-2026)
1 member · Left 0 · Center 0 · Right 1 (Bill Ranking)
| Sponsor | Del. Radewagen, Aumua Amata Coleman (R-AS) (Introduced 01/14/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.33 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 1 member signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 01/14/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (01/14/2025)
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.
119 HR 399 IH: To permanently extend the American Samoa economic development tax credit. U.S. House of Representatives 2025-01-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 399IN THE HOUSE OF REPRESENTATIVESJanuary 14, 2025Mrs. Radewagen introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo permanently extend the American Samoa economic development tax credit.1.American Samoa economic development tax credit made permanent(a)In generalSection 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 dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2021.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/14/2025 | Library of Congress | Introduced in House |
| 01/14/2025 | Library of Congress | Introduced in House |
| 01/14/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | To permanently extend the American Samoa economic development tax credit. |
| Official Title as Introduced | To permanently extend the American Samoa economic development tax credit. |
There are no amendments to this bill.
There are no cosponsors of this bill.
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 01/14/2025 Referred To |
No related bill information was received for H.R. 399.
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.