Territorial Tax Parity Act of 2019

Referred to the House Committee on Ways and Means.

Congressional Research Service

Official summary

Version 00 · Introduced in House · Jan 9, 2019

Territorial Tax Parity Act of 2019

This bill modifies the income source rules that apply with respect to the taxation of income from U.S. possessions (Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands).

Under current law, income is not possession source income if it is treated as (1) income from sources within the United States, or (2) as effectively connected with the conduct of a trade or business within the United States. The bill amends this rule to specify that it applies only to the extent that the income is attributable to an office or fixed place of business within the United States.

The bill also modifies the income source rules that apply to certain personal property sales in the Virgin Islands.

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People & committees

Who introduced it

Del. Plaskett, Stacey E. [D-VI-At Large] · D–VI

Committees

Ways and Means Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

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Jan 9, 2019
Referred to the House Committee on Ways and Means.
Jan 9, 2019
Introduced in House
Jan 9, 2019
Introduced in House

Primary sources

Bill text & related measures

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Introduced in House · Jan 9, 2019 Formatted Text PDF Formatted XML

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Source last updated: Jan 3, 2025. Consult Congress.gov for the current record.

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Objective

Analyze H.R.411 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

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Discuss H.R.411, 116th Congress: Territorial Tax Parity Act of 2019

Official record: https://www.congress.gov/bill/116th-congress/house-bill/411

Text version to examine: Introduced in House · 2019-01-09.

Official full text: https://www.congress.gov/116/bills/hr411/BILLS-116hr411ih.htm

Imported record last updated by the source: 2025-01-03T01:23:14Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze H.R.411 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.

Fairness and public impact

Progressive lens

Examine H.R.411 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Discuss H.R.411, 116th Congress: Territorial Tax Parity Act of 2019

Official record: https://www.congress.gov/bill/116th-congress/house-bill/411

Text version to examine: Introduced in House · 2019-01-09.

Official full text: https://www.congress.gov/116/bills/hr411/BILLS-116hr411ih.htm

Imported record last updated by the source: 2025-01-03T01:23:14Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.411 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

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Examine H.R.411 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Discuss H.R.411, 116th Congress: Territorial Tax Parity Act of 2019

Official record: https://www.congress.gov/bill/116th-congress/house-bill/411

Text version to examine: Introduced in House · 2019-01-09.

Official full text: https://www.congress.gov/116/bills/hr411/BILLS-116hr411ih.htm

Imported record last updated by the source: 2025-01-03T01:23:14Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.411 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

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Liberty lens

Examine H.R.411 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss H.R.411, 116th Congress: Territorial Tax Parity Act of 2019

Official record: https://www.congress.gov/bill/116th-congress/house-bill/411

Text version to examine: Introduced in House · 2019-01-09.

Official full text: https://www.congress.gov/116/bills/hr411/BILLS-116hr411ih.htm

Imported record last updated by the source: 2025-01-03T01:23:14Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine H.R.411 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.