{"bill":{"id":"119-hr-399","congress":119,"type":"HR","number":399,"title":"To permanently extend the American Samoa economic development tax credit.","originChamber":"House","introducedDate":"2025-01-14","sponsors":[{"bioguideId":"R000600","fullName":"Del. Radewagen, Aumua Amata Coleman [R-AS]","party":"R","state":"AS","district":null}],"cosponsorsCount":0,"latestAction":{"actionDate":"2025-01-14","text":"Referred to the House Committee on Ways and Means."},"policyArea":"Taxation","subjects":[],"actions":[{"date":"2025-01-14","text":"Referred to the House Committee on Ways and Means.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2025-01-14","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2025-01-14","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"summary":"<p>This bill permanently extends the American Samoa economic development tax credit, effective for tax years beginning after December 31, 2021.</p><p>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&nbsp;on or before December 31, 2021.</p>","updateDate":"2026-03-13T14:10:57Z"},"markets":[],"stateBills":[],"meta":{"sources":["congress.gov"],"latencyMs":286,"ts":"2026-04-15T20:35:55.365Z"},"nextActions":{"inspect":[],"related":[{"description":"Search related legislation","method":"GET","url":"/api/public/query-gov?q=To%20permanently%20extend%20the%20American%20Samoa%20economic%20developmen"}]}}