House bill · 119th Congress · Latest step: Introduced
Territorial Tax Parity and Fairness Act
Official title: To amend the Internal Revenue Code of 1986 to provide that certain bona fide residents of the Virgin Islands who are shareholders of corporations organized under the laws of the Virgin Islands are not treated as United States persons for purposes of determining certain inclusions in gross income with respect to such corporations.
Sponsor: Rep. Stacey Plaskett D-VIWhere it went
- IntroducedJan 13, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Jan 13, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 368.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. PLASKETT, as printed in the Congressional Record (Vol. 171, No. 6, January 13, 2025, Page H112):Article I, Section 8 of the Constitution.Source: Congress.gov, Congressional Record January 13, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 41 characters
- Congress.gov bill record
- H.R. 368, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/368
- Record last updated by Congress.gov
- July 23, 2026
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
e185b432224d5c7f4ec53128b8469b71e5af4f420eac2bc4379dfe4f8f2472f7
PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.
Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of July 23, 2026). Not every bill gets one.
From the Congress.gov bill record for H.R. 368, last updated July 23, 2026. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
No cosponsors.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Stacey Plaskett.
- H.R. 1737 (119th) To direct the Secretary of Commerce to submit to Congress a report containing an assessment of the value, cost, and feasibility of a…
- H.R. 8121 (119th) To designate the Christiansted Bandstand at the Christiansted National Historic Site, St. Croix, Virgin Islands, as the "Peter G.…
- H.R. 5209 (119th) HOPE for Haitian Prosperity Act of 2025
- H.Res. 360 (119th) Expressing support for the designation of the last Tuesday of April each year as "APOL1-Mediated Kidney Disease (AMKD) Awareness Day".
- H.R. 5409 (119th) Territory Health Revitalization Act
- H.R. 6494 (119th) Territories Health Equity Act of 2025
Sponsor’s state and district
Data as of Sep 25, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.