WHAT THE LAW DOINCongress, in plain words

The law › Title 48, Territories and Insular Possessions › Chapter 8A

48 U.S.C. 1421h: Duties, taxes, and fees; proceeds collected to constitute fund for benefit of Guam; prerequisites, amount, etc., remitted prior to commencement of next fiscal year

Created in 1960 by Public Law 86-778. Changed by 3 later laws. No bill we track in this Congress changes it.

2 other sections of the Code cite this one, including 26 U.S.C. 7653, 48 U.S.C. 1423a.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1986

    • Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954".

    1984

    • Pub. L. 98–454 inserted "(including, but not limited to, compensation paid to members of the Armed Forces and pensions paid to retired civilians and military employees of the United States, or their survivors, who are residents of, or who are domiciled in, Guam)" after "inhabitants of Guam" in firs…

    1978

    • Pub. L. 95–348 inserted provisions relating to authorization, amount, computation, etc., of remittance, prior to commencement of any fiscal year, of duties, taxes, and fees to be collected in or derived from Guam under this section during that next fiscal year.

    1960

    • Pub. L. 86–778 inserted clause providing that nothing in this chapter shall be construed to apply to any tax imposed by chapter 2 or 21 of title 26.

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.