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R44651 – Tax Policy and U.S. Territories: Overview and Issues for Congress – 10/7/2016

Author: Sean Lowry, Analyst in Public Finance
Pages: 28

This report summarizes U.S. tax policy related to the territories, including a general discussion of how federal taxes apply to territorial residents and how federal law affects the different territorial tax systems in similar or different ways. This report is not intended to be a comprehensive guide to federal or territorial tax policy or tax law. Bills: H.R. 5278, H.R. 3838, H.R. 3448