All Roll Calls
Yes: 14 • No: 0
Virgin IslandsBill No. 36-006336th Legislature of the Virgin Islands (2025-2026)legislatureWALLET
An Act amending title 33, Virgin Islands Code subtitle 1, chapter 3, sections 41, 42(a), and 43(a) and (c) to clarify that gross receipts taxes must be
Sponsored By: Sponsor information unavailable
Signed by Governor
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 4 benefits, 1 costs, 1 mixed.
More help for veterans’ burial costs
The veterans emergency fund is renamed to include burial expenses. It now helps pay burial costs and related transportation, as allowed by law. The law does not set dollar amounts.
Higher project limits and simpler small builds
The law raises key project cost limits: $52,000 becomes $275,000; $75,000 becomes $500,000; $66,000 becomes $350,000; and $17,000 becomes $90,000. Small subdivisions of five parcels or less are allowed, and some three‑family homes approved under amnesty or infill laws are covered. Maintenance dredging of 50 cubic yards or less is now clearly recognized, easing permits for small jobs. The Commission can update these amounts over time to reflect economic changes.
More businesses owe gross receipts tax
The law expands who must pay the Virgin Islands gross receipts tax. You are “doing business” if you do any profit activity during the year. You have nexus if you live in the VI for business, earn VI‑source receipts, or run steady activity there, directly or through agents. Contractors and vendors who enter the VI for government rebuild or public works have nexus and owe tax on related receipts. The tax is on the person who receives the gross receipts, not the buyer, and applies even if you operated only part of the year. The Bureau of Internal Revenue can issue rules, audit, and assess penalties.
Higher caps for very large projects
The law raises two dollar limits in a prior act: $150,000,000 becomes $250,000,000 and $100,000,000 becomes $200,000,000. These higher thresholds change how very large projects or programs under that act are treated.
Broader use of government funds
Agencies can now use this fund for capital improvements and to hire and keep staff. The law also adds the Attorney General to the list in subsection (d).
More funding for Labor and Guard
The Department of Labor personnel budget rises from $2,814,961 to $3,227,166. Its fringe benefits line rises from $1,303,752 to $1,506,903. The department’s total budget increases from $11,994,697 to $12,610,044. The General Fund total increases from $701,975,196 to $702,590,522. $15,000 is appropriated to the Virgin Islands National Guard for its 50th Anniversary in the fiscal year ending September 30, 2025.
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Sponsors & Cosponsors
Sponsors
There is no primary sponsor on record.
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 6/4/2025
Floor Action
Yes: 14 • No: 0 • Other: 1
Actions Timeline
Enacted
6/13/2025legislatureTo Governor
6/6/2025legislatureFloor
6/4/2025legislatureRules
4/24/2025legislatureIntroduced
3/28/2025legislature
Bill Text
Enacted Act
6/13/2025
Amendment
6/4/2025
Bill Text
3/28/2025
Related Bills
Lease 36-0098 — An act approving the lease agreement between the Government of the Virgin Islands, acting through the Commissioner of the Department of Property and Procurement,
Bill No. 36-0261 — An act establishing a 33-business day amnesty to assist taxpayers and businesses recovering from the aftermath of Hurricanes Irma and Maria and Tropical
Bill No. 36-0198 — An act amending Act No. 9035 by redesignating the funding source for several entities and correcting a typographical error and amending Act No. 9045 by
Bill No. 36-0219 — An act amending title 22 Virgin Islands Code, chapter 31 relating to the Virgin Islands Producer and Adjuster Licensing Act by modifying renewal provisions
Bill No. 36-0199 — An act approving the lease agreement between the Government of the Virgin Islands, acting through the Commissioner of the Department of Property and Procurement,
Lease 36-0204 — An act approving a multi-year lease agreement between the Government of the Virgin Islands, acting through its Commissioner of the Department of Property
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