An act establishing a 90-day amnesty period for the waiver of penalties for payment of outstanding property taxes, income taxes, and gross receipt taxes
Sponsored By: Sponsor information unavailable
Signed by Governor
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
90-day property tax penalty and interest relief
For 90 days starting on the law’s enactment date, the Lieutenant Governor waives penalties and interest on overdue real property taxes. You must pay the taxes within that 90-day window to get the waiver. The waiver does not cancel the base tax you owe.
90-day amnesty for back income and gross receipts taxes
The Bureau of Internal Revenue sets a one-time 90-day amnesty within 10 days after this law takes effect. It applies to tax years before 2024. If you owe back income tax, penalties are waived when you file all missing returns and pay the full tax within the 90 days. If your business owes gross receipts tax, both penalties and interest are waived when you pay in full within the 90 days. The Bureau posts notices on its website, on social media, and in a territory newspaper. This amnesty does not erase the tax you owe.
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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
No roll call votes available for this bill.
Actions Timeline
Enacted
11/10/2025legislatureTo Governor
10/31/2025legislatureIntroduced
5/8/2025legislatureCommittee
1/30/2025legislature
Bill Text
Enacted Act
11/10/2025
Bill Text
5/8/2025
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