# 119-hr-367: Territorial Tax Parity and Clarification Act

119-hr-367, Territorial Tax Parity and Clarification Act, is a 119th Congress bill sponsored by Del. Plaskett, Stacey E. [D-VI-At Large] (D-VI); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-367
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-367
- Congress: 119
- Title: Territorial Tax Parity and Clarification Act
- Status: introduced
- Introduced: 2025-01-13
- Sponsor: Del. Plaskett, Stacey E. [D-VI-At Large] (D-VI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Clarifies which U.S. possessions count for sourcing sales of personal property.** The bill would amend Internal Revenue Code section 865(j)(3) by inserting ", 932," after "931", adding item 932 to the list that determines how sales of personal property in U.S. possessions are sourced. The change is a narrow, textual amendment and would apply to taxable years beginning after December 31, 2023.

## Provisions PRIA read

- New tax sourcing rules for territory sales: mixed, low. This bill would tweak how sales tied to U.S. possessions are sourced for tax. It would add a reference that could change whether the U.S. or a possession taxes income from certain personal property sales. If you run a business or are self‑employed and do these sales, your tax home for that income c…

## Related bills

- 119-hr-6900: American Affordability Act of 2025
- 119-hr-3077: Agriculture Resilience Act of 2025
- 119-hr-7973: Momnibus Act
- 119-hr-4312: SCORE Act
- 119-hr-5862: American Energy Independence and Affordability Act
- 119-hr-5361: George Floyd Justice in Policing Act of 2025

## Sources
- [119-hr-367 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/367)

## Related
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-3077: Agriculture Resilience Act of 2025](https://policyrisk.com/legislation/119-hr-3077)
- [119-hr-7973: Momnibus Act](https://policyrisk.com/legislation/119-hr-7973)
- [119-hr-4312: SCORE Act](https://policyrisk.com/legislation/119-hr-4312)
- [119-hr-5862: American Energy Independence and Affordability Act](https://policyrisk.com/legislation/119-hr-5862)
- [119-hr-5361: George Floyd Justice in Policing Act of 2025](https://policyrisk.com/legislation/119-hr-5361)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-367 (as of 2026-04-21).