# 119-hr-399: To permanently extend the American Samoa economic development tax credit.

119-hr-399, To permanently extend the American Samoa economic development tax credit., is a 119th Congress bill sponsored by Del. Radewagen, Aumua Amata Coleman [R-AS-At Large] (R-AS); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-399
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-399
- Congress: 119
- Title: To permanently extend the American Samoa economic development tax credit.
- Status: introduced
- Introduced: 2025-01-14
- Sponsor: Del. Radewagen, Aumua Amata Coleman [R-AS-At Large] (R-AS)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

This bill would make the **American Samoa economic development tax credit** permanent by removing the numeric caps and sunset triggers in Section 119(d) of the Tax Relief and Health Care Act of 2006. The amendments would apply to taxable years beginning after 2021.

## Provisions PRIA read

- Permanent American Samoa tax credit: benefit, high. This bill would make the American Samoa economic development tax credit permanent. It would remove numeric caps in current law (the phrases 'first 16' and 'first 10') and delete the 'before January 1, 2022' sunset. The change would apply to taxable years beginning after December 31, 2021. Businesse…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-562: BLUE Pacific Act
- 119-hr-8615: FLEETS Now Act
- 119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025
- 119-hr-5168: Puerto Rico Nutrition Assistance Fairness Act
- 119-hr-2961: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorization Act of 2025

## Sources
- [119-hr-399 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/399)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-562: BLUE Pacific Act](https://policyrisk.com/legislation/119-hr-562)
- [119-hr-8615: FLEETS Now Act](https://policyrisk.com/legislation/119-hr-8615)
- [119-hr-1144: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-1144)
- [119-hr-5168: Puerto Rico Nutrition Assistance Fairness Act](https://policyrisk.com/legislation/119-hr-5168)
- [119-hr-2961: Frederick Douglass Trafficking Victims Prevention and Protection Reauthorizatio…](https://policyrisk.com/legislation/119-hr-2961)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-399 (as of 2026-09-21).