# 119-hr-858: REVIVE VI Act

119-hr-858, REVIVE VI Act, is a 119th Congress bill sponsored by Rep. Estes, Ron [R-KS-4] (R-KS); status introduced; PRIA reads it as touching household money (as of 2026-07-02).

- Canonical: https://policyrisk.com/legislation/119-hr-858
- As of: 2026-07-02
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-858
- Congress: 119
- Title: REVIVE VI Act
- Status: introduced
- Introduced: 2025-01-31
- Sponsor: Rep. Estes, Ron [R-KS-4] (R-KS)
- Cosponsors: 8
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-02

## Summary

**This bill would _exclude certain pay for services performed in the U.S. Virgin Islands from the U.S. GILTI rules_.** It creates a new category called qualified Virgin Islands services income and treats that income specially when computing global intangible low‑taxed income for eligible U.S. shareholders.

## Cosponsors (8)

- Del. Plaskett, Stacey E. [D-VI-At Large] (D-VI), 2025-01-31T00:00:00.000Z
- Rep. Hern, Kevin [R-OK-1] (R-OK), 2025-01-31T00:00:00.000Z
- Rep. Sewell, Terri A. [D-AL-7] (D-AL), 2025-01-31T00:00:00.000Z
- Rep. Feenstra, Randy [R-IA-4] (R-IA), 2025-01-31T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-01-31T00:00:00.000Z
- Rep. Miller, Carol D. [R-WV-1] (R-WV), 2025-02-14T00:00:00.000Z
- Rep. Miller, Max L. [R-OH-7] (R-OH), 2025-03-18T00:00:00.000Z
- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2025-03-24T00:00:00.000Z

## Provisions PRIA read

- Tax change for U.S. owners of Virgin Islands firms: mixed, low. This bill would change how some service income from the Virgin Islands is counted for the U.S. tax on foreign earnings. If a Virgin Islands corporation earns pay for services done from within the Islands and tied to a real business there, that income could be left out when figuring GILTI for some U…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United…
- 119-hr-2725: Affordable Housing Credit Improvement Act of 2025
- 119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025
- 119-hr-516: To amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.
- 119-hr-1502: North Platte Canteen Congressional Gold Medal Act

## Sources
- [119-hr-858 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/858)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-33: To amend the Internal Revenue Code of 1986 to provide special rules for the tax…](https://policyrisk.com/legislation/119-hr-33)
- [119-hr-2725: Affordable Housing Credit Improvement Act of 2025](https://policyrisk.com/legislation/119-hr-2725)
- [119-hr-3514: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-hr-3514)
- [119-hr-516: To amend the Internal Revenue Code of 1986 to modify the railroad track mainten…](https://policyrisk.com/legislation/119-hr-516)
- [119-hr-1502: North Platte Canteen Congressional Gold Medal Act](https://policyrisk.com/legislation/119-hr-1502)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-858 (as of 2026-07-02).