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
Personalized for You
How does this bill affect your finances?
Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
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.
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
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