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
Enacted
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
Hubert L. Frederick
legislature
Kenneth L. Gittens
legislature
Novelle E. Francis, Jr.
legislature
Ray Fonseca
legislature
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
Bill No. 36-0393, An act amending Act No. 9035 to reprogram funds within the 2026 fiscal year budget for Virgin Islands Department of Health to provide a $2,500,000 appropriation
Lease 36-0293, An act approving the lease agreement between the Government of the Virgin Islands and The St. Thomas Cricket Association Inc. for Parcel No-2 of Tract
Bill No. 36-0192, An act amending title 34 Virgin Islands Code, chapter 15 to enact the Senior Financial Protection and Promissory Note Abuse Prevention Act of 2025
Bill No. 36-0290, An act granting a zoning use variance for Plot No. 104 Estate Concordia, Westend Quarter, St. Croix from the R-2 (Residential Low Density–One and Two Family)
Bill No. 36-0339, 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. 36-0392, An act amending title 33 Virgin Islands Code, chapter 111 creating the Virgin Islands Contractor Bonds Cost Revolving Loan Fund