Virgin IslandsBill No. 36-026136th Legislature of the Virgin Islands (2025-2026)legislatureWALLET

An act establishing a 33-business day amnesty to assist taxpayers and businesses recovering from the aftermath of Hurricanes Irma and Maria and Tropical

Sponsored By: Sponsor information unavailable

Signed by Governor

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

15-day amnesty for unpaid property taxes

The Lieutenant Governor starts a 15-business-day real property tax amnesty on the law’s enactment date. If you pay your full real property tax during this window, all penalties and interest are waived. This applies to owners with unpaid real property taxes in the Virgin Islands.

15-day amnesty for back income and gross receipts taxes

The Virgin Islands Bureau of Internal Revenue runs a 15-business-day amnesty. Within 10 days after the law takes effect, the Director sets the dates. It waives all penalties and interest on income and gross receipts (business) taxes that were due before 2024. To qualify, you must file required returns and pay the full tax during the amnesty window. The Bureau posts details online, on social media, and in a newspaper.

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

  1. Enacted

    3/26/2026legislature
  2. To Governor

    3/20/2026legislature
  3. Floor

    3/18/2026legislature
  4. Floor

    3/18/2026legislature
  5. Introduced

    2/26/2026legislature

Bill Text

  • Enacted Act

    3/26/2026

  • Amendment

    3/18/2026

  • Bill Text

    2/26/2026

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