Home > 107th Congressional Public Laws > Pub.L. 107-213 To redesignate certain lands within the Craters of the Moon National Monument, and for other purposes. <> ...

Pub.L. 107-213 To redesignate certain lands within the Craters of the Moon National Monument, and for other purposes. <> ...


Google
 
Web GovRecords.org

<DOC>



[[Page 116 STAT. 1051]]

Public Law 107-212
107th Congress

                                 An Act


 
To provide for the determination of withholding tax rates under the Guam 
           income tax. <<NOTE: Aug. 21, 2002 -  [H.R. 309]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in <<NOTE: Guam Foreign Investment Equity 
Act. 48 USC 1421 note.>> Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Guam Foreign Investment Equity Act''.

SEC. 2. AMENDMENT TO THE ORGANIC ACT OF GUAM.

    (a) In General.--Subsection (d) of section 31 of the Organic Act of 
Guam (48 U.S.C. 1421i) is amended by adding at the end the following new 
paragraph:
    ``(3) In applying as the Guam Territorial income tax the income-tax 
laws in force in Guam pursuant to subsection (a) of this section, the 
rate of tax under sections 871, 881, 884, 1441, 1442, 1443, 1445, and 
1446 of the Internal Revenue Code of 1986 on any item of income from 
sources within Guam shall be the same as the rate which would apply with 
respect to such item were Guam treated as part of the United States for 
purposes of the treaty obligations of the United States. The preceding 
sentence shall not apply to determine the rate of tax on any item of 
income received from a Guam payor if, for any taxable year, the taxes of 
the Guam payor were rebated under Guam law. For purposes of this 
subsection, the term `Guam payor' means the person from whom the item of 
income would be deemed to be received for purposes of claiming treaty 
benefits were Guam treated as part of the United States.''.
    (b) Effective <<NOTE: Applicability. 48 USC 1421i note.>> Date.--The 
amendment made by subsection (a) shall apply to amounts paid after the 
date of the enactment of the Act.

    Approved August 21, 2002.

LEGISLATIVE HISTORY--H.R. 309:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 107-48 (Comm. on Resources).
SENATE REPORTS: No. 107-173 (Comm. on Energy and Natural Resources).
CONGRESSIONAL RECORD:
                                                        Vol. 147 (2001):
                                    May 1, considered and passed House.
                                                        Vol. 148 (2002):
                                    Aug. 1, considered and passed 
                                        Senate.

                                  <all>

Pages: 1

Other Popular 107th Congressional Public Laws Documents:

1 Pub.L. 107-284 To designate the facility of the United States Postal Service located at 4 East Central Street in Worcester, Massachusetts, as the ``Joseph D. Early Post Office Building''. <> ...
2 Pub.L. 107-080 To designate the Federal building and United States courthouse located at 550 West Fort Street in Boise, Idaho, as the ``James A. McClure Federal Building and United States Courthouse''. <> ...
3 Pub.L. 107-316 To provide a grant for the construction of a new community center in St. Paul, Minnesota, in honor of the late Senator Paul Wellstone and his beloved wife, Sheila. <> ...
4 Pub.L. 107-226 To authorize a national memorial to commemorate the passengers and crew of Flight 93 who, on September 11, 2001, courageously gave their lives thereby thwarting a planned attack on our Nation's Capital, and for other purposes. <
5 Pub.L. 107-374 To direct the Secretary of the Interior to grant to Deschutes and Crook Counties in the State of Oregon a right-of-way to West Butte Road. <> ...
6 Pub.L. 107-222 To amend title X of the Energy Policy Act of 1992, and for other purposes. <> ...
7 Pub.L. 107-102 Regarding the use of the trust land and resources of the Confederated Tribes of the Warm Springs Reservation of Oregon. <> ...
8 Pub.L. 107-166 To designate the facility of the United States Postal Service located at 125 Main Street in Forest City, North Carolina, as the ``Vernon Tarlton Post Office Building''. <> ...
9 Pub.L. 107-142 To authorize the Secretary of the Interior to engage in certain feasibility studies of water resource projects in the State of Washington. <> ...
10 Pub.L. 107-320 To direct the Secretary of the Army to convey a parcel of land to Chatham County, Georgia. <> ...
11 Pub.L. 107-330 To amend title 38, United States Code, to improve authorities of the ...
12 Pub.L. 107-153 To encourage the negotiated settlement of tribal claims. <> ...
13 Pub.L. 107-055 Providing for the appointment of Roger W. Sant as a citizen regent of the Board of Regents of the Smithsonian Institution. <> ...
14 Pub.L. 107-276 To amend section 527 of the Internal Revenue Code of 1986 to eliminate ...
15 Pub.L. 107-009 To establish a Federal interagency task force for the purpose of coordinating actions to prevent the outbreak of bovine spongiform encephalopathy (commonly known as ``mad cow disease'') and foot-and- mouth disease in the United States. <
16 Pub.L. 107-053 Making further continuing appropriations for the fiscal year 2002, and for other purposes. <> ...
17 Pub.L. 107-265 To designate the facility of the United States Postal Service located at 6150 North Broad Street in Philadelphia, Pennsylvania, as the ``Rev. Leon Sullivan Post Office Building''. <> ...
18 Pub.L. 107-178 To designate the Federal building and United States courthouse located at 400 North Main Street in Butte, Montana, as the ``Mike Mansfield Federal Building and United States Courthouse''. <> ...
19 Pub.L. 107-042 To preserve the continued viability of the United States air transportation system. <> ...
20 Pub.L. 107-298 To amend title 49, United States Code, to prohibit States from requiring a license or fee on account of the fact that a motor vehicle is providing interstate pre-arranged ground transportation service, and for other purposes. <
21 Pub.L. 107-075 To extend the moratorium enacted by the Internet Tax Freedom Act through November 1, 2003, and for other purposes. <> ...
22 Pub.L. 107-118 To provide certain relief for small businesses from liability under the ...
23 Pub.L. 107-367 To reauthorize the Mni Wiconi Rural Water Supply Project. <> ...
24 Pub.L. 107-360 To amend the Public Health Service Act with respect to special diabetes programs for Type I diabetes and Indians. <> ...
25 Pub.L. 107-129 To designate the facility of the United States Postal Service located at 65 North Main Street in Cranbury, New Jersey, as the ``Todd Beamer Post Office Building''. <> ...
26 Pub.L. 107-257 To designate the United States courthouse to be constructed at 8th Avenue and Mill Street in Eugene, Oregon, as the ``Wayne Lyman Morse United States Courthouse''. <> ...
27 Pub.L. 107-286 To designate the facility of the United States Postal Service located at 5805 White Oak Avenue in Encino, California, as the ``Francis Dayle `Chick' Hearn Post Office''. <> ...
28 Pub.L. 107-295 To amend the Merchant Marine Act, 1936, to establish a program to ensure greater security for United States seaports, and for other purposes. <> ...
29 Pub.L. 107-073 Making appropriations for the Departments of Veterans Affairs and ...
30 Pub.L. 107-271 To redesignate the facility of the United States Postal Service located at 265 South Western Avenue, Los Angeles, California, as the ``Nat King Cole Post Office''. <> ...


Other Documents:

107th Congressional Public Laws Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy