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. <> ...
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[[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.
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