Legislative Activity

This bill supports designating the last Tuesday of April as "APOL1-Mediated Kidney Disease (AMKD) Awareness Day" to raise awareness about the genetic factors contributing to kidney disease, which disproportionately affects Black individuals. It encourages increased research, regular medical check-ups, and genetic testing, especially for those with West and Central African ancestry, to promote early detection and prevention. The bill aims to address health disparities and reduce the significant financial burden of kidney disease on the healthcare system.

The "Broadband Internet for Small Ports Act" prioritizes broadband projects for precision agriculture on cropland and ranchland, and increases broadband availability in rural ports. It increases the maximum grant amount for projects serving rural areas and requires the Secretary to confirm the eligibility of unserved rural communities for funding. The Act also mandates communication with the FCC to ensure service levels align with universal service standards, requires timely feedback on funding applications, and sets aside funds for oversight and accountability.

This bill directs the Secretary of Commerce to assess the value, cost, and feasibility of a trans-Atlantic submarine fiber optic cable connecting the U.S., U.S. Virgin Islands, Ghana, and Nigeria. The assessment will consider digital and national security, economic opportunities, and the current state of telecommunications infrastructure. A report, including potential classified information, must be submitted to Congress within one year.

The "Territorial Tax Equity and Economic Growth Act of 2025" modifies residency and income sourcing rules for Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands. It sets a minimum physical presence requirement of 122 days to qualify as a "bona fide resident" and clarifies how income outside these possessions is treated in relation to business activities within them. This act also ensures that income from preparatory activities in the U.S. is not considered U.S. source income.

The "Territorial Economic Recovery Act" amends the Internal Revenue Code to exclude certain income of qualified possession corporations from tested income, specifically income connected with active trade or business within U.S. possessions like Puerto Rico and the Virgin Islands. This applies to foreign corporations meeting specific criteria for income derivation and business activity within these possessions. This change is applicable for taxable years of foreign corporations starting after December 31, 2023, and to the taxable years of their United States shareholders accordingly.

The "Territorial Tax Parity and Fairness Act" amends the Internal Revenue Code to clarify the tax status of certain Virgin Islands residents. Specifically, it ensures that bona fide residents of the Virgin Islands are not considered "United States persons" for tax purposes under certain conditions related to dividends received from Virgin Islands corporations. This change applies to taxable years of foreign corporations starting after December 31, 2024, and to the corresponding taxable years of individuals.

The "Territorial Tax Parity and Clarification Act" amends Section 865(j)(3) of the Internal Revenue Code of 1986 to update source rules for personal property sales in U.S. possessions. By including reference to section 932 after 931, the Act refines the tax code regarding how income from sales within these territories is treated. This modification applies to taxable years beginning after December 31, 2023.

The "Virgin Islands Visa Waiver Act of 2025" amends immigration law to include the Virgin Islands in the Guam and Northern Mariana Islands visa waiver program. This allows the Secretary of Homeland Security to waive visa requirements for visitors to these territories for up to 45 days, provided certain conditions are met to ensure safety, security, and compliance. The Act also directs the creation of regulations listing eligible countries and allows the Governors of these territories to request the addition of countries to the waiver program. An administrative processing fee will be established to cover the costs of the program.

The "Territorial Tax Parity Act of 2025" modifies existing tax regulations concerning income sourced from U.S. possessions, ensuring income attributed to a U.S. office or fixed place of business is subject to these rules. It also updates source rules for personal property sales to include specific sections related to possessions. These modifications apply to taxable years beginning after December 31, 2024.

This bill amends the Internal Revenue Code to direct fuel taxes collected on fuel produced in the Virgin Islands and shipped to the United States to be deposited into the Virgin Islands treasury. This provision applies to fuel entering the United States after December 31, 2024.