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119th CongressH. R. 367

Introduced in House

Territorial Tax Parity and Clarification Act

SEC. 1. SHORT TITLETrack this section →

This Act may be cited as the Territorial Tax Parity and Clarification Act.

SEC. 2. MODIFICATION OF SOURCE RULES FOR PERSONAL PROPERTY SALES IN POSSESSIONSTrack this section →

(a) In general Section 865(j)(3) of the Internal Revenue Code of 1986 is amended by inserting, 932, after 931. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

•HR 367 IHText from GovInfo