,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #ahi  ,,in ,,the ,,house ,,of   
,,representatives  ,january #c1         
#bjag,ms4 ,plaskett introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide for economic 
recovery in the possessions of the      
,united ,states4  #a4 ,short title ,this
 ,act may be cited as the ,territorial  
,tax ,parity ,act of #bjag4  #b4        
,modification to source rules involving 
possessions  7a7 ,source rules ,section 
#icg7;b77#b7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
the period at the end and inserting the 
following3 to the extent such income is 
attributable to an office or fixed place
 of business within the ,united ,states 
7determined under the rules of section  
#hfd7;c77#e7744  7b7 ,source rules for  
personal property sales ,section        
#hfe7;j77#c7 of such ,code is amended by
 adding #icb1 after #ica1 and before    

#icc44  7c7 ,effective date ,the        
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjag4