,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #daa  ,,in ,,the ,,house ,,of   
,,representatives  ,january #i1         
#bjai,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 modify the source    
rules 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 #bjai4  #b4             
,modification to source rules involving 
possessions  7a7 ,in general ,section   
#icg7;b77#b7 of the ,internal ,revenue  
,code of #aihf is amended by inserting 1
 but only 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#e77 before the period at the  
end4  7b7 ,source rules for personal    
property sales ,section #hfe7;j77#c7 of 
such ,code is amended by inserting 1    

#icb1 after #ica4  7c7 ,effective date  
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjah4