[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"current-user-roles":3,"user-subscription":3,"bill:119-hr-858":4},null,{"bill":5,"indexable":167,"summaries":168,"cosponsors":174,"cosponsorSlugs":215,"actions":224,"amendments":241,"amendmentSponsorSlugs":242,"linkages":243,"sponsorSlug":244},{"statusDate":6,"sponsor":7,"cboCostEstimates":15,"originChamber":16,"congress":17,"isByRequest":18,"title":19,"createdAt":20,"committeeReports":21,"cosponsorCount":22,"onBehalfOfSponsor":3,"adminOverride":3,"amendmentCount":23,"actionCount":24,"popularTitle":3,"laws":3,"billType":25,"subjects":26,"introducedDate":6,"congressGovUrl":27,"constitutionalAuthority":28,"policyArea":29,"deletedAt":3,"latestAction":30,"billNumber":32,"cosponsorCountIncludingWithdrawn":22,"status":33,"keyMilestoneCount":34,"policyAreaLower":35,"updateDate":36,"shortTitle":19,"officialTitle":37,"committees":38,"committeeCodes":48,"updatedAt":49,"searchTokens":50},"2025-01-31",{"firstName":8,"lastName":9,"district":10,"fullName":11,"state":12,"party":13,"bioguideId":14},"Ron","Estes","4","Rep. Estes, Ron [R-KS-4]","KS","R","E000298",[],"House",119,false,"REVIVE VI Act","2026-05-11T14:46:36.967Z",[],8,0,3,"hr",[],"https:\u002F\u002Fwww.congress.gov\u002Fbill\u002F119th-congress\u002Fhouse-bill\u002F858","\u003Cpre>\n[Congressional Record Volume 171, Number 21 (Friday, January 31, 2025)]\n[House]\nFrom the Congressional Record Online through the Government Publishing Office [\u003Ca href=\"https:\u002F\u002Fwww.gpo.gov\">www.gpo.gov\u003C\u002Fa>]\nBy Mr. ESTES:\nH.R. 858.\nCongress has the power to enact this legislation pursuant\nto the following:\nArticle 1, Section 8, Clause 1: The Congress shall have\nPower To lay and collect Taxes, Duties, Imposts and Excises,\nto pay the Debts and provide for the common Defence and\ngeneral Welfare of the United States; but all Duties, Imposts\nand Excises shall be uniform throughout the United States.\n[Page H433]\n\u003C\u002Fpre>","Taxation",{"date":6,"text":31},"Referred to the House Committee on Ways and Means.",858,"in_committee",2,"taxation","2026-06-30T14:55:46Z","To amend the Internal Revenue Code of 1986 to determine global intangible low-taxed income without regard to certain income derived from services performed in the Virgin Islands.",[39],{"name":40,"systemCode":41,"chamber":16,"activities":42,"subcommittees":46,"type":47},"Ways and Means Committee","hswm00",[43],{"name":44,"date":45},"Referred To","2025-01-31T15:08:25Z",[],"Standing",[41],"2026-06-30T15:15:36.017Z",[51,52,53,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68,69,70,71,72,73,74,75,76,77,78,79,80,81,82,83,84,85,86,87,88,89,90,91,92,93,94,95,96,97,98,99,100,101,102,103,104,105,106,107,108,109,110,111,112,113,114,115,116,117,118,119,120,121,122,123,124,125,126,127,128,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143,144,145,146,147,148,149,150,151,152,153,154,155,156,157,158,159,160,161,162,163,164,165,166],"revive","re","rev","revi","reviv","vi","act","to","amend","am","ame","amen","the","internal","in","int","inte","inter","intern","interna","revenue","reve","reven","revenu","code","co","cod","of","1986","19","198","determine","de","det","dete","deter","determ","determi","determin","global","gl","glo","glob","globa","intangible","inta","intan","intang","intangi","intangib","intangibl","low","taxed","ta","tax","taxe","income","inc","inco","incom","without","wi","wit","with","witho","withou","regard","reg","rega","regar","certain","ce","cer","cert","certa","certai","derived","der","deri","deriv","derive","from","fr","fro","services","se","ser","serv","servi","servic","service","performed","pe","per","perf","perfo","perfor","perform","performe","virgin","vir","virg","virgi","islands","is","isl","isla","islan","island","rep","estes","es","est","este","ron","ks",true,[169],{"versionCode":170,"actionDate":6,"actionDesc":171,"text":172,"updateDate":173},"00","Introduced in House","\u003Cp>\u003Cstrong>Restore Economic Vitality and Investment in the Virgin Islands Act or the REVIVE VI Act\u003C\u002Fstrong>\u003C\u002Fp>\u003Cp>This bill allows certain U.S. shareholders of a controlled foreign corporation to exclude qualified Virgin Islands service income from the calculation of global intangible low-taxed income (GILTI) for federal tax purposes. It also requires the Internal Revenue Service (IRS) to issue guidance on the exclusion. (Some limitations apply.)\u003C\u002Fp>\u003Cp>Under current law, U.S. shareholders that own 10% or more of a controlled foreign corporation are required to include in gross income the GILTI of the controlled foreign corporation. The calculation of GILTI is based, in part, on the controlled foreign corporation’s tested income (the controlled foreign corporation’s gross income excluding certain types of income and dividends).\u003C\u002Fp>\u003Cp>Under the bill, specified U.S. shareholders (individuals, trusts, estates, and certain closely-held C corporations) may exclude qualified Virgin Islands service income from a controlled foreign corporation’s gross income for purposes of calculating the controlled foreign corporation’s tested income.\u003C\u002Fp>\u003Cp>The bill defines \u003Cem>qualified Virgin Islands service income\u003C\u002Fem> as gross income that is\u003C\u002Fp>\u003Cul>\u003Cli>compensation for labor or personal services performed in the Virgin Islands by a corporation formed under Virgin Islands laws,\u003C\u002Fli>\u003Cli>attributable to services performed in the Virgin Islands by individuals for the benefit of such corporation, and\u003C\u002Fli>\u003Cli>effectively connected with the conduct of a trade or business in the Virgin Islands.\u003C\u002Fli>\u003C\u002Ful>\u003Cp>Finally, the bill requires the IRS to issue guidance on the exclusion of qualified Virgin Island service income from the GILTI calculation.\u003C\u002Fp>","2026-06-30T14:54:41Z",[175,182,188,193,197,202,207,211],{"bioguideId":176,"fullName":177,"party":178,"state":179,"district":180,"sponsorshipDate":181,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"D000617","Rep. DelBene, Suzan K. [D-WA-1]","D","WA","1","2025-03-24",{"bioguideId":183,"fullName":184,"party":13,"state":185,"district":186,"sponsorshipDate":187,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"M001222","Rep. Miller, Max L. [R-OH-7]","OH","7","2025-03-18",{"bioguideId":189,"fullName":190,"party":13,"state":191,"district":180,"sponsorshipDate":192,"isOriginalCosponsor":18,"withdrawn":18,"sponsorshipWithdrawnDate":3},"M001205","Rep. Miller, Carol D. [R-WV-1]","WV","2025-02-14",{"bioguideId":194,"fullName":195,"party":178,"state":196,"district":186,"sponsorshipDate":6,"isOriginalCosponsor":167,"withdrawn":18,"sponsorshipWithdrawnDate":3},"S001185","Rep. Sewell, Terri A. [D-AL-7]","AL",{"bioguideId":198,"fullName":199,"party":178,"state":200,"district":201,"sponsorshipDate":6,"isOriginalCosponsor":167,"withdrawn":18,"sponsorshipWithdrawnDate":3},"P000610","Del. Plaskett, Stacey E. 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