US Code

Public Law 119-73 (01/23/2026)

48 U.S.C. § 1843

Exemption from taxation for income derived from sources within Commonwealth

(a)

Taxable years beginning after , but not after

Public Law 94–241Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, company, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands in Political Union with the United States (), shall be exempted from the requirements of such section with respect to income derived from sources within the Commonwealth of the Northern Mariana Islands for taxable years beginning after , until, but not after, . Nothing in this section shall be construed as relieving such person from the obligation to comply with the requirements of section 601 with respect to income derived from sources outside of the Commonwealth of the Northern Mariana Islands.

(b)

Taxable years beginning after , and before

Public Law 94–241ProvidedPublic Law 1–30Except as provided in subsection (c), any person, including an individual, trust, estate, partnership, association, company, or corporation, which is a resident of or which is organized under the laws of the Commonwealth of the Northern Mariana Islands and which is subject to the provisions of section 601 of the Covenant to Establish the Commonwealth of the Northern Mariana Islands (), shall be exempt from the requirements of such section with respect to income from sources within the Northern Mariana Islands for its taxable year beginning after , and before : , That the Secretary receives written notice from the Governor of the Northern Mariana Islands not later than , that sections 1, 2, 3, 4, and 5 of chapter 2 of of the Commonwealth of the Northern Mariana Islands or its successor, have been repealed in their entirety, effective .

(c)

Tax rebates

1

1 See References in Text note below.
Public Law 94–24190 Stat. 2631As provided in section 602  of (, 270) the term “rebate of any taxes” shall, effective , apply only to the extent taxes have actually been paid pursuant to section 601  of said Act, shall not exceed the amount of tax actually paid for any tax year, and may only be paid following the close of the tax year involved. Notwithstanding any other provision of law, effective , the Commonwealth of the Northern Mariana Islands shall maintain, as a matter of public record, the name and address of each person receiving such a rebate, together with the amount of the rebate, and the year for which such rebate was made.

Pub. L. 96–205, title II, § 20594 Stat. 87Pub. L. 96–597, title III, § 303(a)94 Stat. 3478Pub. L. 98–213, § 3(a)97 Stat. 1459(, , ; , , ; , (b), , .)

Editorial Notes

References in Text

section 1 of Pub. L. 94–241section 1801 of this titleThe Covenant, referred to in subsecs. (a) and (b), is the Covenant to Establish a Commonwealth of the Northern Mariana Islands in Political Union with the United States of America, which is contained in , set out as a note under .

Public Law 94–241Pub. L. 94–24190 Stat. 263, referred to in subsecs. (a) and (b), is , , , as amended, which is classified generally to subchapter I (§ 1801 et seq.) of this chapter. For complete classification of this Act to the Code, see Tables.

Public Law 94–241Pub. L. 94–241Sections 601 and 602 of , referred to in subsec. (c), probably mean sections 601 and 602 of the Covenant, because does not contain a section 601 or 602.

Codification

section 1681 of this titleSection was formerly set out as a note under .

Amendments

Pub. L. 98–213, § 3(a)1983—Subsec. (a). , substituted “1985” for “1983”.

Pub. L. 98–213, § 3(b)section 602 of Public Law 94–241Subsec. (c). , amended subsec. (c) generally. Prior to amendment, subsec. (c) read as follows: “It is the sense of Congress that the term ‘rebate’ as used in does not permit the abatement of taxes.”

Pub. L. 96–5971980—Subsec. (a). substituted “until, but not after, .” for “and before .”.

Statutory Notes and Related Subsidiaries

Suspension of Prohibition of Abatement of Taxation in Commonwealth of Northern Mariana Islands

Pub. L. 96–597, title III, § 303(b)94 Stat. 3478, , , provided that provisions of subsec. (c) of this section were suspended and were of no force or effect until .