s/AWCJR 
AMENDMENT IN THE NATURE OF A SUBSTITUTE TO BILL NO. 36-0083 
Offered by Senator Kenneth L. Gittens 
 
 
Bill No. 36-0083 is amended by striking all the language after the enacting clause and 
inserting the following: 
SECTION 1.  The Director of the Virgin Islands Bureau of Internal Revenue ("the 
Director") shall, within 10 days after the effective date of this act, establish a 90-day amnesty 
period for the waiver of penalties and interest for all tax years, including: (1) penalties and 
interest on outstanding real property taxes; (2) penalties on payment of outstanding income 
taxes; and (3) penalties and interest on payment of outstanding gross receipt taxes. 
SECTION 2.  The Director shall waive the penalties and interest on outstanding taxes, 
as authorized under section 1 of this act, for any taxpayer who voluntarily: (1) files a tax return 
for each tax year for which an amnesty waiver is requested; and (2) pays the entire balance of 
the outstanding tax within the 90-day amnesty period. 
SECTION 3.  Taxpayers who paid penalties or interest within 60 days prior to the 
effective date of this act may apply for a credit against future tax liability. 
SECTION 4.  The Director shall publish information about the tax amnesty established 
by this act on the Bureau's website, on social media platforms, and in a newspaper of general 
circulation throughout the territory. 
SECTION 5.  Pursuant to the authority granted to the Lieutenant Governor under title 33 
Virgin Islands Code, chapter 89, section 2494, the Lieutenant Governor shall waive all penalties 
and interest levied on outstanding real property taxes for a period of 90 days from the date of 
enactment of this act for taxes paid within the 90-day amnesty period. 
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SECTION 6.  Within 30 days after the close of the amnesty period, the Director and the 
Lieutenant Governor shall submit a report to the Legislature detailing the number of taxpayers 
who participated, the amount of penalties and interest waived, and total tax revenues collected. 
Amendment No. 36-490/August 8, 2025/AA