COMMITTEE ON BUDGET, APPROPRIATIONS AND FINANCE 
03/18/2026-SPECIAL ORDERED 
 
BILL NO. 
36-0261 
 
Thirty-Sixth Legislature of the Virgin Islands 
 
 
 
February 26, 2026 
 
 
 
An act establishing a 33-business day amnesty to assist taxpayers and businesses recovering 
from the aftermath of Hurricanes Irma and Maria and Tropical Storm Ernesto by waiving 
penalties and interest imposed for the non-payment of taxes 
 
 
 
PROPOSED BY: 
 
 
Senator Angel L. Bolques, Jr. 
Sponsor: Marvin A. Blyden 
Co-sponsors: Ray Fonseca and Hubert L. Frederick 
Be it enacted by the Legislature of the Virgin Islands: 
1 
SECTION 1.  (a) Not later than 10 days after the effective date of this act, the Director 
2 
of the Virgin Islands Bureau of Internal Revenue (“the Director”) shall establish a 33-business 
3 
day amnesty waiving penalties and interest imposed for the non-payment of taxes, including 
4 
income and gross receipt taxes, that became due and owing before the 2024 calendar year. 
5 
(b) The Director shall: 
6 
(1) 
waive the penalties and interest on taxes due and owing for any taxpayer who 
7 
voluntarily files a tax return for each tax year that an amnesty waiver is requested and 
8 
pays the entire outstanding balance within the 33-business day amnesty period; and 
9 
(2) 
 publish information about the amnesty on the Bureau of Internal Revenue’s 
10 
website, on social media platforms, and in a newspaper of general circulation throughout 
11 
the Virgin Islands. 
12 
2 
 
SECTION 2.  Pursuant to the authority granted under 33 Virgin Islands Code, chapter 
1 
89, section 2494, the Lieutenant Governor of the Virgin Islands shall establish a 33-business 
2 
day amnesty, beginning on the enactment date of this act, waiving all penalties and interest 
3 
imposed for the non-payment of taxes levied on real property, if the taxes are paid within the 
4 
33-business day amnesty period. 
5 
BILL SUMMARY 
6 
This bill mandates that the Director of the Bureau of the Internal Revenue establish a 33-
7 
business day amnesty period waiving interest and penalties on all outstanding taxes due and 
8 
owing if the taxes are paid within the 33-business day amnesty period.  The bill also mandates 
9 
the Lieutenant Governor to establish a 33-business day amnesty period waiving penalties and 
10 
interest imposed for the non-payment of real property taxes. 
11 
BR26-1042/February 19, 2026/SLR 
12