Foreign Contractor Business Tax Bill

At a glance

• What: H.B. 24-40 amends Title 4 of the Commonwealth Code to clarify how business registration, licensing and tax laws apply to foreign corporations doing land development, infrastructure or construction work, including work under contracts with the United States.
• Result: Passed the Senate 6-0 on August 14, 2026 (Report 24-94, recommended passage unchanged).

No floor debate recorded.

Sources

• Senate Journal, August 14, 2026 (Eighth Special Session, SJ 24-31): https://cnmileg.net/documents/senate/journal/24/1589.pdf

Log

2026-08-14 - CNMI Senate

Passed 6-0.