United States Government Publishing Office
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United States
Government Accountability Office
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GAOREPORTS
Legislative Agency Publications
gao
legislative
2010-08-12
U.S. Government Printing Office
1997-11-07
monographic
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75 p.
GA 1.13:OGC-98-5
https://www.govinfo.gov/app/details/GAOREPORTS-OGC-98-5
P0b002ee18039642b
f:og98005
DGPO
2010-08-12
2011-03-24
GAOREPORTS-OGC-98-5
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eng
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REPORT
GAOREPORTS-OGC-98-5
OGC-98-5
Territories and possessions
Congressional powers
Constitutional law
Political rights
Constitutional rights
Tax credit
Municipal home rule
Puerto Rico
Virgin Islands
American Samoa
Guam
Northern Mariana Islands
Baker Island
Howland Island
Jarvis Island
Johnston Atoll
Kingman Reef
Midway Atoll
Palmyra Atoll
Wake Island
Navassa Island
Letter Report
OGC
U.S. Insular Areas: Application of the U.S. Constitution
Pursuant to a congressional request, GAO provided information on the
applicability of provisions of the Constitution to: (1) the five insular
areas GAO previously reported on 1991; and (2) on nine insular areas on
which GAO had not previously reported.<p/>GAO noted that: (1) no significant change has occurred since 1991 in the
application of the Constitution to, and the legal status of, the five
insular areas on which GAO reported at that time; (2) some, however, are
actively seeking greater political autonomy; (3) referendums were held
in Puerto Rico and the Virgin Islands on political status options and,
in February 1997, a bill concerning Puerto Rico's political status was
reintroduced in the 105th Congress; (4) a bill that would have granted
the Commonwealth of Northern Mariana Islands (CNMI) a non-voting
delegate to the U.S. Congress was considered but not enacted in the
104th Congress; (5) in January 1997, a bill to grant commonwealth status
to Guam was reintroduced in the 105th Congress; (6) a tax credit
previously available for corporations doing business in insular areas is
being phased out; (7) the Puerto Rico and Possessions Tax Credit, as
originally enacted, allowed corporations to receive a tax credit for
business income earned in the territories in an amount equal to their
full U.S. income tax liability; (8) a 1993 amendment limited the amount
of the credit; (9) in 1996, the law was amended further to provide that,
after a 10-year transition period, the credit will no longer be
available; (10) several court decisions during the last 6 years have
addressed the applicability of constitutional provisions to individual
insular areas; (11) two decisions discuss, in the context of the
Territorial Clause of the Constitution, the relationship of an insular
area with the United States; (12) in a case involving the CNMI, the
court looked for guidance to the Covenant, the agreement which
establishes the legal relationship between the CNMI and the United
States and which has been approved by federal statute; (13) in the
second case, the court concluded that, while the Congress has granted
the right of local self-government to Puerto Rico, there has been no
fundamental alteration in Puerto Rico's constitutional relationship to
the United States; (14) of the nine smaller insular areas not addressed
in GAO's earlier report, eight are unincorporated and unorganized
territories of the United States to which only "fundamental" personal
rights under the Constitution apply; (15) in 1900, in a law that remains
in force, the Congress extended the Constitution in its entirety to the
ninth area, Palmyra Atoll; and (16) while no definitive determination
has been made concerning the current status of Palmyra, it seems likely
that a court would conclude that the Constitution continues to apply in
its entirety.
https://www.govinfo.gov/content/pkg/GAOREPORTS-OGC-98-5/html/GAOREPORTS-OGC-98-5.htm
https://www.govinfo.gov/content/pkg/GAOREPORTS-OGC-98-5/pdf/GAOREPORTS-OGC-98-5.pdf
GAO/OGC-98-5
https://www.govinfo.gov/app/details/GAOREPORTS-OGC-98-5
Letter Report
GAO/OGC-98-5; U.S. Insular Areas: Application of the U.S. Constitution;
Territories and possessions
Congressional powers
Constitutional law
Political rights
Constitutional rights
Tax credit
Municipal home rule
Puerto Rico
Virgin Islands
American Samoa
Guam
Northern Mariana Islands
Baker Island
Howland Island
Jarvis Island
Johnston Atoll
Kingman Reef
Midway Atoll
Palmyra Atoll
Wake Island
Navassa Island
United States Statutes at Large
Volume 15 Page 276
15 Stat. 276
United States Statutes at Large
Volume 30 Page 750
30 Stat. 750
United States Statutes at Large
Volume 31 Page 77
Volume 31 Page 141-42
Volume 31 Page 1878
31 Stat. 77
31 Stat. 141-42
31 Stat. 1878
United States Statutes at Large
Volume 38 Page 208
38 Stat. 208
United States Statutes at Large
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39 Stat. 951
United States Statutes at Large
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45 Stat. 1253
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48 Stat. 1245
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53 Stat. 590
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54 Stat. 1139
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64 Stat. 217
64 Stat. 319
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66 Stat. 327
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73 Stat. 4
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86 Stat. 118
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90 Stat. 263
United States Statutes at Large
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92 Stat. 2078
United States Public Law 600 (81st Congress)
Public Law 81-600
United States Public Law 447 (82nd Congress)
Public Law 82-447
United States Public Law 3 (86th Congress)
Public Law 86-3
United States Public Law 271 (92nd Congress)
Public Law 92-271
United States Public Law 241 (94th Congress)
Public Law 94-241
United States Public Law 455 (94th Congress)
Public Law 94-455
United States Public Law 556 (95th Congress)
Public Law 95-556
United States Public Law 66 (103rd Congress)
Public Law 103-66
United States Public Law 188 (104th Congress)
Public Law 104-188