H.R. 1365, a bill to make technical corrections to the Guam World War II Loyalty Recognition Act

H.R. 1365 would authorize a portion of customs duties and federal income taxes collected in Guam to be spent to compensate certain residents and surviving family members for their treatment during the island’s occupation by Japanese military forces during World War II. Those customs duties and income taxes are currently deposited in the Treasury as miscellaneous receipts.

Using information from the Department of Justice about how much compensation is due, CBO estimates that enacting H.R. 1365 would increase direct spending by $40 million for compensation payments as funds become available over the 2020-2023 period.

The costs of the legislation (detailed in Table 1) fall within budget function 800 (general government).