A domestic corporation uses Form 5735 to figure the American Samoa economic development credit under section 30A.
Section 173 of P.L. 114-113, Division Q (PATH Act of 2015) extends the American Samoa Economic Development credit for an additional two years. For tax years beginning in 2015 and 2016, taxpayers will continue to use the January 2013 revision of Form 5735 to claim this credit. -- 23-Dec-2015