The main purpose of this legislative text is to make changes to the tax rules that affect U.S. territories, also known as possessions. The goal is to support economic recovery in these areas by adjusting how income is taxed based on where it is generated. Key provisions of this legislation include modifications to existing tax rules. Specifically, it changes the rules regarding how income is sourced for tax purposes. This means that income earned in U.S. territories will be treated differently, particularly if it is linked to a business presence in the United States.