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PC 312

Para añadir la Sección 4030.29 al Capítulo 3 de la Ley 1-2011, según enmendada, conocida como el “Código de Rentas Internas de Puerto Rico de 2011” a los fines de eximir del pago del impuesto sobre venta y uso de las unidades de acondicionadores de aire a toda persona con diversidad funcional o con condiciones de salud crónicas, cuyo médico certifique que le es beneficioso para tratar su condición de salud y recuperación, residente de Puerto Rico y debidamente identificada al respecto; y para otros fines relacionados.

2025-2028 Session

Puerto Rico bill exempts air conditioning units from sales tax for residents with physician-certified chronic health conditions requiring them for medical treatment.

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Bill Summary · PC 312

Legislative bill overview

Bill PC 312 proposes adding Section 4030.29 to Puerto Rico's Internal Revenue Code to exempt persons with functional diversity or chronic health conditions from sales and use taxes on air conditioning units. The exemption applies to residents whose physicians certify that air conditioning is medically beneficial for their health condition treatment and recovery.

Why is this important

Air conditioning can be medically necessary for individuals with certain chronic conditions (such as cardiovascular disease, respiratory conditions, or heat sensitivity disorders), making the tax exemption a health access issue. Since Puerto Rico's tropical climate and heat exposure pose genuine health risks for vulnerable populations, this policy could reduce financial barriers to acquiring necessary medical equipment while affecting government tax revenue.

Potential points of contention

  • Revenue impact: The bill does not specify estimated fiscal cost or how lost tax revenue will be offset, raising budget concerns for the Puerto Rico government
  • Definition and verification scope: "Chronic health conditions" and "medically beneficial" lack precise definition, creating potential administrative complexity and risk of inconsistent application or fraud
  • Equity questions: Critics may argue the exemption should be broader (extending to other medical equipment) or raise concerns about whether means-testing based on income should be included

Compiled from official sources — confirm details with the bill’s official record.

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