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PC 33

Para añadir un inciso (e) a la Sección 4030.11 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 temporeramente a las personas naturales del pago del Impuesto sobre Ventas en aquellas partidas tributables adquiridas en Puerto Rico que sean consideradas “alimentos preparados”, “bebidas carbonatadas”, “productos de repostería” y “dulces”, según definidos en la Sección 4010.01 del Código de Rentas Internas de Puerto Rico de 2011, según enmendado, luego de una declaración de desastre natural; y para otros fines relacionados.

2025-2028 Session

Bill PC 33 temporarily eliminates sales tax on prepared foods, beverages, baked goods, and candy in Puerto Rico after natural disaster declarations to ease financial burdens on residents.

Reunión Ejecutiva: Oficina de la Comisión
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WeVote Research Nonpartisan
Bill Summary · PC 33

Legislative bill overview

Bill PC 33 proposes to temporarily exempt individuals from sales tax (IVU) on prepared foods, carbonated beverages, baked goods, and candy purchased in Puerto Rico following a natural disaster declaration. The exemption would apply to these specific food categories as defined in Puerto Rico's Internal Revenue Code.

Why is this important

Natural disasters create immediate financial hardship for residents, and food is a critical necessity. This temporary tax relief could reduce the cost burden on families during recovery periods when resources are already strained. However, the fiscal impact on Puerto Rico's government revenues during disaster recovery—when spending needs are typically highest—requires careful consideration.

Potential points of contention

  • Revenue loss timing: The exemption removes tax revenue precisely when the government faces increased disaster-related spending, potentially straining already limited budgets
  • Definitional ambiguity: "Prepared foods," "baked goods," and "candy" lack precise boundaries; enforcement could be complex and inconsistent across retailers
  • Equity concerns: The exemption benefits all residents equally regardless of need, rather than targeting assistance to those most affected by the specific disaster
  • Duration and triggers: The bill's language on "temporary" exemption lacks specifics on duration, which disaster triggers it, and whether it applies to all future disasters or specific ones

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

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