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PC 377

Para añadir un nuevo apartado (b) a la Sección 4030.26 de la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas de Puerto Rico de 2011”, con el fin de eximir los productos de extracción y los productos para la preservación de leche materna del pago del Impuesto sobre Ventas y Uso; y para otros fines relacionados.

2025-2028 Session

Puerto Rico exempts breast milk extraction and preservation products from sales tax to reduce costs for nursing families and improve lactation support accessibility.

Referido a Comisión(es)
0
WeVote Research Nonpartisan
Bill Summary · PC 377

Legislative bill overview

Bill PC 377 proposes adding a new subsection to Puerto Rico's Internal Revenue Code to exempt breast milk extraction products and breast milk preservation products from sales and use taxes. The bill aims to reduce the financial burden on parents and caregivers who use these items for infant feeding and lactation support.

Why is this important

Breast milk extraction and preservation products (such as pumps, storage containers, and sterilization equipment) are essential healthcare and nutrition items for nursing families. Tax exemptions on these products could meaningfully reduce out-of-pocket costs for families, particularly lower-income households, while potentially increasing accessibility to lactation support infrastructure. This aligns with public health objectives around infant nutrition and maternal health.

Potential points of contention

  • Revenue impact: The exemption will reduce government tax revenue; the fiscal analysis should clarify the projected cost and whether this fits within budget constraints
  • Product definition ambiguity: The bill's language defining which products qualify as "extraction" or "preservation" products may be unclear, potentially leading to disputes over what falls under the exemption
  • Equity concerns: Critics may argue that a broad product exemption primarily benefits families with resources to purchase these items, while broader lactation support programs might have greater public health impact per dollar spent

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

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