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PC 295

Para añadir una nueva Sección 4030.29 a la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico” a los fines de eximir del pago del impuesto sobre venta y uso estatal a los artículos destinados a ser utilizados o consumidos por infantes, durante un periodo de dos (2) días en el mes de julio y en el mes de enero, sobre la venta al detal de artículos destinados o consumidos por infantes según aquí se definen; y para otros fines relacionados.

2025-2028 Session

Puerto Rico exempts children's products from sales tax during two-day periods in July and January to reduce family expenses and boost retail spending.

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Bill Summary · PC 295

Legislative bill overview

Bill PC 295 proposes adding a new section to Puerto Rico's Internal Revenue Code to exempt children's items from sales and use taxes during two-day periods in July and January each year. The exemption would apply to retail sales of articles designed for or consumed by infants and children, as defined in the legislation.

Why is this important

This measure aims to reduce financial burden on families with children by temporarily lowering the cost of essential items like clothing, school supplies, and baby products during back-to-school and mid-year shopping periods. The tax exemption could increase consumer spending and benefit retailers during traditionally slower sales months, while providing measurable relief to lower and middle-income households with dependents.

Potential points of contention

  • Revenue impact: The tax exemption will reduce government revenue during those periods, raising questions about how the government will offset these losses or whether other services may be affected
  • Definitional ambiguity: The bill references items "as defined" but the specific definition of qualifying children's products is not detailed in the summary, creating uncertainty about which items qualify and potential enforcement challenges
  • Fairness concerns: Critics may argue that temporary exemptions benefit some consumers while others shop outside these windows, and that permanent rate reductions would be more equitable than time-limited holidays
  • Administrative burden: Retailers must track and correctly apply exemptions only during specified dates, increasing compliance complexity and potential for errors

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

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