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PC 1100

Para añadir una nueva Sección 4030.29 a la Ley Núm. 1-2011, según enmendada, conocida como “Código de Rentas Internas de Puerto Rico de 2011” con el fin de establecer una exención del pago del impuesto sobre ventas y uso sobre los pañales de adultos o los protectores absorbentes desechables para camas y superficies utilizados por adultos mayores; y para otros fines relacionados.

2025-2028 Session

Puerto Rico bill exempts sales tax on adult incontinence products for seniors, removing 11.5% tax burden on essential hygiene items for elderly citizens.

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Bill Summary · PC 1100

Legislative bill overview

Bill PC 1100 proposes adding a new section to Puerto Rico's Internal Revenue Code of 2011 to exempt adult diapers and absorbent protective products for beds and surfaces used by elderly adults from sales and use taxes. This would remove the 11.5% sales tax currently applied to these medical necessity items for seniors.

Why is this important

Adult incontinence products represent a significant recurring expense for elderly individuals and their families, particularly in Puerto Rico where senior poverty rates are above the U.S. average. Tax exemption could reduce financial barriers to accessing hygiene products essential for health, dignity, and quality of life, while establishing precedent for other medical necessities.

Potential points of contention

  • Revenue impact: The Treasury Department may oppose revenue loss without clarity on product scope or estimated fiscal impact
  • Definition ambiguity: The bill's language regarding which products qualify ("protectores absorbentes desechables") may create implementation challenges and inconsistent application
  • Equity concerns: Critics may question why this exemption applies to elderly adults specifically rather than all individuals with incontinence needs, including younger disabled persons

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

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