WeVote
Log In

Bill

Bill

PC 954

Para enmendar el inciso (1) del apartado (c) de la Sección 4050.06 y el inciso (2) del apartado (a) de la Sección 4050.07 de la Ley 1-2011, según enmendada, conocida como el “Código de Rentas Internas de Puerto Rico 2011”, así como el inciso (a) del Artículo 7.298 y el inciso (1) del apartado (a) del Artículo 7.299 del Código Municipal de Puerto Rico, Ley 107-2020, según enmendada, a los fines de trasferir un cincuenta por ciento (50%) anual de los recaudos por impuesto sobre ventas despachadas por correo, que incluye los recaudos por venta de internet, al Fondo de Desarrollo Municipal para que los municipios de Puerto Rico puedan obtener los recursos adecuados para la realización de obras, gastos de operación y administrativos, brindar servicios a sus constituyentes, entre otros asuntos, según dispuesto en las normas y reglamentación sobre el uso de dicho fondo; y para otros fines relacionados.

2025-2028 Session

Would divert 50% of annual mail-order/internet sales tax receipts to Puerto Rico's Municipal Development Fund to fund municipal works, operations, and services.

Retirada por su Autor
0
WeVote Research Nonpartisan
Bill Summary · PC 954

Summary of PC 954

Overview

PC 954 proposes amendments to select provisions of Puerto Rico’s internal revenue law (Law 1-2011) and the Municipal Code (Law 107-2020) to transfer half of the annual receipts from the sales and use tax on catalog/mail-order and internet sales to the Municipal Development Fund. The aim is to provide municipalities with resources for construction, operating and administrative costs, and services to constituents, in accordance with fund regulations.

  • Bill Number: PC 954
  • Title (simplified): Amendments to sections of Law 1-2011 and Law 107-2020 to allocate 50% of annual mail-order/internet sales tax receipts to the Municipal Development Fund.
  • Status: Withdrawn by its author
  • Introduced: October 29, 2025

Purpose and Intent

  • To channel 50% of the annual collections from the sales tax on mail-order and internet sales to the Municipal Development Fund.
  • To provide municipalities with adequate resources for:
    • Public works and infrastructure
    • Operating and administrative expenses
    • Services to constituents
  • To align fund use with the rules/regulations governing the Municipal Development Fund.

Key Provisions (provisions likely affected)

  • Amendments to:
    • Law 1-2011, specifically:
    • Section 4050.06(c)(1)
    • Section 4050.07(a)(2)
    • Law 107-2020 (Municipal Code), specifically:
    • Article 7.298(a)
    • Article 7.299(a)(1)
  • Mechanism: A 50% annual transfer of the designated sales tax receipts (including internet sales) to the Municipal Development Fund.
  • Use of funds: Municipalities may use these resources for works, operations, administrative costs, and services to constituents, consistent with fund-use rules and regulations.

Affected Parties

  • Primary: Municipal governments of Puerto Rico (via the Municipal Development Fund).
  • Secondary: Puerto Rico Department of Treasury (Hacienda) and entities responsible for administering the sales tax and fund rules.

Procedural and Timeline Details

  • First Reading: October 30, 2025
  • ** Referral to Committee:** October 30, 2025
  • Filed / Routed: October 29, 2025
  • Status Change: Withdrawn by its author on November 13, 2025
  • Notes: The withdrawal indicates the bill did not advance toward enactment, but could be reintroduced in the future.

Potential Impact and Considerations

  • Fiscal: Reallocation of 50% of mail-order/internet sales tax receipts to municipalities would reduce central (general fund) revenues and increase local investment capacity.
  • Municipal impact: Enhanced funding for infrastructure projects, services, and administrative operations.
  • Administrative: Requires clear guidelines on eligibility, fund management, accountability, and compliance with the Municipal Development Fund’s regulations.
  • Policy considerations: Effects on long-term municipal financing, potential variance in funding distribution among municipalities, and alignment with federal/state tax and funding laws.

Note

As of the latest actions, PC 954 has been withdrawn by its author. It could be reintroduced or revised in the future.

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

Sign in to ask a question.