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PC 1311

Para enmendar el inciso (b); derogar los incisos (d), (e), (f), (g), (h) e (i); redesignar los incisos (j) y (k) como incisos (d) y (e), respectivamente; y enmendar el redesignado inciso (d) de la Sección 4030.20 de la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico”, a los fines de extender de forma permanente, durante todo el año natural, la exención del pago del Impuesto sobre Ventas y Uso (IVU) sobre la venta al detal de uniformes y materiales escolares, eliminando su limitación a dos (2) días en los meses de julio y enero; disponer sobre la reglamentación; y para otros fines relacionados.

2025-2028 Session

The bill makes the IVU exemption for uniforms and school materials permanent and year-round.

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Bill Summary · PC 1311

Summary of PC 1311 (Session 2025-2028) – Puerto Rico

Purpose and intent

  • The bill aims to modify certain provisions of the Internal Revenue Code for a New Puerto Rico (Código de Rentas Internas para un Nuevo Puerto Rico), specifically to:
    • Extend permanently the sales and use tax (IVU) exemption for the retail sale of uniforms and school supplies throughout the entire year, removing the current limitation that the exemption applies only for two specific days (July and January).
    • Redesignate and amend various subsections of a section within the Internal Revenue Code, and to adjust the regulatory framework accordingly.

Key provisions and changes

1) Extending the IVU exemption for uniforms and school materials
- Currently: The IVU exemption on the retail sale of uniforms and school materials is limited to two days in July and January.
- Proposed change: Make the IVU exemption permanent and year-round, removing the two-day limitation.
- Scope: Applies to retail sales of uniforms and school materials (uniforms, school supplies) subject to the IVU.

2) Legislative text reorganization and amendments
- The bill:
- Amends subsection (b) of a section (likely in the same Chapter 4030, as referenced) by making changes to its language.
- Repeals subsections (d), (e), (f), (g), (h), and (i).
- Redesignates subsections (j) and (k) as new subsections (d) and (e), respectively, effectively shifting numbering.
- Amends the redesigned subsection (d) of Section 4030.20, as amended, within the Código de Rentas Internas para un Nuevo Puerto Rico.
- These structural changes appear to align with the fiscal and regulatory objective of establishing a permanent IVU exemption for uniforms and school materials and to ensure the statute’s numbering and cross-references are coherent after the change.

3) Regulatory framework
- The bill includes provision on how the new permanent exemption will be regulated. While exact regulatory text is not provided here, it indicates that the bill would specify regulatory requirements or guidance needed to implement and administer the year-round exemption.

Affected parties and impact

  • Retailers and vendors: Businesses selling uniforms and school materials would operate under a permanent IVU exemption, potentially reducing tax collection on these goods and affecting pricing, accounting, and compliance for these items.
  • Consumers (students and families): Purchases of school uniforms and school supplies would be exempt from IVU year-round, increasing the effective affordability of these items.
  • Tax administration and policymakers: Requires updating administrative rules, tax forms, and cross-references within the Internal Revenue Code to reflect the permanent exemption and the restructured subsections.

Procedural and timeline aspects

  • Status: Radicado (introduced) on June 11, 2026.
  • Timeline: As of the filing, the bill is in the formal introduction stage and would move through committee review, potential amendments, and legislative votes before any enactment or signing into law.
  • Effective date: If enacted, the exemption would take effect upon the law’s operative date as specified in the final act (the bill text would determine the exact effective date, likely aligning with the 2026-2027 fiscal year or the date of enactment).

Notes for readers

  • The primary substantive impact is the permanent, year-round IVU exemption for the retail sale of uniforms and school supplies.
  • The bill also reorganizes and renumbers certain subsections of the Internal Revenue Code, which may affect cross-references and regulatory guidance; the administration would need to issue clarifying regulations to reflect the changes.
  • Further details (such as precise effective dates, transitional rules, and exact regulatory language) would be clarified in the final enacted text and any accompanying fiscal notes.

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

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