WeVote
Log In

Bill

Bill

PC 401

Para enmendar el inciso (d) de la Sección 1033.18 de la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico” a fin de admitir una deducción contributiva, a los padres o madres no custodios quienes cumplen con su deber de pagar la pensión alimentaria de sus hijos, que no excederá de la mitad de la deducción a la que tiene derecho el padre o madre custodio, permitir que el padre o madre no custodio reclame la deducción de un menor dependiente en el caso que el custodio no tenga la obligación de rendir la Planilla de Contribución sobre Ingresos; y para otros fines relacionados.

2025-2028 Session

Puerto Rico bill allows non-custodial parents paying child support to claim tax deductions up to half of custodial parent benefits and dependent exemptions when custodian doesn't file.

Referido a Comisión(es)
0
WeVote Research Nonpartisan
Bill Summary · PC 401

Legislative bill overview

Bill PC 401 amends Puerto Rico's Internal Revenue Code (Law 1-2011) to allow non-custodial parents who pay child support to claim a tax deduction equal to up to half of what the custodial parent receives. It also permits non-custodial parents to claim dependent minor deductions when the custodial parent has no tax filing obligation.

Why is this important

This addresses tax equity for non-custodial parents in Puerto Rico by recognizing their financial contributions through child support payments. The measure could affect household budgets for separated/divorced parents and alter tax revenue collection, while potentially simplifying dependency claims in certain family situations.

Potential points of contention

  • Revenue impact: The deduction could reduce government tax revenue, requiring offsetting measures or affecting public services
  • Administrative complexity: Determining eligibility (confirming child support payments, custodial status, filing obligations) adds administrative burden to tax authorities
  • Fairness debate: Questions about whether non-custodial parents should receive tax benefits equivalent to half of custodial benefits, and whether this incentivizes or penalizes child support compliance
  • Dependent exemption conflicts: Allowing dual claims when custodian doesn't file creates potential for disputes over who legitimately claims dependents

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

Sign in to ask a question.