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PS 947

Para enmendar el título, el inciso (a) y el inciso (c)(2) de la Sección 4030.20 de la Ley Núm. 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico”, a fin de incluir las computadoras, computadoras portátiles y tabletas entre los materiales escolares exentos del pago del Impuesto sobre Ventas y Uso durante el periodo dispuesto en el inciso (b) de dicha Sección; y realizar correcciones gramaticales y de estilo.

2025-2028 Session

Puerto Rico expands sales tax exemption to include computers, laptops, and tablets as eligible school materials during designated purchasing periods.

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Bill Summary · PS 947

Legislative bill overview

Bill PS 947 amends Puerto Rico's Internal Revenue Code (Law 1-2011) to expand the sales and use tax exemption for school materials to explicitly include computers, laptops, and tablets. The amendment modifies Section 4030.20 to clarify which electronic devices qualify for the existing tax exemption during designated periods.

Why is this important

This change directly reduces education costs for Puerto Rican families and schools by making digital learning devices more affordable. Given Puerto Rico's economic challenges and the increasing necessity of technology in education, this exemption could increase access to devices needed for remote and hybrid learning environments.

Potential points of contention

  • Revenue impact: The exemption will reduce government tax revenue, requiring clarification on fiscal impact and how the loss will be offset
  • Device definition boundaries: The bill doesn't specify price limits or specifications, potentially creating ambiguity about which computers/tablets qualify and opportunities for exemption abuse
  • Seasonal vs. year-round application: The exemption ties to existing "designated periods" in subsection (b), which may be restrictive compared to actual school supply purchasing needs throughout the year
  • Implementation complexity: Retailers and tax administrators will need clear guidance on how to verify purchases qualify as school materials versus personal use devices

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

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