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PC 272

Para enmendar los incisos (b) y (c) de la Sección 4030.20 de la Ley Núm. 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico” o “Código de Rentas Internas de Puerto Rico de 2011” a fin de ampliar el período de exención del pago del impuesto sobre la venta y uso en la compra de uniformes y materiales escolares a dos semanas completas al año e incluir a las computadoras portátiles, tabletas y lápices o bolígrafos digitales en los artículos considerados materiales escolares; y para otros fines relacionados.

2025-2028 Session

Puerto Rico expands school supply tax exemption to two weeks yearly and includes laptops, tablets, and digital styluses to reduce educational costs for families.

Enviado a la Gobernadora
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WeVote Research Nonpartisan
Bill Summary · PC 272

Legislative bill overview

Bill PC 272 amends Puerto Rico's Internal Revenue Code to expand a sales tax exemption for school supplies from one week to two complete weeks annually, and adds laptops, tablets, and digital styluses to the list of exempt items. The measure aims to reduce educational expenses for families during the back-to-school period.

Why is this important

This directly affects household budgets for Puerto Rico families with school-age children by reducing the cost of essential educational materials and technology. The expansion to digital devices reflects modern educational needs, as remote learning and digital tools have become standard in schools. The revenue impact on the government budget and the timing of the exemption period are practical considerations for both families and tax administration.

Potential points of contention

  • Revenue loss: Expanding the exemption period and adding higher-value items (laptops, tablets) will reduce government tax revenue; fiscal impact analysis and funding implications warrant scrutiny
  • Definition ambiguity: "Digital styluses," "tablets," and "laptops" lack precise technical definitions in the bill, potentially creating disputes over which products qualify and administrative enforcement challenges
  • Equity concerns: Families purchasing premium devices may receive disproportionate tax benefits compared to lower-income families, raising questions about whether the exemption effectively targets those most in need

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

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