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RCC 232

Para ordenar al Secretario del Departamento de Hacienda de Puerto Rico a que, emita una Determinación Administrativa para eximir del cobro del Impuesto sobre Ventas y Uso (IVU) a los alimentos preparados, por un período de treinta (30) días, como medida de alivio económico ante el inminente cierre del gobierno federal.

2025-2028 Session

Exempts prepared foods from IVU for 30 days via an Administrative Determination by Hacienda, providing temporary price relief.

Referido a Comisión(es)
0
WeVote Research Nonpartisan
Bill Summary · RCC 232

RCC 232 – Summary

Overview

RCC 232 is a resolution introduced in Puerto Rico aimed at instructing the Secretary of the Department of Treasury (Hacienda) to issue an Administrative Determination that exempts prepared foods from the Impuesto sobre Ventas y Uso (IVU) for 30 days. The measure is described as economic relief in response to the imminent federal government shutdown. The bill is currently classified as a resolution and is at an early stage in the legislative process.

Purpose and Intent

  • Directs the Secretary of Hacienda to issue an Administrative Determination.
  • The Determination would exempt prepared foods from IVU for a 30-day period.
  • Framed as a temporary relief measure tied to potential economic disruption caused by a federal government shutdown.

Key Provisions

  • Scope: Exemption from IVU for prepared foods.
  • Duration: 30 days.
  • Mechanism: Requires an Administrative Determination by the Secretary of Hacienda (not a statute change). This means action would be executed administratively rather than through a new law.
  • Policy rationale: Economic relief in the context of an imminent federal shutdown.

Affected Parties and Impacts

  • Consumers: Potentially lower purchase prices for prepared foods during the 30-day period.
  • Foodservice and retail sectors selling prepared foods: Temporary tax relief could affect pricing, cash flow, and competitive dynamics.
  • Puerto Rico Department of Treasury (Hacienda): Responsible for issuing the Administrative Determination and implementing any related administrative steps.
  • Government revenue: Short-term IVU revenue impact during the 30-day window; broader fiscal effects would depend on how many transactions are affected.

Procedural History and Timeline

  • Filed (Radicado): October 28, 2025.
  • First Reading: October 30, 2025 (Primera Lectura de la Cámara).
  • Referral: October 30, 2025, to one or more commissions for study and amendment.
  • Current status: Referido a Commission(es); no further actions recorded in the provided information.

Fiscal and Administrative Considerations

  • Revenue impact: Exemption would reduce IVU collections for prepared foods during the 30-day period.
  • Fiscal sustainability: As a short-term administrative measure, timing and scope should align with Treasury capacity to implement and monitor compliance.
  • Implementation: Since the mechanism is an Administrative Determination, it would rely on Treasury procedures rather than an act of the Legislature. There could be follow-up questions about scope (which foods qualify as “prepared foods”) and enforcement.

Next Steps

  • Committee review and potential amendments in the referring commissions.
  • If advanced, possible floor consideration by the chamber holding RCC 232.
  • Depending on legislative outcome, either a formal directive via resolution would proceed, or further legislative action could be required to codify or adjust the measure.

Note: The bill’s “Version Content” is not provided, and this summary reflects the information available from the bill’s description and the recorded legislative actions.

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

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