3.0.0 462 2024-07-24T15:24:03Z 2024-07-24T15:24:03Z House H HR 2023-01-24 118 hswm00 Ways and Means Committee House Standing Referred to 2023-01-24T17:00:15Z 2023-01-24 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2023-01-24 Introduced in House IntroReferral Intro-H 9 Library of Congress 2023-01-24 Introduced in House IntroReferral 1000 9 Library of Congress G000582 Rescom. González-Colón, Jenniffer [R-PR-At Large] Jenniffer Gonzalez-Colon R PR N Taxation Taxation 2023-02-06T16:30:30Z 00 2023-01-24 Introduced in House 2023-02-07T17:41:49Z Real Estate Exchange Fairness Act of 2023

This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.)

]]> Real Estate Exchange Fairness Act of 2023 Display Title 45 Real Estate Exchange Fairness Act of 2023 2024-07-24T15:24:03Z Short Title(s) as Introduced 101 Real Estate Exchange Fairness Act of 2023 2024-05-24T13:42:55Z Introduced in House IH Official Title as Introduced 6 To amend the Internal Revenue Code of 1986 to treat Puerto Rico as part of the United States for purposes of determining whether real property qualifies for treatment as a like-kind exchange. 2024-03-18T20:13:41Z Introduced in House IH Introduced in House 2023-01-24T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-118hr462ih/xml/BILLS-118hr462ih.xml 2023-01-24 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.