Real Estate Exchange Fairness Act of 2023

Summary

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.)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 24 January 2023

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 24 January 2023

   Introduced

   Introduced in House

   Source: IntroReferral

3. 24 January 2023

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 24 January 2023 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 24 January 2023

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 24 January 2023

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 24 January 2023

  Open at official source

Sponsors

• Jenniffer González-Colón · R · Sponsor
• · hswm00 · Standing

Related records

• related to ← Real Estate Exchange Fairness Act of 2021