United States · Bill · HR
H.R. 5430 (115th)
Puerto Rico Real Estate Exchange Fairness Act of 2018
Introduced
5 April 2018
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
11 August 2025
Summary
Puerto Rico Real Estate Exchange Fairness Act of 2018 This bill amends the Internal Revenue Code to require 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. (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.)
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 5 April 2018
Introduced in House (PDF)
Introduced in House · EN · 5 April 2018
Introduced in House
summary · EN · 5 April 2018
Sponsors
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Related records
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/5430
- Open data entity: https://api.congress.gov/v3/bill/115/hr/5430