United States · Bill · HR
H.R. 5430 (115th)
Puerto Rico Real Estate Exchange Fairness Act of 2018
Introduced
5 April 2018
Last action
5 April 2018 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
Rescom. González-Colón, Jenniffer [R-PR-At Large], Rep. Soto, Darren [D-FL-9], Rep. King, Peter T. [R-NY-2]
Subjects
Taxation
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.)
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
5 April 2018
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
5 April 2018
Introduced
Introduced in House
Source: IntroReferral
5 April 2018
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 5 April 2018 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 5 April 2018
Introduced in House (PDF)
Introduced in House · EN · 5 April 2018
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Introduced in House
summary · EN · 5 April 2018
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rescom. González-Colón, Jenniffer [R-PR-At Large] · R · Sponsor
- Rep. Soto, Darren [D-FL-9] · D · Sponsor
- Rep. King, Peter T. [R-NY-2] · R · Cosponsor
- · hswm00 · Standing
Related records
No cross-record relationships stored yet.
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
- us · 115-hr-5430 · source updated 11 August 2025