United States · Bill · S
S. 2373 (110th)
A bill to amend the Internal Revenue Code of 1986 to provide for residents of Puerto Rico who participate in cafeteria plans under the Puerto Rican tax laws an exclusion from employment taxes which is comparable to the exclusion that applies to cafeteria plans under such Code.
Introduced
15 November 2007
Last action
15 November 2007 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Salazar, Ken [D-CO], Sen. Kerry, John F. [D-MA], Sen. Bingaman, Jeff [D-NM]
Subjects
Taxation
Source updated
10 February 2026
Summary
Amends the Internal Revenue Code to exempt from employment and unemployment taxes payments made on behalf of Puerto Rican residents participating in tax-exempt employee benefit cafeteria plans established under Puerto Rican law.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
15 November 2007
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
15 November 2007
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 15 November 2007 · Download file
Documents
3 official files
Introduced in Senate (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
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.
Introduced in Senate (text)
Introduced in Senate · EN · 15 November 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 November 2007
ViewDownloadOpen at official source
Leesvertaling
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.
Introduced in Senate
summary · EN · 15 November 2007
Leesvertaling
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
- Sen. Salazar, Ken [D-CO] · D · Sponsor
- Sen. Kerry, John F. [D-MA] · D · Sponsor
- Sen. Bingaman, Jeff [D-NM] · D · Cosponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/110th-congress/senate-bill/2373
- Open data entity: https://api.congress.gov/v3/bill/110/s/2373
- us · 110-s-2373 · source updated 10 February 2026