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
—
Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
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
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 15 November 2007
Introduced in Senate (PDF)
Introduced in Senate · EN · 15 November 2007
Introduced in Senate
summary · EN · 15 November 2007
Sponsors
No sponsors or actors listed by the source.
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/110th-congress/senate-bill/2373
- Open data entity: https://api.congress.gov/v3/bill/110/s/2373