,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #edcj  ,,in ,,the ,,house ,,of  
,,representatives  ,april #e1 #bjah,miss
 ,gonzlez-,coln of ,puerto ,rico 7for   
herself and ,mr4 ,soto7 introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to treat ,puerto ,rico  
as part of the ,united ,states for      
purposes of determining whether property
 qualifies for treatment as a like-kind 
exchange4  #a4 ,short title ,this ,act  
may be cited as the ,puerto ,rico ,real 
,estate ,exchange ,fairness ,act of     
#bjah4  #b4 ,puerto ,rico treated as    
part of ,united ,states for purposes of 
determination of like-kind exchanges    
7a7 ,in general ,section #ajca7;h7 of   
the ,internal ,revenue ,code of #aihf is
 amended by adding at the end the       
following new paragraph3  7#c7 ,united  
,states ,for purposes of this           
subsection1 the term ,united ,states    
shall be treated as including ,puerto   

,rico4  4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to exchanges completed after the  
date of the enactment of this ,act4