,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #edcj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #e1 #bjah,miss 
,gonzlez-,coln ( ,pu]to ,rico 7= h]self 
& ,mr4 ,soto7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to treat ,pu]to   
,rico z "p ( ! ,unit$ ,/ates = purposes 
( det]m9+ :e!r prop]ty qualifies =      
treatm5t z a l-k9d ex*ange4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,pu]to  
,rico ,real ,e/ate ,ex*ange ,fairness   
,act ( #bjah4  #b4 ,pu]to ,rico treat$ z
 "p ( ,unit$ ,/ates = purposes (        
det]m9ation ( l-k9d ex*anges  7a7 ,9    
g5]al ,section #ajca7;h7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new p>agraph3  7#c7   
,unit$ ,/ates ,= purposes ( ?is         
subsection1 ! t]m ,unit$ ,/ates %all be 
treat$ z includ+ ,pu]to ,rico4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to ex*anges complet$ 
aft] ! date ( ! enactm5t ( ?is ,act4