,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #bcji  ,,in ,,the ,,house ,,of  
,,representatives  ,april #ab1          
#bjai,miss ,gonzlez-,coln of ,puerto    
,rico 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 real property       
qualifies for treatment as a like-kind  
exchange4  #a4 ,short title ,this ,act  
may be cited as the ,real ,estate       
,exchange ,fairness ,act of #bjai4  #b4 
,puerto ,rico treated as part of ,united
 ,states for purposes 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 following3 ,for purposes of 
the preceding sentence1 the term ,united
 ,states shall be treated as including  
,puerto ,rico44  7b7 ,effective date    
,the amendment made by this section     

shall apply to exchanges completed after
 the date of the enactment of this ,act4