,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #bcji  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ab1 #bjai,miss
 ,gonzlez-,coln ( ,pu]to ,rico 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 
real prop]ty qualifies = treatm5t z a   
l-k9d ex*ange4  #a4 ,%ort title ,?is    
,act may be cit$ z ! ,real ,e/ate       
,ex*ange ,fairness ,act ( #bjai4  #b4   
,pu]to ,rico treat$ z "p ( ,unit$ ,/ates
 = purposes ( l-k9d ex*anges  7a7 ,9    
g5]al ,section #ajca7;h7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3 ,= purposes ( !      
prec$+ s5t5ce1 ! t]m ,unit$ ,/ates %all 
be treat$ z includ+ ,pu]to ,rico44  7b7 
,effective date ,! am5dm5t made by ?is  
section %all apply to ex*anges complet$ 
aft] ! date ( ! enactm5t ( ?is ,act4