Sec. 102. Equal treatment of Puerto Rican families with 1 or more children that is currently provided to families with 3 or more children
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Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: In the case of an individual who is a bona fide resident of Puerto Rico during the entire taxable year— subsection (d)(1)(B)(ii) shall be applied (after application of subsection (h)), by substituting 1 or more qualifying children for 3 or more qualifying children , and for purposes of subclause
(I)of such subsection, such individual's social security taxes for such taxable year shall be determined as if section 101 of the Puerto Rico Economic Empowerment Act of 2018 did not apply. . The amendment made by this section shall apply to taxable years beginning after December 31, 2017.