Sec. 4. Application of premium tax credits in Puerto Rico
79 words·~1 min read·
/bill/119/hr/6479/ih/section-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 36B of the Internal Revenue Code of 1986 is amended by redesignating subsection
(h)as subsection
(i)and by inserting after subsection
(g)the following new subsection: For purposes of subsections (b)(2)(A), (b)(3)(C), (b)(3)(D)(ii), and (c)(2)(A)(i), Puerto Rico shall be treated in the same manner as a State. . The amendments made by this section shall apply to months beginning on or after the date that is 1 year after the date of the enactment of this Act.