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   &lt;pre&gt;[Congressional Record Volume 167, Number 45 (Wednesday, March 10, 2021)][House]From the Congressional Record Online through the Government Publishing Office [&lt;a href="https://www.gpo.gov"&gt;www.gpo.gov&lt;/a&gt;]By Miss GONZALEZ-COLON:H.R. 1742.Congress has the power to enact this legislation pursuantto the following:The Congress has the power to enact this legislationpursuant to Article I, Section 8, Clauses 1 and 18 of theU.S. Constitution, which provide as follows:The Congress shall have Power To lay and collect Taxes,Duties, Imposts and Excises, to pay the Debts and provide forthe common Defense and general Welfare of the United States;but all Duties, Imposts and Excises shall be uniformthroughout the United States; [ . . . ]--AndTo make all laws which shall be necessary and proper forcarrying into Execution the foregoing Powers, and all otherPowers vested by this Constitution in the Government of theUnited States, or in any Department or Officer thereof.Moreover, the Congress has the power to enact thislegislation pursuant to Article IV, Section 3, whichprovides, in relevant part, as follows:The Congress shall have Power to dispose of and make allneedful Rules and Regulations respecting the Territory orother Property belonging to the United States; and nothing inthis Constitution shall be so construed as to Prejudice anyClaims of the United States, or of any particular State.[Page H1326]&lt;/pre&gt;
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     Resident Commissioner González-Colón, Jenniffer [R-PR-At Large]
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      Puerto Rico
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    <item>
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      Tax administration and collection, taxpayers
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      U.S. territories and protectorates
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     2021-05-13T13:59:57Z
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     &lt;p&gt;&lt;b&gt; Real Estate Exchange Fairness Act of 2021&lt;/b&gt;&lt;/p&gt; &lt;p&gt;This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.) &lt;/p&gt;
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   Real Estate Exchange Fairness Act of 2021
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     Real Estate Exchange Fairness Act of 2021
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     To amend the Internal Revenue Code of 1986 to treat Puerto Rico as part of the United States for purposes of determining whether real property qualifies for treatment as a like-kind exchange.
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    Referred to the House Committee on Ways and Means.
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   This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
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H11100
2021-03-10
Ways and Means Committee
hswm00
2
House floor actions
Referred to the House Committee on Ways and Means.
IntroReferral
Intro-H
2021-03-10
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Library of Congress
Introduced in House
IntroReferral
1000
2021-03-10
9
Library of Congress
Introduced in House
IntroReferral
2021-03-10T14:03:00Z
Referred to
House
Ways and Means Committee
hswm00
Standing
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
2021-03-10
2021-03-10
Referred to the House Committee on Ways and Means.
House
Taxation
G000582
Jenniffer
Resident Commissioner González-Colón, Jenniffer [R-PR-At Large]
N
Gonzalez-Colon
R
PR
Puerto Rico Real estate business Tax administration and collection, taxpayers U.S. territories and protectorates
2021-03-10
Introduced in House
 <p><b> Real Estate Exchange Fairness Act of 2021</b></p> <p>This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.) </p>
2021-05-13T13:59:57Z
00
2021-03-10T05:00:00Z
Introduced in House
https://www.govinfo.gov/content/pkg/BILLS-117hr1742ih/xml/BILLS-117hr1742ih.xml
Real Estate Exchange Fairness Act of 2021
Real Estate Exchange Fairness Act of 2021
Display Title
IH
Introduced in House
To amend the Internal Revenue Code of 1986 to treat Puerto Rico as part of the United States for purposes of determining whether real property qualifies for treatment as a like-kind exchange.
Official Title as Introduced
IH
Introduced in House
Real Estate Exchange Fairness Act of 2021
Short Title(s) as Introduced
HR
2023-01-11T13:48:21Z
2023-01-11T13:48:21Z
3.0.0
H11100
2021-03-10
Ways and Means Committee
hswm00
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Referred to the House Committee on Ways and Means.
IntroReferral
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2021-03-10
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Introduced in House
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2021-03-10
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Library of Congress
Introduced in House
IntroReferral
G000582
Jenniffer
Resident Commissioner González-Colón, Jenniffer [R-PR-At Large]
N
Gonzalez-Colon
R
PR
Puerto Rico Real estate business Tax administration and collection, taxpayers U.S. territories and protectorates
2021-03-10
Introduced in House
 <p><b> Real Estate Exchange Fairness Act of 2021</b></p> <p>This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.) </p>
2021-05-13T13:59:57Z
00
Real Estate Exchange Fairness Act of 2021
Real Estate Exchange Fairness Act of 2021
Display Title
IH
Introduced in House
To amend the Internal Revenue Code of 1986 to treat Puerto Rico as part of the United States for purposes of determining whether real property qualifies for treatment as a like-kind exchange.
Official Title as Introduced
IH
Introduced in House
Real Estate Exchange Fairness Act of 2021
Short Title(s) as Introduced
2021-03-10
Referred to the House Committee on Ways and Means.