P. of C. 2329

Memorials
IEPR
17 December 2025

Date: March 18, 2015

To create the “Law of Transformation to the Tax System of the Commonwealth of Puerto Rico”, also known as the Internal Revenue Code of 2015, for the purpose of establishing a tax system into a simpler, fairer, more effective, broad-based one that is easy to oversee and promotes economic development; to significantly reduce income contribution rates to individuals and corporations; to eliminate sales and use tax; to establish a value added tax; to establish transitional provisions for repeal of Act No. 1-2011, as amended, known as the Puerto Rico Internal Revenue Code of 2011; for other related purposes.

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P. of C. 2329

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P. of S. No. 803

Date: November 20, 2013

To add the new subparagraphs (a) and (q) and renumber the current subparagraphs (a), (b), (c), (d), (f), (g), (h), (i), (i), (j), (k), (l), (m), (n), (o), (p) and (q) as subparagraphs (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q) and (s) of Article 1.3; amend Article 2.03; add the new paragraphs (3) and (9) and re-list the current paragraphs (3), (4), (5), (6), (7) and (8), such as paragraphs (4), (5), (6), (7), (8) and (10) of Article 3.11 of Act No. 54 August 15, 1989, as amended, for the purpose of recognizing active empowerment of minors, who are experiencing a manifestation of violence, inequity or intimidation within a couple's relationship, to claim, before the appropriate authorities, an order of protection, without the need to receive the consent of their parent with parental authority, their legal guardian or the appearance of a judicial defender who provides them with legal capacity to claim the remedy that is appropriate in law;...

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