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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To establish the Public Policy for Science, Technology and Innovation of the Government of Puerto Rico, define the mechanisms for implementing, measuring and evaluating public policy; ensure its effective execution and continuous review; establish clear metrics and promote multisectoral collaboration to strengthen the innovation ecosystem, strengthening the role of the Puerto Rico Trust for Science, Technology and Research, the Department of Economic Development and Commerce, universities and the private sector; and for other purposes related.

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To establish the “Act to Declare a State of Emergency for Child Violence in Puerto Rico”, for the purpose of declaring a state of emergency for child violence, in accordance with the provisions and terms established by this Act; and for other related purposes.