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HR 2632 102th Congress House Taxation Corporation taxes Income tax Location of industries Puerto Rico Stockholders Tax credits Territories (U.S.) Unemployment

To amend the Internal Revenue Code of 1986 to deny the benefits of the Puerto Rico and possession tax credit in the case of runaway plants.

Introduced: June 12, 1991 See on congress.gov
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 12, 1991
Referred to the House Committee on Ways and Means.
Jun 12, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to deny the Puerto Rico and possession tax credit to runaway plants (new or newly expanded operations at Puerto Rican or other possession facilities) unless the Secretary of the Treasury determines that such plants will not have a substantial adverse effect on employment at U.S. facilities. Provides a period for public comment prior to the Secretary's determination.

What's happening now June 12, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jul 9, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2632: To amend the Internal Revenue Code of 1986 to deny the benefits of the Puerto Rico and possession tax credit in the case of runaway plants.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-2632/
MLA
"H.R. 2632: To amend the Internal Revenue Code of 1986 to deny the benefits of the Puerto Rico and possession tax credit in the case of runaway plants.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-2632/.
Bluebook (legal)
H.R. 2632, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-2632/.
Markdown link
[H.R. 2632: To amend the Internal Revenue Code of 1986 to deny the benefits of the Puerto Rico and possession tax credit in the case of runaway plants.](https://openamerica.io/bill/102-HR-2632/)
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