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HR 5430 115th Congress House

Puerto Rico Real Estate Exchange Fairness Act of 2018

Official title: To amend the Internal Revenue Code of 1986 to treat Puerto Rico as part of the United States for purposes of determining whether property qualifies for treatment as a like-kind exchange.

Introduced: April 5, 2018 See on congress.gov
Taxation Puerto RicoReal estate businessTax administration and collection, taxpayersU.S. territories and protectorates
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Apr 5, 2018
Referred to the House Committee on Ways and Means.
Apr 5, 2018
Introduced in House
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 Latest action April 5, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Puerto Rico Real Estate Exchange Fairness Act of 2018

This bill amends the Internal Revenue Code to require 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. (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.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Soto, Darren
Florida · Apr 5, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5430: Puerto Rico Real Estate Exchange Fairness Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5430/
MLA
"H.R. 5430: Puerto Rico Real Estate Exchange Fairness Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5430/.
Bluebook (legal)
H.R. 5430, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5430/.
Markdown link
[H.R. 5430: Puerto Rico Real Estate Exchange Fairness Act of 2018](https://openamerica.io/bill/115-HR-5430/)
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