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H.R. 1742

Real Estate Exchange Fairness Act of 2021

Real Estate Exchange Fairness Act of 2021

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.)

Referred to the House Committee on Ways and Means.

Resident Commissioner González-Colón, Jenniffer [R-PR-At Large](R-PR)Sponsor
1committees3actions4subjects
  1. IntroReferralH11100

    Referred to the House Committee on Ways and Means.

    Ways and Means Committee
  2. IntroReferralIntro-H

    Introduced in House

  3. IntroReferral1000

    Introduced in House

Real Estate Exchange Fairness Act of 2021 — Informed