# 115-hr-5430: Puerto Rico Real Estate Exchange Fairness Act of 2018

115-hr-5430, Puerto Rico Real Estate Exchange Fairness Act of 2018, is a 115th Congress bill sponsored by Resident Commissioner González-Colón, Jenniffer [R-PR-At Large] (R-PR); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/115-hr-5430
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 115-hr-5430
- Congress: 115
- Title: Puerto Rico Real Estate Exchange Fairness Act of 2018
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2018-04-05
- Sponsor: Resident Commissioner González-Colón, Jenniffer [R-PR-At Large] (R-PR)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

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.)

## Cosponsors (2)

- Rep. Soto, Darren [D-FL-9] (D-FL), 2018-04-05T00:00:00.000Z
- PETER KING (R-NY), 2018-08-17T00:00:00.000Z

## Related bills

- 115-hr-6809: Puerto Rico Integrity in Medicare Advantage Act
- 115-hr-6609: Port Security Grant Program Reauthorization Act
- 115-hr-6455: National Urban Search and Rescue Response System Reauthorization Act
- 115-hr-6246: Puerto Rico Admission Act of 2018
- 115-hr-5671: Burn Pits Accountability Act
- 115-hr-5651: Puerto Rico Insurance Excise Tax Exemption Act of 2018

## Sources
- [115-hr-5430 on Congress.gov](https://www.congress.gov/bill/115th-congress/house-bill/5430)

## Related
- [115-hr-6809: Puerto Rico Integrity in Medicare Advantage Act](https://policyrisk.com/legislation/115-hr-6809)
- [115-hr-6609: Port Security Grant Program Reauthorization Act](https://policyrisk.com/legislation/115-hr-6609)
- [115-hr-6455: National Urban Search and Rescue Response System Reauthorization Act](https://policyrisk.com/legislation/115-hr-6455)
- [115-hr-6246: Puerto Rico Admission Act of 2018](https://policyrisk.com/legislation/115-hr-6246)
- [115-hr-5671: Burn Pits Accountability Act](https://policyrisk.com/legislation/115-hr-5671)
- [115-hr-5651: Puerto Rico Insurance Excise Tax Exemption Act of 2018](https://policyrisk.com/legislation/115-hr-5651)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/115-hr-5430 (as of 2025-11-18).