Title 48, Territories and Insular PossessionsRelease 119-102
§845 Income Tax Laws; Modification or Repeal by Legislature
Title 48 › CHAPTER 4 — PUERTO RICO › SUBCHAPTER III — THE LEGISLATURE › § 845
Summary
Puerto Rico's lawmakers can change income tax laws.
Full Legal Text
Title 48, §845
Territories and Insular Possessions, Source: USLM XML via OLRC
The Puerto Rican Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Puerto Rico.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Codification Similar provisions of act Feb. 26, 1926, which related to the Philippine Islands, were formerly classified to section 1055 of this title. Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.
Prior Provisions
Provisions similar to those in this section were contained in act June 2, 1924, ch. 234, § 261, 43 Stat. 294, prior to repeal by section 1200 of act Feb. 26, 1926, to take effect Jan. 1, 1925.
Statutory Notes and Related Subsidiaries
Change of Name
“Puerto Rico” substituted in text for “Porto Rico” pursuant to act May 17, 1932, which is classified to section 731a of this title.
Reference
Citations & Metadata
Citation
48 U.S.C. § 845
Title 48, Territories and Insular Possessions
Last Updated
Aug 21, 2026
Release point: 119-102