To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico.

Cost and committee reports

Official records Congress.gov attaches to H.R. 1403.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Miss GONZALEZ-COLON of Puerto Rico, as printed in the Congressional Record (Vol. 163, No. 39, March 7, 2017, Page H1595):
  Article IV Section III of the U.S. Constitution: The Congress shall have power to dispose of and make all needful rules and regulations respecting the territory or other property belonging to the United States
  Source: Congress.gov, Congressional Record March 7, 2017 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  209 characters

  Congress.gov bill record

  H.R. 1403, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/1403

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 21, 2026

  Stored copy, SHA-256 of the file

  f832217f5bb4f8021083ae771b485bae9a3bb0b056ac69aa506a54697635fe2d

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 1403, last updated January 3, 2025. PORKER’s copy was retrieved September 21, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.