House bill · 119th Congress · Latest step: Introduced
Fair Taxation of Digital Assets in Puerto Rico Act of 2025
Official title: To amend the Internal Revenue Code of 1986 to modify the application of the sourcing rules for digital asset income of Puerto Rican residents.
Open in Bill Explorer →Where it went
- IntroducedApr 21, 2025
- Committee action—
- Passed House—
- Passed Senate—
- To the President—
- Became law—
Latest action: Apr 21, 2025 — Referred to the House Committee on Ways and Means.
Cost and committee reports
Official records Congress.gov attaches to H.R. 2982.
- Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Ms. VELAZQUEZ, as printed in the Congressional Record (Vol. 171, No. 68, April 21, 2025, Page H1618):Article IV, Section 3, Clause 2 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 April 21, 2025 ↗
Evidence
- Field in the Congress.gov record
- constitutionalAuthorityStatementText
- Statement length
- 199 characters
- Congress.gov bill record
- H.R. 2982, 119th Congress
- Congress.gov API record
- https://api.congress.gov/v3/bill/119/hr/2982
- Record last updated by Congress.gov
- May 28, 2025
- PORKER copy retrieved
- September 13, 2026
- Stored copy, SHA-256 of the file
dbe932773ec351d3b5c4342502bb947c1738dc2bcb2eb041e01b802c3d96d863
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 May 28, 2025). Not every bill gets one.
From the Congress.gov bill record for H.R. 2982, last updated May 28, 2025. PORKER’s copy was retrieved September 13, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.
Vote results
No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).
Cosponsors
2 cosponsors — 2 Democrats
0 of 2 cosponsors (0%) are from the other party.
More from the sponsor
Other 119th Congress bills sponsored by Rep. Nydia Velázquez.
- H.R. 1816 (119th) WOSB Accountability Act
- H.R. 2804 (119th) Protecting Small Business Competitions Act of 2026
- H.R. 10375 (119th) 504 Modernization and Small Manufacturer Enhancement Act of 2026
- H.R. 4004 (119th) No Anonymity in Immigration Enforcement Act of 2025
- H.R. 8563 (119th) Investing in the American Dream Act
- H.R. 5867 (119th) Plant-Powered School Meals Pilot Act
Sponsor’s state and district
Data as of Sep 14, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.