This document contains tax rules relating to Puerto Rico under present law and under potential future statuses, specifically statehood, independence, and enhanced commonwealth status, as examined in the "Puerto Rico Status Referendum Act" (S. 712). The content was scheduled for hearings before the Senate Committee on Finance on November 14-15, 1989. As JCS-19-89, this resource provides insight into the legislative considerations surrounding Puerto Rico's status and its fiscal relationship with the United States.
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