Esta ley exime del pago de arbitrios a los vehículos de motor adquiridos por soldados y rescatistas puertorriqueños activados y movilizados a Estados Unidos como resultado de los eventos del 11 de septiembre de 2001. La exención aplica a un vehículo por persona hasta un valor de $43,000.
(Approved January 3, 2003)
To add Article 2049* to Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," for purposes of allowing an exemption from the payment of excise taxes in the introduction regarding motor vehicles acquired by Puerto Rican soldiers and rescuers activated and mobilized to the United States as a result of the events that transpired on September 11, 2001.
As a result of the regrettable events that took place on September 11, 2001, in the United States of America, a large number of Puerto Ricans traveled there to render their assistance in a number of aspects to our brethren in their time of need.
One of the groups that responded to this patriotic calling was Unit 311 QM CO. (MA) of the United States Army Reserve. This Unit was activated on September 15, 2001 to assist in the recovery of bodies and personal effects in the Pentagon, and acquired a series of necessary effects for the performance of their daily duties, thus trying to make the separation from the Island a little less difficult.
These heroes return home and somehow this Legislative Assembly deems it extremely meritorious to grant them an exemption from the payment of excise taxes for the automobiles they purchased while risking their lives in defense of the United States of America.
⁰ ⁰: * A Section 2049 already exists in Act 120 of October 31, 1994.
Section 1.-Section 2049 is hereby added to Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," to read as follows: "Section 2049.-Exemption from the Payment of Excise Taxes on Motor Vehicles Acquired by Puerto Rican Reservist Soldiers and Rescuers stationed in the United States of America who were activated as a result of the events of September 11, 2001.
Automobiles acquired by Puerto Rican Reservist Soldiers and Rescuers stationed in the United States of America as a consequence of the events of September 11, 2001 shall be exempted from the payment of the excise taxes levied pursuant to Section 2014 of this Subtitle. Said exemption shall be valid for one vehicle per soldier or rescuer for the first forty-three thousand $(43,000)$ dollars of the total value of the vehicle."
Section 2.-This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 43 (H.B. 2876) of the $4^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to add Article 2049* to Act No. 120 of October 31, 1994, as amended, known as the "Puerto Rico Internal Revenue Code of 1994," for purposes of allowing an exemption from the payment of excise taxes in the introduction regarding motor vehicles acquired by Puerto Rican soldiers and rescuers activated and mobilized to the United States as a result of the events that transpired on September 11, 2001, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $31^{ ext {st }}$ of January of 2004.
Elba Rosa Rodríguez-Fuentes Director
⁰ ⁰: * A Section 2049 already exists in Act 120 of October 31, 1994.