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Puerto Rico tax credit repeal included in House small business tax package.

Executive Summary

SEC. 936 REPEAL WOULD BE IMPLEMENTED BY GOP TAX PACKAGE scheduled to begin House floor consideration May 22. The phased-in repeal of the Puerto Rico and possessions tax credit is intended to pay for a series of tax credits offered to small businesses to counter the possible effects of a hike in the minimum wage. The Small Business Job Protection Act (HR 3448) was introduced by House Ways & Means Committee Chairman Archer (R-Tex.) May 14, passing mark-up on a vote of 33-3 that day.
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