{"data":{"id":"us/48-u.s.c.-845","jurisdiction":"us","citation":"48 U.S.C. § 845","heading":"Income tax laws; modification or repeal by legislature","body":"The Puerto Rican Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Puerto Rico.","path":["Title 48—TERRITORIES AND INSULAR POSSESSIONS","CHAPTER 4—PUERTO RICO"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc48@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T06:00:59Z","sha256":"39fbcb1086542fbceec61698689dc903365154cd79a3499eb35ae10f824c3082","source_id":"us","stale":false,"prev":"us/48-u.s.c.-824-to-844","next":"us/48-u.s.c.-861"},"notice":"GroundRules: Original legal text. Not legal advice."}