48 USC § 845 - Income tax laws; modification or repeal by legislature

---
identifier: "/us/usc/t48/s845"
source: "usc"
legal_status: "official_prima_facie"
title: "48 USC § 845 - Income tax laws; modification or repeal by legislature"
title_number: 48
title_name: "TERRITORIES AND INSULAR POSSESSIONS"
section_number: "845"
section_name: "Income tax laws; modification or repeal by legislature"
chapter_number: 4
chapter_name: "PUERTO RICO"
subchapter_number: "III"
subchapter_name: "THE LEGISLATURE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)"
---


# § 845. Income tax laws; modification or repeal by legislature

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.

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**Source Credit**: (Feb. 26, 1926, ch. 27, §§ 261, 1200, 44 Stat. 52, 125; May 17, 1932, ch. 190, 47 Stat. 158.)

## Editorial Notes

### Codification

Similar provisions of act , which related to the Philippine Islands, were formerly classified to .

Section was not enacted as part of the Puerto Rican Federal Relations Act which comprises this chapter.

### Prior Provisions

Provisions similar to those in this section were contained in , , prior to repeal by section 1200 of act , to take effect .

## Statutory Notes and Related Subsidiaries

### Change of Name

“Puerto Rico” substituted in text for “Porto Rico” pursuant to act , which is classified to .