I 118th CONGRESS 1st Session H. R. 4026 IN THE HOUSE OF REPRESENTATIVES June 12, 2023 Mrs. González-Colón (for herself, Mr. Torres of New York , and Mr. Moylan ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to allow certain credits and deductions to be taken as a refundable tax credit by Puerto Rico businesses or residents, and to extend such credits and deductions to possessions of the United States.