Table 1 displays CBO's estimate for division A of H.R. 5687, which would provide appropriations for assistance to U.S. territories affected by recent natural disasters.
Table 2 displays JCT’s estimate of changes in the deficit under division B of H.R. 5687, which would provide tax relief to Puerto Rico. The bill would affect a number of tax provisions for Puerto Rico and its residents, including the child tax credit, earned income tax credit, low-income housing credit, the new markets tax credit, the employee retention credit, and the cover over of distilled spirits taxes. Consistent with the language in division C of H.R. 5687, and at the direction of the House Committee on the Budget, division B is considered to be authorizing legislation rather than appropriation legislation.