This resolution requires the House of Representatives to address the revenue impact and application of tax law that excludes certain income sourced to Puerto Rico from taxation by the United States and Puerto Rico, particularly the application of the Act to Promote the Relocation of Individual Investors to Puerto Rico (also known as Act 22), which provides tax benefits to residents of Puerto Rico. Under current law, income, dividends, interest, and some capital gains sourced to Puerto Rico may be excluded or exempt from tax by both the United States and Puerto Rico. The Internal Revenue Service initiated an audit and compliance campaign targeting individuals who attempt to avoid tax by improperly claiming to be a resident of Puerto Rico or erroneously sourcing income to Puerto Rico (rather than the United States) to claim tax exemptions and exclusions.