A concurrent resolution expressing the sense of the Congress that the current tax incentives available to companies which operate in Puerto Rico should be retained.

Expresses the sense of the Congress that the Internal Revenue Code provisions dealing with the Puerto Rico and possession tax credit (allowing domestic corporations a tax credit if certain percentages of gross income are derived from sources within a possession or from the active conduct of a trade or business within a possession) should not be revised and should be allowed to continue to operate in their present form.