An Act to establish a procedure for the prompt settlement, in a democratic manner, of the political status of Puerto Rico
PL 88-271 (H.R.5945), enacted 02/20/1964

78 STAT. ] 
PUBLIC LAW 88-271-FEB. 20, 1964 
17 
Public Law 88-271 
AN A C T 
February 20. 1964 
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[H. R. 5945] 
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f IMierto Rioo. 
Be it enaeted hy the Senote and House of Representathes 
of th-e 
United States of America in Congress assembled^ That, with due p^^"to^RJ^o^'com. 
recognition to the principle of government by consent of the governed, mission. 
the Congress of the United States hereby establishes the United States- 
Establishment. 
Puerto Rico Coniiuission on the Status of Puerto Rico. 
SEC. 2. (a) The Commission shall, subject t-o enlargement as pro- 
composition. 
vided in subsection (c) of this section, be composed of seven members. 
(b) The President of the T^nited States shall apjKiint the Chairman 
^'^- members. 
of the Commission and f wo other members, all of whom shall be citi-
zens of the United States and none of whom shall be residents of 
Puerto Rico. The President of the Senate, with the approval of tlie 
majority and minoi'ity leaders of the Senate, shall appoint two mem-
l>ers from the membersliip of the Senate. The Speaker of the House 
of Representatives, with the ap})roval of the majority and minority 
leaders of the House, shall appoint two meml)ers from the member-
ship of the House. 
(c) The C'ongress hereby invites Qxte Commonwealth of Puerto Rico ^"efto Rican 
to provide for participation of the Commonwealth and its people in 
the work of the (Vymmission b^" enactment of a law providing for tlie 
appointment of an additional six meml)ers of the Commission, for the 
equal sharing of the expenses of \h^. Commission, and for making 
available, without reimbursement, to \h^ Conmdssion the information 
and assistance of the dej)artments and agencies of Puerto Rico uidess 
prohibited under any law effective 011 the date of enactmejit of this 
Act, u].Hm request of the Conunission. ] f t he legislative assembly shalI 
do so and if the additional six members ai-e appointed the C/ommission 
shall consist of thirt.een members. 
(d) A majority of the Commission shall constitute a quorum for the Qu°fum. 
transaction of its business, but the Connnission may provide for the 
taking of testimony and the reception of evidence at, meetings at which 
there are present not less than three membei's of \h& C^)mmission. Tlie 
Chairman of the Connnission shall call a meeting for oi'ganizing the 
Conmiission as soon as possible after he and a majority of the mem-
bers of the Commission have been appointed. 
SEC. 3. (a) Any member of the Commission who is not an officer 
Payment. 
or employee of the Government of the ITnited States or the gov^ern-
ment of Puerto Rico shall be paicl $75 per diem for his services while 
actually engaged on Commission business, and all members shall be 
entitled to reimbursement for actual travel and reasonable subsistence 
expenses incurred in connection with their service on the Commission. 
(b) The Commission is authorized to appoint and fix the compen- ^^Executive secre-
sation of an Executive Secretary and such other additional personnel 
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as may be necessary to enable the Commission to carry out its func-
tions without regard to the civil service laws, rules, and regulations, 
but any Federal employee subject to those la\\'s, rules, and regidations, 
who may be detailed to the Commission (which detail is hereby 
authorized) shall retain his civil service status without interruption 
or loss of status or privilege. 
(c) The Commission is authorized and directed to call upon the cifs^'^rnfirm^ti^n 
head of any Federal department or agency to furnish information and assistance." 
and assistance which the Commission deems necessary for the per-
formance of its functions, and the heads of such departments and 
agencies are authorized and directed to furnish such assistance, and 
18 
PUBLIC LAW 88-271-FEB. 20, 1964 
[78 STAT. 
Study. 
Report to Pres-
ident, Congress, 
etc. 
Appropriation. 
information, unless proliibited under any law effe<'ti\e on tlie date of 
enactment of tliis Act, witlioiit reimbursement. 
SEC. 4. The Conmiission shall study all factors, including but not 
limited to existing applicable laws, treaties, constitutions, and agree-
ments which may have a bearing on the present and future relation-
ship between the United States and Puerto Rico. The Commission 
shall render its report to the President of the United States, the Con-
gress of the United States, the Governor of Puerto Rico, and the Leg-
islative Assembly of Puerto Rico not earlier than the later of the two 
following dates: 
(i) one year from the date of the meeting called for organizing 
the Commission as provided in section 2(d) of this Act; 
(ii) one year from the date on which the additional six members 
for which provision is made in section 2(c) of this Act are 
appointed, if such appointment occurs within six months after 
the effective date of this Act, 
and not later, in any event, than the opening day of the second session 
of the Eighty-ninth United States C'ongress. 
SEC. 5. There is here])y authorized to be appropriated fi-om the funds 
of the United States Treasury not heretofore appropriated such sums 
(but not more than $250,000) as may be necessary for the performance 
of the work of the Unifed States-Puerto Rico Commission on the 
Status of Puerto Rico. 
Approved February 20, 1964. 
78 STAT. ] 
PUBLIC LAW 88-272-FEB. 26, 1964 
19 
Public Law 88-272 
A N A C T 
February 26, 1964 
To amend the Internal Revenue Code of 1954 to reduce individual and corporate 
[H. R. 8363] 
income taxes, to malie certain structural changes with respect to the income 
tax, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, 
SECTION 1. DECLARATION BY CONGRESS. 
It is the sense of Congress that the tax reduction provided by 
this Act through stimulation of the economy, will, after a brief 
transitional period, raise (rather than lower) revenues and that 
such revenue increases should first be used to eliminate the deficits 
in the administrative budgets and then to reduce the jjiiblic debt. 
To further the objective of obtaining balanced budgets in the near 
future. Congress by this action, recognizes the importance of taking 
all reasonable means to restrain Government spending and urges the 
President to declare his accord with this objective. 
SEC. 2. SHORT TITLE, ETC. 
(a) SHORT TITLE.—This Act may be cited as the "Kevenue Act 
of 1964". 
(b) AMENDMENT or 1954 CODE.—Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed 
m terms of an amendment to, or repeal of, a section or other pro-
vision, the reference shall be considered to be made to a section or 
other provision of the Internal Revenue Code of 1954. 
Title I—Reduction Of Income Tax Rates And 
Related Amendments 
PART I—INDIVIDUALS 
SEC. in. REDUCTION OF TAX ON INDIVIDUALS. 
(a) INDIVIDUALS OTHER THAN HEADS or HOUSEHOLDS.—Subsection 
(a) of section 1 (relating to rates of tax on individuals other than 
heads of households) is amended to read as follows: 
" (a) RATES or TAX ON INDIVIDUALS.— 
"(1) TAXABLE YEARS BEGINNING IN I964,—In the case of a 
taxable year beginning on or after January 1, 1964, and before 
January 1, 1965, there is hereby imposed on the taxable income 
of every individual (other than a head of a household to whom 
subsection (b) applies) a tax determined in accordance with the 
following table: 
"If the taxable income is: 
The tax is: 
Not over $500 
16% of the taxable income. 
Over $500 but not over $1,000 
$80, plus 16.5% of excess over $500. 
Over $1,000 but not over $1,500 
$162.50, plus 17.5% of excess over 
$1 000. 
Over $1,500 but not over $2,000 
$25oi plus 18% of excess over $1,.500. 
Over $2,000 but not over $4,000 
$340, plus 20% of excess over $2,000. 
Over $4,000 but not over $6,000 
$740, plus 23.5% of excess over 
$4 000. 
Over $6,000 but not over $8,000 
$1,210, plus 27% of excess over 
$6,000. 
Over $8,000 but not over $10,000 
$1,750, plus 30.5% of excess over 
CO OOQ 
Over $10,000 but not over $12,000 
$2,360, plus 34% of excess over 
$10,000. 
Over $12,000 but not over $14,000 
$3,040, plus 37.5%, of excess over 
$12,000. 
Revenue Act of 
19 64. 
68 A Stat. 3. 
26 u s e 1.