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PUBLIC LAW 102-26—APR..9, 1991 105 STAT. 129 SEC. 11. SIMPLIFIED NEEDS ANALYSIS. Section 479(a) of the Act is amended by adding before the period at 20 USC I087ss. the end thereof the following: ", or who file an income tax return pursuant to the tax code of the Commonwealth of Puerto Rico or who are not required to file pursuant to that tax code". Approved April 9, 1991.
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LEGISLATIVE HISTORY—H.R. 1285: CONGRESSIONAL RECORD, Vol. 137 (1991): Mar. 19, considered and passed House. Mar. 21, considered and passed Senate.
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