Remembering the victims of the 1989 Tiananmen Square massacre and condemning the continued and intensifying crackdown on human rights and basic freedoms within the People's Republic of China, including the Hong Kong Special Administrative Region, by the Chinese Communist Party, and for other purposes.

Real Estate Exchange Fairness Act of 2023

This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.)