(a) Para todos los efectos de ley, incluyendo el “Código de Rentas Internas para un Nuevo Puerto Rico”, según enmendado, y cualquier ley o estatuto sucesor de éste, el ingreso total de todos los premios regulares y los suplementarios y cualquier otro ingreso derivado y recibido de las carreras de caballos y del Sistema de Video Juego Electrónico por los dueños de ejemplares inscritos en la Administración, estará exento de cualquier tributación, arbitrio o impuestos fijados en el Código antes mencionado, según enmendado, siempre que se mantenga activa y operacional la presentación de carreras de caballos en un hipódromo autorizado en el Estado Libre Asociado de Puerto Rico.
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