Las cantidades donadas a la Administración para la Revitalización de las Comunidades (ARCo.), para ser utilizadas en el pareo de los fondos en las cuentas de ahorro y desarrollo individual, podrán ser deducidas del ingreso bruto de los donantes conforme con la Sección 1023(o) y 1023(aa)(2)(m) del Código de Rentas Inernas de Puerto Rico.
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