TAKE A CHANCE ON ME! Tax Planning During the Biden Administration
SO VERY HARD TO GO (NOT)! In Pursuit of Puerto Rican Tax Incentives
ISLA DEL ENCANTO - INTRODUCING BORICUA SPLIT DOLLAR
Isla del Encanto-Introducing Boricua Split Dollar
On August 1, 2025, Puerto Rico enacted Act No. 87-2025, the “Código de Lactancia de Puerto Rico” or “Puerto Rico Lactation Code” (the Code). The law took immediate effect and consolidated prior laws into one unified code. It...more
Puerto Rico has enacted a groundbreaking Lactation/Breastfeeding Code that consolidates in one statute the rights of breastfeeding employees and the responsibilities of employers across the Island. Signed into law on...more
On August 1, 2025, Governor Jennifer González signed Act 87-2025, titled, “Puerto Rico Lactation Code” (“Code” or “Act 87-2025”). The Code compiles all previously enacted breastfeeding-related laws into one (i.e.,...more
Vacationers are flocking to Puerto Rico this summer to see the island’s superstar reggaeton singer perform, and the potential economic boost is capturing the attention of many businesses. Whether your business is already...more
President Donald Trump recently signed into law the bill commonly known as the One Big Beautiful Bill Act (OBBBA). On July 4, 2025, the OBBBA made permanent many of the provisions of the Tax Cuts and Jobs Act of 2017 (TCJA)...more
Puerto Rico Governor Jennifer González recently signed into law two employment statutes, Act No. 37-2025 and Act No. 26-2025, governing arbitration and hiring preferences for veterans, respectively....more
The Puerto Rico Supreme Court recently ruled that an employer did not have just cause under local employment law to dismiss an employee who required additional medical treatment after the expiration of the job reserve period...more
The Puerto Rico Supreme Court recently issued a decision reaffirming the importance of just cause for employment terminations in Puerto Rico. Méndez Ruiz v. Techno Plastics Industries, Inc., No. 2025 TSPR 68 (June 26, 2025)....more
Puerto Rico Governor Jeniffer González has signed Act No. 29-2025 into law, modifying the Act to Regulate the Breastfeeding or Breast Milk Extraction Period, as amended (“Act 427-2000”), which provides certain nursing...more
On June 23, 2025, Governor Jennifer González signed Act 29-2025, amending Puerto Rico’s Act 427-2000, “Act to Regulate Breastfeeding and Breast Milk Extraction Periods,” and strengthening protections for nursing employees....more
On June 26, 2025, the Puerto Rico Supreme Court (PRSC) issued an opinion in Méndez Ruiz v. Techno Plastics Industries, Inc., 216 D.P.R. ____, 2025 TSPR 68 (2025), determining whether the defendant had “just cause” under...more
The Supreme Court of Puerto Rico recently issued an important decision limiting the role of Puerto Rico’s courts in labor complaints that involve conduct governed by the National Labor Relations Act (NLRA). In Rodríguez...more
On May 21, 2025, the Supreme Court of Puerto Rico had the opportunity to address the judicial deference that was traditionally given to administrative decisions. In Vázquez v. Consejo de Titulares, 215 D.P.R. ___, 2025 TSPR...more
In July 2022, the agency formerly known as the Puerto Rico Auxiliary Secretariat for Regulation and Accreditation of Health Facilities (SARAFS), now the Auxiliary Secretariat for the Regulation of Public Health (SARSP),...more
Litigants in Puerto Rico now have an easier path to challenge administrative agencies’ determinations after the Puerto Rico Supreme Court (PRSC) ruled in Vázquez v. Consejo de Titulares, 2025 TSPR 56, that courts shall not...more
The Puerto Rico Supreme Court has issued a landmark decision limiting the deference that Puerto Rico courts owe to administrative agencies’ legal conclusions. The ruling recalibrates the balance of power between courts and...more
The Puerto Rico Supreme Court has reaffirmed that Puerto Rico courts lack subject-matter jurisdiction over employment claims that arguably involve unfair labor practices covered by the National Labor Relations Act (NLRA). ...more
“Energy security,” the principle that when you flip a light switch the lights will turn on, is something that most Americans take for granted. But the mechanics behind it incorporate both century-old transmission towers and...more
In recent years, Latin America’s (“LatAm”) gaming industry- particularly the iGaming sector- has experienced significant growth, predominantly in South America, with countries such as Brazil and Peru leading the way. ...more
On March 19, 2025, Puerto Rico Governor Hon. Jennifer A. González repealed several sections of Executive Order 2022-014 (“EO-2022-014”) through Executive Order 2025-015 (“EO-2025-015”). EO-2022-014 established the “Pilot...more
On February 10, 2025, Pluvia LLC (“Pluvia”) filed a petition for a declaratory order, asking FERC to clarify its jurisdiction to issue a preliminary permit for the construction, operation, and maintenance of transmission...more
Puerto Rico has recently relaxed its requirements for remote work, implementing significant changes. The first set of changes occurred in 2022 with the enactment of Law 52-2022....more
On January 23, 2025, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing the applicable 2024 limits for Puerto Rico qualified retirement plans. Pursuant to...more
On January 14, 2025, the Supreme Court of Puerto Rico had the opportunity to address the “national origin” protected category under the anti-discrimination provisions of Puerto Rico Act No. 100 of June 30, 1959, as amended...more
The Puerto Rico Supreme Court has issued an opinion interpreting, for the first time, several provisions of the Puerto Rico Labor Reform Act of 2017, specifically holding the McDonnell Douglas burden-shifting framework...more