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
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
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
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
Puerto Rico’s General Election Day will take place Nov. 5, 2024. Employers may operate on Election Day during their regular business hours, without any restrictions. However, employers should plan for employees taking time...more
A new law in Puerto Rico provides several pay and anti-discrimination protections for athletes on account of their pregnancies. A separate sports-related employment law extends leave protections for eligible athletes, coaches...more
On August 8, 2023, Puerto Rico’s government enacted Act No. 88-2023, known as the “Puerto Rican Military Code of the 21st Century” (“Military Code”). This new law supersedes the previously enacted Military Code of Puerto Rico...more
For the past few years, Puerto Rico’s finances have been supervised by a board designated by the U.S. Government—the Financial Oversight & Management Board for Puerto Rico (“FOMB”). Its role is to revise and approve the...more
On June 20, 2022, Governor Pedro Pierluisi signed into law Act No. 41-2022, instituting drastic changes to labor and employment laws in Puerto Rico and extending employment rights for employees in the private sector. In doing...more
On July 29, 2021, Puerto Rico Governor Pedro Pierluisi signed into law Act No. 15-2021 (Act 15). Act 15 amends Act No. 42 of July 9, 2017, also known as the Act to Manage the Study, Development and Research of Cannabis for...more
The Puerto Rico Women’s Advocate Office has published Guidelines for the Establishment of Nursing Rooms with the purpose of ensuring uniformity and setting forth all aspects employers should consider when establishing a...more
On February 11, 2021, the Women’s Advocate Office (WAO) published Guidelines on the Acclimatization of Lactation Rooms (Guidelines), which apply to both public- and private-sector employers....more
On August 8, 2020, Puerto Rico Governor Hon. Wanda Vázquez Garced signed into law House Bill No. 2424 (“Bill No. 2424”), to amend the Puerto Rico Working Mothers Protection Act, otherwise known as Act 3 of March 13, 1942...more
Puerto Rico Governor Wanda Vázquez recently signed into law Puerto Rico’s new Electoral Code, Act No. 58 of June 20, 2020 (Act No. 54-2020). The Electoral Code includes noteworthy changes to employees’ voting rights....more
In an unprecedented move and without taking into consideration the mass opposition from the private sector, on August 7, 2020, the Governor of Puerto Rico signed into law House Bill 306 to prohibit workplace bullying. This...more
Puerto Rico may become the first jurisdiction to adopt law against workplace bullying. The Puerto Rico Legislature has considered bills on anti-bullying requirements in the workplace over the last decade. None of these...more
On January 3, 2020, Puerto Rico Governor Wanda Vázquez signed Law No. 9-2020 (“Act 9” or “the Act”), known as the Working Women’s Bill of Rights. While the Act expressly states that it was enacted for informational purposes...more
On August 1, 2019, just a day prior to his resignation as Governor of Puerto Rico, Ricardo Rosselló signed into law Act No. 83 of August 1, 2019 (“Act 83” or “the Act”), a very detailed leave statute applicable to public and...more
The Governor of Puerto Rico recently signed into law Act No. 28 (“Act 28”), entitling all employees, including temporary employees, to take up to six days of paid leave per year if they suffer from a “catastrophic illness.”...more
Earlier this year, the Governor of Puerto Rico signed into law the Labor Transformation and Flexibility Act (“the Act”). While the Act makes substantial changes to virtually all existing Puerto Rico employment laws, it also...more