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
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 July 24, 2024, the Governor of Puerto Rico, Hon. Pedro Pierluisi, signed into law Senate Bill 1282, the Law Against Discrimination Based on Hair Styles. This law adopts as public policy the express prohibition of...more
On August 10, 2023, the U.S. Court of Appeals for the First Circuit affirmed the U.S. District Court for the District of Puerto Rico’s decision declaring Law 41-2022 null and void ab initio....more
On June 20, 2022, Puerto Rico’s governor signed into law Act No. 41-2022 (“the Act”). The Act rolls back certain changes brought about by the Labor Transformation and Flexibility Act (“LTFA”). The LTFA was enacted in 2017 in...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
Marijuana was once again one of the hottest legislative topics across the nation in 2021, and while some states’ new legislation provided greater protections to employers with drug-free and/or zero-tolerance policies, others...more
On September 21, 2021, Puerto Rico Governor Pedro Pierluisi signed into law an Act that raises the hourly minimum wage from $7.25 to $8.50. Prior to this increase, the minimum wage in Puerto Rico had not been modified since...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
On August 8, 2020, Wanda Vázquez Garced signed into law an amendment to the Puerto Rico Working Mothers Act. Under the amendment, adoption leave benefits were extended to female employees adopting minors 6 years old or older....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
On June 1, 2020, Puerto Rico Governor Hon. Wanda Vázquez-Garced signed into law Act No. 56-2020, amending the Puerto Rico Workers' Accident Compensation Act (Act No. 45-1935) to extend workers’ compensation insurance coverage...more
On June 1, 2020, the Governor of Puerto Rico, Hon. Wanda Vázquez-Garced, signed into law Puerto Rico’s new Civil Code. Some of these changes could impact employment-related contracts, although the extent of this impact is not...more
On April 9, 2020, in response to the COVID-19 pandemic, Puerto Rico Governor Hon. Wanda Vázquez-Garced signed into law House Bill No. 2428 (“Bill No. 2428”), now Act No. 37-2020, to amend the Puerto Rico Minimum Salary,...more
On March 26, 2020, the United States Department of Labor (DOL) issued additional questions and answers (Q&As) that further explain employer and employee rights and responsibilities under the federal Families First Coronavirus...more
Following declaration of a state of emergency by Puerto Rico Governor Wanda Vázquez due to the Coronavirus (COVID-19) pandemic on March 16, 2020, the Puerto Rico Senate has approved a bill addressing sick leave for private...more
Employers in Puerto Rico Precluded from Using Credit Reports or Credit History for Employment Actions - New Legislation Enacted - On October 8, 2019, the Governor of Puerto Rico signed into law Act No. 150 of October 8,...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 October 8, 2019, the Governor of Puerto Rico signed into law Act No. 150 of October 8, 2019 (“Act 150” or “the Act”), which prohibits employers from, among other actions, verifying or investigating credit history or credit...more
Act No. 83 of August 1, 2019, (Act 83) provides up to 15 days of unpaid leave, and/or reasonable accommodation, for employees who are themselves victims of abusive situations, or have a close family member who is. ...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 2018 Regular Session of the Connecticut General Assembly passed bills that, among other things: (1) revise the Student Data Privacy Act; (2) address budgetary issues stemming from attempts at reducing and rescinding...more
Puerto Rico is still reeling from the aftermath of Hurricane Maria. Recently, the governor of Puerto Rico signed into law Act No. 115 of June 20, 2018, to promote recovery efforts and provide much-needed aid to affected...more