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 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
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
The Puerto Rico Secretary of Health issued Administrative Order No. 2024-589, declaring a public health emergency due to the prevalence of cases of dengue fever on the Island. Administrative Order No. 2024-589, signed on...more
The governor of Puerto Rico has issued Executive Order No. OE-2023-012, ending the state of emergency declared in 2020 due to the pandemic caused by the Coronavirus (COVID-19) and repealing multiple Executive Orders issued to...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
The Puerto Rico Senate has approved a bill (Senate Bill 1524) that would reverse some vacation and sick leave provisions relating to private sector employees adopted under the controversial “Labor Transformation and...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
Puerto Rico’s Law 37-2020 provides certain employees up to five days of paid leave once they exhaust other paid leave. Law 37-2020 amends Puerto Rico Law 180-1998, which establishes paid sick and vacation leave benefits...more
The Puerto Rico Secretary of Labor and Human Resources, Hon. Briseida Torres-Reyes, has issued Opinion No. 2020-02 on the applicable legal provisions related to exempt and non-exempt employees of the private sector as a...more
The Puerto Rico Senate has revised House Bill 2428 to replace the provision of 20 days of unpaid emergency leave due to diagnosis of a pandemic illness with five days of paid emergency leave. HB 2428 seeks to amend Puerto...more
Just one year after substantial changes to Puerto Rico employment laws became effective, the Governor has enacted two new sick leave laws. One shields employees from adverse consequences from sick leave use. The other creates...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
Employer-friendly revisions to attract new businesses and facilitate operations for existing enterprises signals a new era of labor flexibility in Puerto Rico. On January 26, 2017, weeks after being sworn in as the...more
Effective December 31, 2015, all employers in Puerto Rico with at least 16 employees must allow eligible employees to use up to 5 paid sick leave days to care for an ill spouse, parent, or child. Eligible employees are those...more