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, 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 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
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
On September 28, 2022, Governor Pedro Pierluisi of Puerto Rico signed Law Number 82-2022 into law, amending Puerto Rico’s sexual harassment statute to require private employers to issue and implement specific protocols to...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
The days may be numbered for Puerto Rico’s 2017 employment reform law. Legislators in the House of Representatives have approved a bill that would repeal or modify parts of the current law. Shortly after being sworn in,...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
Puerto Rico offers many advantages to individuals and companies that decide to establish business operations on the Island. These include unique local tax incentives; a strong, dedicated, and skilled bilingual labor force;...more
On March 21, 2018, the Governor of Puerto Rico announced his “Initiative to Reform the Labor Force,” with the express goal of increasing the employment rate. ...more
On January 26, 2017, Puerto Rico’s Governor, Ricardo Roselló, signed into law the Labor Transformation and Flexibility Act (the “Act”). The Act represents the first significant and comprehensive labor law reform to occur in...more