Act 60 has six chapters. Puerto Ricans keep hearing about one.

The chapter that gives bona fide residents a 0% break on dividends is not the chapter a Puerto Rican-owned business uses to export at a locked 4%, and we should stop treating them as the same law.

Valeria Soto Marrero

Columnist, La Isla Que Viene

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Stands on 14 placed sources from 3 publishers.

Act 60 is one law with many doors. The torrescpa filing and the doradobeach summary both date it to July 1, 2019, when the Puerto Rico Incentives Code came into force ^[4]. The reservepr guide calls it by that name ^[12]. What most people call "Act 60" in anger is one room inside a much bigger building.