The Act 60 fight is loud again, and almost all of it is aimed at the wrong door. The read here is simple: Act 60 is not one law with one gate. When lawmakers merged the old Act 20 and Act 22 into the Puerto Rico Incentives Code in July 2019, they folded two very different chapters into one name ^[8][9]. We argue about them as if they were the same thing. They are not.