WeVote
Log In

Bill

Bill

PS 899

Para añadir un subinciso (39) al inciso (a) de la Sección 1031.02 de la Ley Núm. 1-2011, según enmendada, conocida como “Código de Rentas Internas de Puerto Rico de 2011”, a fin de eximir del pago de contribuciones los ingresos devengados por concepto de las horas extras trabajadas por el personal de rango del Negociado del Cuerpo de Bomberos de Puerto Rico.

2025-2028 Session

Puerto Rico bill exempts Fire Department firefighters' overtime pay from income taxes, reducing their tax burden while decreasing government revenue.

Referido a Comisión(es)
0
WeVote Research Nonpartisan
Bill Summary · PS 899

Legislative bill overview

Bill PS 899 proposes to amend Puerto Rico's Internal Revenue Code (Law 1-2011) by adding a new tax exemption that would exclude overtime income earned by firefighters in the Puerto Rico Fire Department from income tax obligations. This creates a targeted tax benefit specifically for this public safety workforce.

Why is this important

Firefighters in Puerto Rico would see their overtime compensation exempt from income taxes, effectively increasing their take-home pay without requiring salary increases from the government budget. This addresses compensation challenges in a critical public safety sector while having direct fiscal implications for Puerto Rico's already constrained tax revenues.

Potential points of contention

  • Fiscal impact and precedent: The exemption reduces government revenue during a period when Puerto Rico has limited fiscal capacity; it could also create pressure to extend similar exemptions to other public employees or occupational groups
  • Equity concerns: Granting tax exemptions to one specific public sector group while others (police, medical personnel, teachers) do not receive similar benefits raises fairness questions about which workers deserve preferential tax treatment
  • Implementation complexity: Administering this exemption requires the tax authority to separately track and categorize overtime income for firefighters, adding administrative burden compared to uniform tax treatment

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.