Para asignar al Departamento de Hacienda la cantidad de quinientos cincuenta y cuatro millones de dólares ($554,000,000), con cargo al Fondo General del Tesoro Estatal, a los fines de financiar los costos relacionados con una distribución de pagos a ciertos individuos por concepto de un Cheque de Alivio Contributivo para los Trabajadores y la Clase Media para el año contributivo 2025, facultar al Departamento de Hacienda a emitir pagos de conformidad con los requisitos aquí establecidos, establecer los parámetros para dicho proceso, ordenar y facultar al Secretario del Departamento de Hacienda promulgar cualquier norma administrativa para cumplir los propósitos aquí establecidos, ordenar a la Oficina de Gerencia y Presupuesto a autorizar las partidas que sean necesarias para cumplir y hacer cumplir los propósitos de esta Resolución Conjunta, y para otros fines relacionados

2025-2028 Session

Puerto Rico allocates $554 million for tax relief checks to workers and middle-class residents for 2025, with Treasury Department determining eligibility through administrative rules.

Res. Conj. 6-2026

Legislative bill overview

Bill RCC 278 allocates $554 million from Puerto Rico's General Treasury Fund to finance "Contributive Relief Checks" (Cheques de Alivio Contributivo) for workers and middle-class individuals for the 2025 tax year. The bill authorizes the Department of the Treasury to distribute these payments according to established requirements and empowers it to issue administrative regulations implementing the program.

Why is this important

This represents a substantial direct payment to taxpayers representing approximately 3-4% of Puerto Rico's annual budget, potentially affecting hundreds of thousands of residents' household finances. The bill's implementation will depend on how narrowly or broadly the Treasury defines "workers and middle-class individuals," which could significantly impact eligibility and payment amounts.

Potential points of contention

Fiscal sustainability: Allocating over half a billion dollars raises questions about whether Puerto Rico's current fiscal recovery plan and debt obligations permit such discretionary spending

Eligibility criteria undefined: The bill authorizes the Treasury to establish parameters through administrative regulation, leaving actual beneficiaries and payment amounts subject to bureaucratic determination rather than legislative specificity

Timeline concerns: The bill addresses the 2025 tax year but was signed in February 2026, creating uncertainty about retroactive application and implementation deadlines