Para enmendar el apartado (a) del Artículo 4.1 de la Ley 27-2011, según enmendada, conocida como “Ley de Incentivos Económicos para la Industria Fílmica de Puerto Rico”, a los fines de eliminar el requisito de pauta, distribución o exhibición comercial al público en general fuera de Puerto Rico para los proyectos fílmicos que comprendan series en episodios, mini series, y programas de televisión de naturaleza similar, incluyendo pilotos y para proyectos de televisión, incluyendo pero sin limitarlo a programas de tele-realidad, conocidos en inglés como “reality shows”, de entrevistas, noticiosos, programas de juegos, entretenimiento, comedia y aquellos dirigidos a niños y de variedad, y para otros fines relacionados.

2025-2028 Session

Bill eliminates external distribution requirement for TV series, streaming shows, and reality programs to access Puerto Rico's film industry tax incentives, expanding eligibility beyond theatrical releases.

Retirada por su Autor

Legislative bill overview

Bill PC 35 proposes amending Puerto Rico's Film Industry Economic Incentives Law (Law 27-2011) to eliminate the requirement that episodic series, mini-series, television programs, reality shows, talk shows, news programs, game shows, and children's programming must have commercial distribution or exhibition outside of Puerto Rico to qualify for tax incentives. This change would allow these productions to receive incentives even if shown only locally or on streaming platforms without theatrical/broadcast release outside the island.

Why is this important

The film tax incentive program is a significant economic driver for Puerto Rico, attracting production companies and generating jobs. By removing the external distribution requirement for television and streaming content, the bill could make it easier for local and international producers to access incentives for TV/streaming projects, potentially increasing production activity. However, it also represents a broader interpretation of what qualifies as incentivizable production, which could affect the program's fiscal impact and original policy objectives.

Potential points of contention

Fiscal cost: Expanding eligibility to productions without external market validation could increase government expenditure on incentives without guaranteed economic multiplier effects

Program scope creep: The original law targeted theatrical films for export; this amendments significantly broadens it to domestic-focused television content, potentially diluting the program's economic development purpose

Reality TV concerns: Including reality shows and entertainment programs raises questions about whether entertainment-only content creates the same quality employment and skill development as scripted dramatic productions