Para enmendar el Artículo 16, inciso (e) de la Ley Núm. 8 – 2004, según enmendada, conocida como “Ley Orgánica del Departamento de Recreación y Deportes”; a los fines de eximir del pago de cualquier tributo o contribución a toda persona que presente una solicitud de licencia para desempeñarse, de manera voluntaria y sin interés ni intención de obtener remuneración o compensación alguna por su trabajo y servicios prestados; ya sea como instructor, líder recreativo, entrenador deportivo, árbitro, oficial o juez.

2025-2028 Session

Exempts from any tax or contribution the license application for volunteers in recreation and sports who seek licensure and do not expect remuneration.

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Overview

Bill PC 1310 (Session 2025-2028, Puerto Rico) seeks to amend Article 16, subsection (e) of Law No. 8-2004, as amended, known as the Organic Law of the Department of Recreation and Sports. The amendment would exempt from payment of any tax or contribution any person who submits an application for a license to volunteer and who does not have any interest or intention to receive remuneration or compensation for the work and services provided, whether as an instructor, recreational leader, sports coach, referee, official, or judge.

Purpose and Intent

Primary aim: Create a tax/tribute exemption for volunteers applying for licensing to perform roles within the Department of Recreation and Sports.

Target group: Individuals who offer volunteer services without compensation in roles related to recreation and sports activities.

Policy goal implicit in the bill: Encourage volunteer participation by reducing fiscal barriers for those who contribute their time and expertise without monetary compensation.

Key Provisions

Amends Article 16(e) of Law No. 8-2004 (as amended) to add a tax/tribute exemption.

Eligibility condition: The applicant must submit a license request to perform volunteer work and must have no interest or expectation of remuneration or compensation for the services rendered.

Scope of roles covered: Instructors, recreational leaders, sports coaches, referees, officials, and judges who are volunteering under the licensing framework of the Department of Recreation and Sports.

Fiscal impact: Exemption from any tax or contribution would apply specifically to the license application process for these volunteers.

Who Would Be Affected

Prospective volunteers seeking licenses in recreational or sporting activities under the Department of Recreation and Sports.

Individuals who serve in unpaid capacities as instructors, leaders, coaches, referees, officials, or judges within licensed recreation/sports programs.

Administrative/tribal entities or individuals aiding in volunteer licensing processes may experience indirect effects (e.g., changes in licensing workflow or exemption administration).

Procedural and Timeline Considerations

Action history indicates the bill was filed (radicado) on June 11, 2026.

As a proposed amendment to a current law, it would follow the typical legislative process for Puerto Rico, including committee review, potential amendments, floor votes in both chambers, and eventual gubernatorial approval or veto.

The summary does not specify effective dates; the bill would become law upon passage and signing, with any transition provisions to be determined by the final text.

Potential Impacts and Considerations

Administrative ease for volunteers: Simplifies licensing-related financial obligations for volunteers.

Equity and access: Encourages broader participation by removing a financial barrier to licensing for unpaid workers.

Revenue considerations: Potential reduction in tax/fee collection related to license applications for eligible volunteers; fiscal analysis would be needed to quantify impact.

Oversight and compliance: The Department would need to implement or adjust procedures to verify volunteer status (no remuneration expectation) and administer exemptions appropriately.

If you’d like, I can tailor this summary for a policy brief, a legislative tracking document, or a layperson-friendly explainer with plain-language examples.