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PC 1049

Para enmendar el “Código de Rentas Internas para un Nuevo Puerto Rico”, Ley Núm. 1-2011, según enmendada, a los fines de establecer una deducción contributiva de cincuenta por ciento (50%), hasta un máximo de cincuenta mil dólares ($50,000), de los salarios pagados a personas diagnosticadas con autismo, síndrome de Down y otras condiciones del neurodesarrollo o discapacidades intelectuales; y para otros fines relacionados.

2025-2028 Session

Puerto Rico tax bill offers employers 50% deduction (max $50k/year) on wages for employees with autism, Down syndrome, and intellectual disabilities to boost their hiring.

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Bill Summary · PC 1049

Legislative bill overview

Bill PC 1049 proposes amending Puerto Rico's Internal Revenue Code to provide employers with a 50% tax deduction on wages paid to employees diagnosed with autism, Down syndrome, and other neurodevelopmental or intellectual disabilities, capped at $50,000 per employee annually. This incentive aims to encourage businesses to hire and retain individuals with these specific conditions.

Why is this important

Employment rates for individuals with intellectual and neurodevelopmental disabilities in Puerto Rico remain significantly below national averages. Tax incentives can reduce employer hesitation about hiring workers with disabilities by offsetting training and accommodation costs, potentially expanding economic participation and independence for this population while strengthening the labor force.

Potential points of contention

  • Narrow disability scope: The bill specifically names autism, Down syndrome, and related conditions but excludes other significant disabilities (physical, sensory, mental health), raising equity concerns about why some disabilities receive incentives while others don't
  • Cost to government revenue: A $50,000 annual cap per employee could become expensive at scale if many employers participate, requiring budget analysis of foregone tax revenue versus employment outcomes
  • Implementation and verification: Determining who qualifies requires disability documentation and diagnosis verification, creating administrative burden and potential privacy concerns regarding disclosure of medical status to employers

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

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