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PC 676

Para enmendar la Sección 1033.15 de la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico”, a los fines de conceder, una deducción especial a individuos por la adquisición de sistemas de energía renovable, eficientes y amigables al ambiente para su residencia; y para otros fines relacionados.

2025-2028 Session

Puerto Rico bill grants individual tax deductions for residential renewable energy system purchases to encourage clean energy adoption and reduce environmental impact.

Referido a Comisión(es)
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Bill Summary · PC 676

Legislative bill overview

Bill PC 676 proposes to amend Puerto Rico's Internal Revenue Code (Law 1-2011) by adding a special tax deduction for individuals who purchase renewable energy systems for their residences. The deduction would apply to energy-efficient and environmentally-friendly installations, incentivizing residential adoption of clean energy technologies.

Why is this important

Puerto Rico faces significant energy challenges, including high electricity costs and heavy dependence on fossil fuels. Tax incentives for renewable energy adoption can accelerate the transition to cleaner power sources, reduce household energy expenses, and support the territory's climate and sustainability goals while potentially lowering overall grid demand.

Potential points of contention

  • Revenue impact: The tax deduction reduces government revenue; legislators must determine if fiscal benefits from reduced energy demand and environmental gains justify the cost
  • Access equity: Tax deductions primarily benefit higher-income individuals who can afford upfront renewable system costs, potentially widening disparities unless paired with subsidies for lower-income households
  • Program definition: The bill lacks specifics on which systems qualify, deduction caps, implementation timeline, and whether costs include installation—details critical for effective administration and preventing abuse

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

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