WeVote
Log In

Bill

Bill

PS 847

“Para enmendar la Sección 1062.03 de la Ley 1 – 2011, según enmendada, mejor conocida como “Código de Rentas Internas para un Nuevo Puerto Rico”, a fin de establecer una tasa de retención de cuatro (4) por ciento sobre los pagos por servicios profesionales de personal de enfermería contratado o subcontratado por una facilidad de salud; y para otros fines relacionados.”

2025-2028 Session

Establishes 4% withholding on payments for nursing services by health facilities, impacting payroll, contractors and nurses in Puerto Rico.

Comisión no recomienda aprobación de la medida
0
WeVote Research Nonpartisan
Bill Summary · PS 847

Summary of Bill PS 847

Overview

Bill PS 847 proposes an amendment to the Puerto Rico Internal Revenue Code (Law 1-2011, as amended) to establish a new withholding tax rate of 4% on payments for professional nursing services. The withholding would apply to nursing staff who are hired directly or contracted/subcontracted by a health care facility. The bill is currently in the referral stage in the Senate.

Bill Details

  • Bill Number: PS 847
  • Title (Spanish): Para enmendar la Sección 1062.03 de la Ley 1 – 2011, según enmendada, mejor conocida como “Código de Rentas Internas para un Nuevo Puerto Rico”, a fin de establecer una tasa de retención de cuatro (4) por ciento sobre los pagos por servicios profesionales de personal de enfermería contratado o subcontratado por una facilidad de salud; y para otros fines relacionados.
  • Classification: Bill
  • Status: Referido a Comisión(es)
  • Introducido: 6 de noviembre de 2025
  • Version Content: (No specific version text provided)

Legislative Actions to Date

  • 2025-11-06: Radicado (filed)
  • 2025-11-06: Aparece en Primera Lectura del Senado (First Reading)
  • 2025-11-06: Referido a Comisión(es) (referred to committees)

Purpose and Intent

  • Establish a 4% withholding tax on payments for professional nursing services.
  • Targeted at nursing personnel who are hired directly or contracted/subcontracted by health care facilities.
  • Integrated within the existing Internal Revenue Code (Código de Rentas Internas) to potentially increase tax withholding at the source for nursing services.

Key Provisions (as implied by title)

  • Amendment to Section 1062.03 of Law 1-2011 (Internal Revenue Code for a New Puerto Rico).
  • Creation of a 4% withholding rate on payments for professional nursing services.
  • Scope includes both directly hired nursing staff and those engaged via contracting/subcontracting arrangements with health facilities.
  • “Y para otros fines relacionados” indicates there may be related or ancillary provisions to support administration, compliance, or alignment with other tax provisions.

Who is Affected

  • Health care facilities and organizations that employ, contract, or subcontract nursing staff (hospitals, clinics, long-term care facilities, etc.).
  • Nursing professionals paid for professional services by health facilities (employees and independent contractors/subcontractors).
  • Payroll and administrative personnel responsible for tax withholdings and remittances.
  • Potential indirect effects on patients and facility operating costs due to changes in labor cost structure and pricing.

Implementation and Administrative Considerations

  • If enacted, facilities would need to withhold 4% from eligible payments to nursing professionals and remit to the Puerto Rico Treasury under the rules governing the Internal Revenue Code.
  • May require updates to payroll systems, contracts with staffing agencies, and reporting practices.
  • Transitional rules, applicability date, and any exemptions or special cases (e.g., thresholds, caps, or exemptions) would likely be addressed in the enacted text or accompanying regulations.

Potential Impact

  • Revenue: Potential increase in tax withholding revenues for the Treasury from payments for nursing services.
  • Costs for Facilities: Possible higher administrative burden and changes to labor cost calculations.
  • Nursing Professionals: Withholding changes could affect take-home pay depending on overall tax position and other withholdings; may influence contractor vs. employee classification considerations.

Next Steps / What to Watch

  • Monitor committee deliberations for amendments or clarifications (scope, exemptions, effective date, and interaction with other withholding rules).
  • Await full bill text to assess any transitional provisions, enforcement mechanisms, penalties, and reporting requirements.
  • Stakeholders to consider: health facilities, nursing staffing agencies, payroll providers, and professional associations representing nurses.

If you’d like, I can add a glossary of terms or compare PS 847 to existing withholding provisions for another sector to illustrate potential similarities or differences.

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

Sign in to ask a question.