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PC 332

Para enmendar la Sección 2022.04 de la Ley 60-2019, según enmendada, conocida como “Código de Incentivos de puerto Rico”, a los fines de disponer que, partir del 1 de julio de 2025, los Médicos Cualificados, conforme a las disposiciones de este Código, estarán sujetos, en lugar de cualquier otra contribución sobre ingresos dispuesta por el Código de Rentas Internas de Puerto Rico o cualquier otra ley, a una tasa fija preferencial de contribución sobre ingresos de diez por ciento (10%); aclarar que, tanto los Médicos Cualificados, así como los Cirujanos Cardiovasculares acogidos a la tasa fija preferencial de contribución sobre ingresos de cuatro por ciento (4%), continuarán gozando de la misma; y para otros fines relacionados.

2025-2028 Session

Puerto Rico bill establishes 10% flat tax for qualified physicians and preserves 4% rate for cardiovascular surgeons, effective July 2025, replacing standard income tax obligations.

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Bill Summary · PC 332

Legislative bill overview

Bill PC 332 amends Puerto Rico's incentive code to establish a 10% flat tax rate for qualified physicians starting July 1, 2025, replacing standard income tax obligations under Puerto Rico's Internal Revenue Code. The bill also clarifies that cardiovascular surgeons currently enjoying a 4% preferential rate will continue to receive that rate.

Why is this important

This measure directly affects healthcare professionals' tax obligations and income in Puerto Rico, potentially influencing physician recruitment and retention on the island. It also raises questions about tax equity, as different medical specialties would face different tax burdens under this framework.

Potential points of contention

  • Tax disparity by specialty: Cardiovascular surgeons retain a 4% rate while other qualified physicians pay 10%, creating unequal treatment within the medical profession
  • Revenue impact: The preferential rates represent foregone government revenue that must be offset elsewhere in the budget or through reduced services
  • Definition ambiguity: The bill references "Médicos Cualificados" without clarifying which specialties qualify beyond cardiovascular surgeons, potentially creating administrative confusion and disputes
  • Fairness concerns: Other professions may argue for similar preferential tax treatment, setting a precedent that could expand tax incentives broadly

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

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