Para enmendar la Sección 2032.01 del Capítulo 2 de la Ley Núm. 60-2019, conocida como el "Código de Incentivos de Puerto Rico", según enmendada, a los fines de añadir un nuevo inciso (f) que cree el Programa de Clusters Médicos como actividad elegible para incentivos; establecer exenciones de hasta el 100% en arbitrios de construcción para proyectos de clusters médicos que incluyan al menos tres consultorios especializados; condicionar dichas exenciones al intercambio estatutario de contratar al menos el 70% de mano de obra local por un término definido de cinco años; requerir fiscalización estricta por el Departamento de Desarrollo Económico y Comercio (DDEC); promover la descentralización de servicios médicos especializados alrededor de la isla; y para otros fines relacionados.

2025-2028 Session

PR bill creates 100% construction tax exemptions for medical clinic clusters requiring 70% local hiring over five years to decentralize specialized healthcare services across the island.

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Legislative bill overview

Bill PS 944 amends Puerto Rico's Tax Incentives Code (Law 60-2019) to create a Medical Clusters Program offering up to 100% construction tax exemptions for medical specialty projects containing at least three specialized clinics. The bill conditions these exemptions on a five-year requirement that 70% of the workforce be locally hired, with strict oversight by the Department of Economic Development and Commerce (DDEC).

Why is this important

The bill aims to decentralize specialized medical services across Puerto Rico by financially incentivizing private investment in medical infrastructure outside major urban centers. This could improve healthcare access for residents in underserved areas while generating local employment and stimulating regional economic development through construction activity and ongoing medical operations.

Potential points of contention

Tax revenue impact: 100% construction tax exemptions represent significant foregone government revenue; the long-term fiscal cost versus economic benefits is unclear and depends on project volume and success

Local hiring enforcement: The 70% local workforce requirement over five years may be difficult to monitor and enforce; questions remain about verification mechanisms, penalties for non-compliance, and whether local labor supply matches project needs

Project viability standards: The bill doesn't specify minimum investment thresholds, patient capacity, or medical specialties required, raising concerns about whether marginal projects could qualify for full exemptions or whether incentives will drive substantial new medical infrastructure

Geographic concentration risk: "Decentralization" may still concentrate benefits in certain municipalities with existing medical infrastructure rather than truly underserved rural areas