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

Puerto Rico creates tax-exempt medical facility zones requiring 70% local hiring, aiming to decentralize healthcare services across the island while offsetting developer costs.

Comisión no recomienda aprobación de la medida

Legislative bill overview

Bill PS 940 amends Puerto Rico's incentive code to create a Medical Clusters Program that offers construction tax exemptions up to 100% for medical facility projects containing at least three specialized medical offices. The bill conditions these tax breaks on developers hiring at least 70% local labor for five years and requires strict oversight by the Department of Economic Development and Commerce (DDEC).

Why is this important

This legislation directly addresses healthcare accessibility and economic development by incentivizing the creation of specialized medical hubs outside San Juan, potentially improving service distribution across Puerto Rico's regions. It also ties tax incentives to local employment requirements, attempting to ensure economic benefits reach local workers rather than external investors solely capturing the subsidy value.

Potential points of contention

Tax revenue impact: Providing 100% construction tax exemptions represents significant foregone government revenue; the bill doesn't specify how this cost will be offset or what the expected ROI is

Labor requirement enforceability: The 70% local hiring mandate over five years may be difficult to monitor and enforce, with unclear penalties for non-compliance or mechanisms for verification

Definition ambiguity: "Specialized medical offices" lacks precise definition—unclear whether this includes dental practices, mental health clinics, veterinary services, or only physician-led specialties, potentially creating disputes over eligibility