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PC 761

Para enmendar los Artículos 3, 4, 5; adicionar un nuevo Artículo 9 y redesignar los restantes Artículos 9 al 20, respectivamente, como Artículos 10 al 21; y enmendar los Artículos 10 y 16 de la Ley Núm. 158 de 20 de diciembre de 2005, según enmendada, conocida como “Ley del Destino Turístico Porta del Sol-Puerto Rico”, a fin de reconocer y ampliar beneficios e incentivos contributivos a la industria del turismo en la región o zona que comprende el Destino Turístico Porta del Sol-Puerto Rico.”

2025-2028 Session

PR Bill PC 761 expands tax incentives and benefits for tourism businesses in the Porta del Sol region, restructuring legal provisions to broaden existing contributor incentives.

Vista Pública: Salón de Audiencias #3
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Bill Summary · PC 761

Legislative bill overview

Bill PC 761 amends Puerto Rico's 2005 "Porta del Sol Tourist Destination" law to expand and recognize tax benefits and incentives for the tourism industry operating within the Porta del Sol region. The bill restructures the law's article numbering and modifies specific provisions regarding contributor incentives in this designated tourist zone.

Why is this important

Tourism incentive laws directly affect business investment, employment, and tax revenue in designated zones. This expansion could influence economic development strategies and fiscal policy in Puerto Rico's tourism sector, while potentially affecting government tax collection and budgetary priorities for the affected region.

Potential points of contention

  • Tax revenue impact: Expanding tax benefits and incentives reduces immediate government revenue, raising questions about fiscal sustainability and cost-benefit analysis of these concessions
  • Economic equity: Concentrated incentives for one geographic region may create competitive disadvantages for tourism businesses outside the Porta del Sol zone or other economic sectors
  • Incentive effectiveness: Limited clarity on what "expanded benefits" entail and whether existing incentives have demonstrated measurable economic returns justifying further expansion

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

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