Puerto RicoPS 022020th Legislative Assembly (2025-2028)SenateWALLET

Para enmendar los Artículos 2, 8, 10, 11, 13, 14, 15, 16, 18 y 19 de la Ley 75-1995, según enmendada, conocida como la "Ley Especial para la Rehabilitación de Rio Piedras", con el fin de extender la vigencia de ciertos incentivos contributivos otorgados, mediante dicha Ley, hasta el 31 de diciembre de 2030; proveer para que los dueños o encargados de los negocios o industrias beneficiados por esta Ley, deban, anualmente, recibir una orientación de parte de los representantes del sector comercial de la Junta Comunitaria del Casco Urbano de Rio Piedras y CAUCE, sobre la importancia de la integración comunitaria y el rol de los grupos comunitarios en el desarrollo económico; establecer que aquellos empleados públicos que tramitan, evalúan, aprueban o deniegan los incentivos aquí dispuestos, se les brinden, periódicamente, capacitaciones o adiestramientos sobre la aplicación y el contenido de esta Ley; instituir mecanismos que faciliten y expediten el proceso de otorgación de incentivos; realizar enmiendas técnicas; y para otros fines relacionados.

Sponsored By: Nitza Moran Trinidad (PNP)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

6 provisions identified: 4 benefits, 2 costs, 0 mixed.

Río Piedras Owners Get Property Tax Relief

Eligible properties in the Río Piedras Special Planning Zone get a 100% exemption from covered property taxes. Construction, major repairs, or improvements must take place during 2014–2030, and owners must apply by December 31, 2030. The exemption lasts 10 years starting January 1 after completion, but does not cover the special tax for state debt. Properties unused for at least one year also qualify for forgiveness of interest, surcharges, and penalties when substantially repaired after the law takes effect and by December 31, 2030. Forgiveness covers charges for the unused period on property taxes imposed before the exemption, not the underlying tax debt.

Río Piedras Venues Get Ticket Tax Relief

Qualifying Río Piedras venues can exclude 50% of net income from artistic or cultural ticket sales from income tax. Performances must take place in a newly built, substantially repaired, or improved building. That work must take place from May 1, 2016, through December 31, 2030. The exemption lasts five years from completion of the work.

Río Piedras Businesses Get Faster Incentive Reviews

The Office of Incentives director must send application copies to Puerto Rico's Treasury Secretary and San Juan's mayor within five days. The mayor must name a dedicated person to speed eligibility reports. Consulted agencies have 30 days to submit reports. A missing report counts as a favorable recommendation, not automatic approval of the application. These application-processing changes take effect immediately upon the law's approval.

Río Piedras Businesses Deduct Rent And Jobs

Businesses established in Río Piedras from May 1, 2016, through December 31, 2030, qualify for an extra job-related tax deduction. It equals 5% of the applicable minimum wage per qualifying new job and lasts five years. New jobs cannot eliminate or replace jobs that existed before the law was approved. Businesses established during that same period in a Río Piedras Special Planning Zone can also deduct 10% of rent paid. The extra rent deduction lasts 10 years and is not available to successor businesses.

Río Piedras Businesses Must Attend Annual Orientation

Owners or managers of businesses receiving Río Piedras rehabilitation incentives must receive a community orientation every year. Commercial-sector representatives of the Río Piedras Urban Core Community Board and CAUCE provide the orientation. It covers community integration and the role of community groups in economic development.

Río Piedras Incentive Staff Need Regular Training

Program regulations must provide periodic training for public employees who process, review, approve, or deny Río Piedras rehabilitation incentives. Training covers the law's contents and how to apply it. The law sets no training schedule or funding amount.

Sponsors & Cosponsors

Sponsor

  • Nitza Moran Trinidad

    PNP • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 71 • No: 0

House vote • 5/7/2026

Aprobado por Cámara en Votación Final

Yes: 45 • No: 0

Senate vote • 6/12/2025

Aprobado por el Senado en Votación Final

Yes: 26 • No: 0

Actions Timeline

  1. Ley Núm. 107 — Firmada por la Gobernadora

    6/10/2026Senate
  2. Enviado a la Gobernadora

    6/1/2026House
  3. Firmado por el Presidente de la Cámara

    5/29/2026House
  4. Firmado por el Presidente del Senado

    5/28/2026Senate
  5. Se dispone que sea enrolado

    5/21/2026House
  6. Cuerpo de Origen concurre con enmiendas

    5/21/2026Senate
  7. Aprobado por Cámara en Votación Final

    5/7/2026House
  8. Aprobado con enmiendas en sala

    5/7/2026House
  9. En el Calendario de Ordenes Especiales de la Cámara

    5/7/2026House
  10. Remitido a Comisión de Calendarios de la Cámara

    4/23/2026House
  11. 2do Informe Comisión rendido sin enmiendas

    4/23/2026House
  12. Reunión Ejecutiva: Oficina de la Comisión

    4/16/2026House
  13. Devuelto a la Comisión(es)

    8/18/2025House
  14. Se retira 1er Informe

    8/18/2025House
  15. Remitido a Comisión de Calendarios de la Cámara

    6/26/2025House
  16. 1er Informe Comisión rendido sin enmiendas

    6/26/2025House
  17. Referido a Comisión(es)

    6/19/2025House
  18. Aparece en Primera Lectura de la Cámara

    6/19/2025House
  19. Texto de Aprobación Final enviado a la Cámara

    6/12/2025Senate
  20. Aprobado por el Senado en Votación Final

    6/12/2025Senate
  21. Aprobado con enmiendas del informe

    6/12/2025Senate
  22. En el Calendario de Ordenes Especiales del Senado

    6/12/2025Senate
  23. Remitido a la Comisión de Reglas y Calendario del Senado

    5/29/2025Senate
  24. Entirillado del Informe

    5/29/2025Senate
  25. 1er Informe Comisión rendido con enmiendas

    5/29/2025Senate

Bill Text

  • Se dispone que sea enrolado

    5/21/2026

  • Texto de Aprobación Final enviado a la Cámara

    6/12/2025

  • Radicado

    1/10/2025

  • Radicado (Senado mirror)

    1/10/2025

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