RSM Puerto Rico
Tax Benefits under the Puerto Rico Qualified Opportunity Zones Act

Qualified Opportunity Zones were introduced by the Tax Cuts and Jobs Act (TCJA), seeking to encourage economic growth, job creation, and investment in designated distressed communities by providing federal tax benefits to taxpayers who invest in businesses located within these zones.

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Act 73: Economic Incentives for the Development of Puerto Rico

Act 73 of 2008, as amended, known as the Economic Incentives for the Development of Puerto Rico Act, is currently in effect to provide industrial development incentives.

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