Date: May 20, 2014
To amend Section 1031.02 of Act 1? 2011, as amended, known as the “Internal Revenue Code for a New Puerto Rico” for the purpose of establishing an income tax exemption for young people aged sixteen (16) to twenty-six (26) on the first forty thousand dollars of gross income generated by services provided; to establish a total exemption from income tax, municipal patent and contribution on movable property to New Businesses established by young people aged sixteen (16) to twenty-six (26) over the first five hundred thousand dollars of gross income generated during the first three (3) years of operation; order the Economic Development Bank for Puerto Rico to create a business financing program for young entrepreneurs and entrepreneurs that allows the refinancing of study loans related to the capacity, specialty and skills required for the establishment or operation of the business;...
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