Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State or Territory: | Puerto Rico |
| Effected Jurisdiction: | Puerto Rico |
Jurisdiction type: | State or Territory |
| Fiscal year ending In: | 2019 |
| Program name: | Public Service Physician Internship Stipends |
| Program purpose: | Workforce Development |
| Statutory authority: | PR Internal Revenue Code Section 1031.02 (a) 9 |
| Abating jurisdiction(s): | Territory of Puerto Rico |
| Applicable taxes: | Individual Income Tax |
| Method of abatement: | Income Tax Credit |
| Provisions for recapture: | None |
| Gross revenue loss: | $2,600,000 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $2,600,000 |
| Type of loss: | Active |
| Additional notes on dislosure: | Tax exemption of stipends to resident physicians to keep them in public service. |
| Document source: | https://hacienda.pr.gov/sites/default/files/commonwealth_of_puerto_rico_... |
