Ley 60
The Dean’s Office of Graduate Studies and Research of the Río Piedras Campus is in charge of all matters related to externally funded projects, including handling any procedure of our researchers related to the Act 60 . In past years, the tax exemptions were covered under Act 101 of 2008, known as the Scientific Investigators Tax Incentives Act and managed by the Puerto Rico Science, Technology and Research Trust (PRSRT). Currently, Act 60 will cover all wages earned on or after January 1, 2020 and will be managed through the Department of Economic Development and Commerce. To begin the process, all applications and their respective documents must be submitted to Ms. Elba E. Carrión Paler via e-mail at elba.carrion@upr.edu. Applications will then be reviewed with the assistance of the Assistant Dean’s Office of Research. The application will then be submitted to the PRSRT, who will recommend the applicant’s eligibility and will process them on the basis of the corresponding procedure detailed on their webpage. In addition, it is important to note that all researchers are responsible for submitting their applications through the Single Business Portal once they receive an answer from the PRSRT regarding the recommendation of their application.