P.R. Laws tit. 3, § 749
(a) The Governor of Puerto Rico, or the persons to whom he may delegate, are hereby authorized to establish a program of prizes for public officials and employees in recognition of the laudable services thereby rendered to the government.
(b) Prizes shall be awarded according to such rules as the Governor, or the persons whom he may delegate, may adopt.
(c) The prize or prizes awarded shall consist in granting the official or employee, at his/her choice, a cash amount or an authorization to participate in cultural trips within Puerto Rico or abroad, with expenses totally or partially defrayed by the Government; it being understood that the officials or employees who benefit from this section shall be at all times protected by the laws that protect the officials and employees of the Government of the Commonwealth of Puerto Rico when travelling abroad on official business. In those cases that the prize is awarded as a posthumous recognition, the prize in cash shall be paid to the surviving spouse of the deceased official or employee or to his/her children.
(d) Officials and employees holding office or occupying positions in the agencies of the central administration, individual administrators and excluded agencies, as defined in §§ 1301 et seq. of this title, shall be eligible for these prizes. Municipal and legislative branch employees and officials shall also be eligible.
(e) Any prize awarded an official or employee shall be additional to his regular compensation, and shall be neither regarded as a part thereof nor subject to payment of income tax.
History —June 20, 1956, No. 66, p. 276, §§ 1-5; June 21, 1966, No. 96, p. 313, § 3; Apr. 26, 1972, No. 24, p. 48, § 1; May 27, 1980, No. 57, p. 150; May 31, 1998, No. 77, § 1, 2.