P.R. Laws tit. 24, § 3234
The contributions from corporations and associations to the Fund created by this chapter shall be deductible as provided in donations for charitable purposes and other contributions in §§ 8401 et seq. of Title 13, known as the “Puerto Rico Internal Revenue Code of 1994”.
Every individual may voluntarily contribute the minimum monthly sum of one dollar ($1) to the Fund created by this chapter. Said contribution shall be made through a direct payroll deduction regardless of being a public employee or from the private sector, or by sending a check payable to the “Fund: Act No. 150 of 1996”, and shall be deductible in the income tax return of the taxable year in which said contribution was made, provided the taxpayer claimed said exemption in space provided therefore in the return.
History —Aug. 19, 1996, No. 150, § 16; Feb. 8, 2008, No. 3, § 1.