{"id":8564,"date":"2026-02-06T13:56:30","date_gmt":"2026-02-06T13:56:30","guid":{"rendered":"https:\/\/alvatax.com\/new\/?p=8564"},"modified":"2026-08-13T10:53:59","modified_gmt":"2026-08-13T10:53:59","slug":"puerto-rico-governor-authorizes-the-issuance-of-relief-check-payments-to-eligible-individuals","status":"publish","type":"post","link":"https:\/\/alvatax.com\/?p=8564","title":{"rendered":"Puerto Rico Governor Authorizes the Issuance of Relief Check Payments to Eligible Individuals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8564\" class=\"elementor elementor-8564\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b6beca5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b6beca5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-9646cf3\" data-id=\"9646cf3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5934a24 elementor-widget elementor-widget-spacer\" data-id=\"5934a24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8870e8 elementor-widget elementor-widget-heading\" data-id=\"c8870e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Puerto Rico Governor Authorizes the Issuance of Relief Check Payments to Eligible Individuals<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0739411 elementor-widget elementor-widget-heading\" data-id=\"0739411\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">By: Jonathan Rosado<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81bd9c6 elementor-widget elementor-widget-text-editor\" data-id=\"81bd9c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>On February 3, 2026, the Governor of Puerto Rico, Hon. Jennifer Gonz\u00e1lez Col\u00f3n, signed Joint Resolution No. 6. This resolution appropriates five hundred fifty-four million dollars ($554,000,000) from the Commonwealth\u2019s General Fund to the Puerto Rico Department of Treasury to fund direct payments to certain individuals through a program known as the Tax Relief Check for Workers and the Middle Class (the \u201cRelief Check\u201d) for the 2025 tax year.<\/p><p>This Joint Resolution is intended to provide immediate tax relief consistent with the public policy reflected in House Bill 1014 and Senate Bill 912, while the Legislature continues evaluating the second phase of Puerto Rico\u2019s Tax Reform focused on permanent reductions to individual income tax rates.<\/p><p><strong>Purpose<\/strong><\/p><p>The purpose of the Joint Resolution No. 6 is to authorize the Department of Treasury to issue Relief Check payments to eligible individuals based on a comparative income tax computation tied to the Individual Income Tax Return for the 2025 tax year (\u201c2025 Return\u201d).<\/p><p><strong>What does this measure seek to accomplish?<\/strong><\/p><p>The Joint Resolution No. 6 seeks to deliver tax relief to working and middle-class taxpayers through a streamlined approach that relies primarily on information reported in the 2025 Return. The payment is generally determined favoring the taxpayers, the difference between (i) the income tax liability reported on the 2025 Return and (ii) the liability that would have resulted under the tax table established by this Joint Resolution, taking into account an additional deduction of $2,500 for each dependent under 18 years of age. The Relief Check is issued separately from any other refund or payment the taxpayer may be entitled to receive.<\/p><p>Among the most important measures provided by this Joint Resolution are the following:<\/p><ul><li><strong>Appropriation and authority to pay:<\/strong> Appropriates $554,000,000 to Department of Treasury and authorizes the Department to issue payments up to the corresponding maximum.<\/li><li><strong>Eligibility requirements:<\/strong> To qualify, an individual must, among other requirements:<ul><li>timely file the 2025 Return (including extensions);<\/li><li>have been a Puerto Rico resident for the entire 2025 calendar year.<\/li><li>have net income subject to tax of $150,000 or less; and<\/li><li>not have elected the Optional Tax Computation and not be subject to the Alternative Minimum Tax (AMT).<\/li><\/ul><\/li><li><strong>No additional forms required:<\/strong> Eligible taxpayers should receive the Relief Check without submitting any additional filing evidence beyond the 2025 Return.<\/li><li><strong>Payment method:<\/strong> Payments will generally be made by direct deposit using the bank account information reflected on the 2025 Return for refund purposes. If no refund is claimed, the Department of Treasury will enable an option through SURI for the taxpayer to provide bank account information; otherwise, payment may be issued by mailed check.<\/li><li><strong>Offsets for certain debts:<\/strong> Payments may be subject to offset for collectible debts with Department of Treasury and for child support obligations administered by ASUME.<\/li><li><strong>Tax treatment:<\/strong> The Relief Check is treated as tax-exempt income for Puerto Rico income tax purposes.<\/li><\/ul><p><strong>Effective Date<\/strong><\/p><p>The Joint Resolution No. 6 became effective immediately upon approval (February 3, 2026).<\/p><p><strong>ATBA\u2019s Comments<\/strong><\/p><p>The Government of Puerto Rico is currently in the process of providing the Financial Oversight and Management Board for Puerto Rico with the information required for its review and evaluation of Joint Resolution No. 6 under PROMESA. As of this date, the Oversight Board has not issued a formal determination regarding this Resolution.<\/p><p>We will continue to provide updates on the status and progress of Puerto Rico\u2019s Tax Reform as this initiative moves forward.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-c72ae95\" data-id=\"c72ae95\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b2de0e elementor-widget elementor-widget-spacer\" data-id=\"3b2de0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52a2447 elementor-widget elementor-widget-rt-contact-box\" data-id=\"52a2447\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"rt-contact-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n<div class=\"contact-list\">\n    <h3 class=\"item-title\">\n                                    <i class=\"fas fa-map-marker-alt\"><\/i>\n                Contact us    <\/h3>\n        <ul>\n         \n        <li>\n            Email: jrosado@alvatax.com <br>\nTel: 787- 999-4400        <\/li>\n            <\/ul>\n    <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61cf417 elementor-shape-rounded elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"61cf417\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-6ee2851\" href=\"https:\/\/www.facebook.com\/p\/Alvarado-Tax-Business-Advisors-100090194862354\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-3f4fa86\" href=\"https:\/\/www.instagram.com\/p\/DNqZv9sO8eo\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Puerto Rico Governor Authorizes the Issuance of Relief Check Payments to Eligible Individuals By: Jonathan Rosado On February 3, 2026, the Governor of Puerto Rico, Hon. Jennifer Gonz\u00e1lez Col\u00f3n, signed Joint Resolution No. 6. This resolution appropriates five hundred fifty-four million dollars ($554,000,000) from the Commonwealth\u2019s General Fund to the Puerto Rico Department of Treasury&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[11],"tags":[],"class_list":["post-8564","post","type-post","status-publish","format-standard","hentry","category-tax-management"],"_links":{"self":[{"href":"https:\/\/alvatax.com\/index.php?rest_route=\/wp\/v2\/posts\/8564","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alvatax.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alvatax.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alvatax.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alvatax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8564"}],"version-history":[{"count":10,"href":"https:\/\/alvatax.com\/index.php?rest_route=\/wp\/v2\/posts\/8564\/revisions"}],"predecessor-version":[{"id":8915,"href":"https:\/\/alvatax.com\/index.php?rest_route=\/wp\/v2\/posts\/8564\/revisions\/8915"}],"wp:attachment":[{"href":"https:\/\/alvatax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alvatax.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alvatax.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}