Puerto Rico has the highest vaccination in the nation.

The AMT is a tax equal to the amount by which a corporate taxpayers tentative minimum tax exceeds its regular tax on income.

The Puerto Rico Treasury Department has released regulations to provide guidance on the application of the new rules for controlled groups of corporations and related entities included in the Internal Revenue Code for a New Puerto Rico

The corporate income tax is the higher of a regular tax ranging between 20% and 39% of net income and an alternative minimum tax of 22 % of "alternative minimum net income". For taxable years ending prior to January 1, 2012 the 39% rate is increased to 40.95%.