MarieAACC

You're right, many companies left after they 936 decrees expired, but they weren't cancelled right away when the Congress changed the tax code and got rid of section 936. Same with Act 20 and 22, once they are signed, you're good to go for 20 years, even if the laws change in the future.

Act 20 applies to any company or freelancer exporting services from Puerto Rico. Act 22 only applies to passive income, so it targets investors moving to the island.

Act 20 applies to any company/freelancer that exports services from PR,the condition to have lived outside of the island doesn't apply here. And the government just changed the job requirement, so you don't have to hire 5 people anymore, making it available to companies with fewer employees and freelancers.