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478g — Puerto Rico Law | CourtGPT
  1. Home/
  2. Laws/
  3. Puerto Rico/
  4. Title Twenty-nine - Labor (§§ 1 — 3004)/
  5. Part I - Labor Provisions Generally/
  6. Chapter 19a - Regulate the Period to Breastfeed or to Express Breast Milk § 478 - Definitions/
  7. 478g
Puerto Rico Legal Code

478g

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Any employer of a private company who grants its employees the period to nurse their babies granted by this chapter shall be exempted from the payment of annual taxes equal to one (1) month of the salary of the employees exercising said right. The tax incentive shall only apply to the employer and not to the employee who uses the period to breastfeed or to express breast milk. History —Dec. 16, 2000, No. 427, § 9, renumbered as § 8 and amended on Nov. 6, 2006, No. 239, § 5.