Any of the incentives, deductions, and other benefits granted by virtue of §§ 226d, 226e, 226g, 226j and 226k of this title may be claimed for taxable years beginning before January 1 st, 2015. History —Aug. 4, 1988, No. 148, p. 618, added as § 18 on Nov. 17, 2015, No. 187, § 41.
Puerto Rico Legal Code