No applications shall be accepted and no incentives, credits, deductions, or any other benefits granted by virtue of §§ 591e and 591h of this title be awarded for taxable years beginning after December 31 st, 2012. History —Aug. 18, 2000, No. 178, added as § 14 on Nov. 17, 2015, No. 187, § 64.
Puerto Rico Legal Code