Eligible SMBs that enter into a job creation or retention agreement with PRTEC may apply for the incentives corresponding to their specific classification under this chapter, whether as an eligible new or expanding SMB or as an eligible SMB with net operating losses. The sum, duration, and other terms, and conditions and requirements related to such job creation and/or retention benefits and incentives shall be governed by the provisions of this chapter or the regulations thereunder and by the specific terms of each job creation or retention agreement entered into with PRTEC by every participating eligible SMB. History —July 31, 2014, No. 120, § 2.1.
Puerto Rico Legal Code