Publisher and methods
About act60.me
ACT60 is a source-linked Act 60 and practical Puerto Rico handbook with a bounded calculator and private day tracker, published by Hraness.
Publisher
Hraness publishes and maintains act60.me. The guide is independent educational software. It is not the Puerto Rico government, the United States government, a law firm, an accounting firm, or a paid application service. Ben Guo is the publisher and product author, not a Puerto Rico attorney, CPA, enrolled agent, historian, cultural reviewer, or government representative. A page claims professional or Puerto Rican contributor review only when that named review actually occurred.
Ben Guo is the editor and first-person contributor. Resource articles label his own Puerto Rico relocation and company-setup experience as personal field notes, keep provider recommendations unpaid unless a page says otherwise, and place current agency or provider sources beside verifiable claims. Those field notes are not professional advice.
How the guide is maintained
- 1
Start with primary sources
Puerto Rico laws and agency bulletins, the federal regulation, and IRS Publication 570 take priority over summaries.
- 2
Preserve the source record
Selected core Act 60 PDFs are saved with content hashes and version metadata so a later upstream replacement does not erase what was reviewed.
- 3
Keep assumptions beside results
The calculator names its filing status, rate, residence, source, cost, grant, asset, and timing assumptions instead of hiding them.
- 4
Reject unsupported extensions
The calculator labels rounded professional and operating costs as planning allowances. Property, moving, payroll taxes, municipal tax, personal returns, and unpublished provider prices remain unpriced.
- 5
Use automation transparently
AI tools assist with research organization, drafting, testing, and software development. Ben directs and publishes the work. Source validation, publisher review, and the named review state remain visible; AI assistance is not professional or local review.
What the calculator can and cannot do
It can illustrate
- A bounded single-filer rate comparison.
- One-time application costs and recurring annual planning costs.
- Three measurable day-count patterns.
- Three marketable or nonmarketable asset allocation previews.
It cannot decide
- Whether a person, service, customer, asset, or entity qualifies.
- Tax home, closer connection, domicile, or income source.
- A complete federal, Puerto Rico, state, or company return.
- Professional scope, grant language, audit outcome, or future law.
Calculator inputs remain in the local browser. The private day tracker requires an ACT60 account and stores only confirmed civil dates and broad travel locations needed for its calendar.
Source and review record
The consolidated Puerto Rico law in the local archive is checked through July 16, 2026. The official source archive lists the core Act 60 PDFs preserved by the site. The public document manifest records each saved version, canonical source, hash, and byte length. The calculator data records its tax year, as-of date, sources, and model limitations.
How to use act60.me
Start with the business benefit, investor benefit, or residency guide. The homepage guide chooser maps common questions to those pages. Use Apply for the grant workflow, Move for practical setup, and the resource library for Puerto Rico public data, services, live sources, and responsible exploration. Then use the calculator to expose assumptions and questions worth taking to qualified professionals. Recheck the primary sources before acting on a deadline, move, sale, application, or filing.