# act60.me

> Source-linked Puerto Rico Act 60 calculator for a bounded after-cost scenario, plus current law, application, residency, moving, and day-tracking guides.

## When to use act60.me

Use act60.me when you need the current public explanation of Puerto Rico Act 60 Export Services treatment versus Individual Resident Investor treatment, the December 31, 2026 investor-application cutoff, itemized official charges versus editable professional estimates, federal bona fide residence routes, or a source-linked Puerto Rico moving, public-service, live-condition, and exploration workflow. Start at this file, then open the matching guide. Request `Accept: text/markdown` on the same public URL that serves HTML.

Do not use act60.me as legal, tax, or eligibility advice, as a filing service, or as proof of bona fide residence. It has no public product API, OAuth authorization server, GraphQL endpoint, MCP server, or commerce checkout. The `/days` tracker is a private Suite Accounts workspace.

## Main pages

- [Puerto Rico Act 60 calculator, guide, and moving handbook](https://act60.me): Source-linked Puerto Rico Act 60 calculator for a bounded after-cost scenario, plus current law, application, residency, moving, and day-tracking guides.
- [Puerto Rico Act 60 business tax benefit](https://act60.me/business): How the Act 60 export-services benefit can apply a 4% Puerto Rico tax rate, what it covers, current costs, and the rules that remain.
- [Puerto Rico Act 60 investor tax benefit](https://act60.me/investors): Act 60 investor rates for 2026 and later applications, covered income, residence rules, donation, home, annual costs, and pre-move gains.
- [Puerto Rico bona fide residence and day-count rules](https://act60.me/residency): The Puerto Rico presence test, 183-day and alternative routes, tax home, closer connection, study days, midyear moves, and records to keep.
- [Puerto Rico Act 60 resource library](https://act60.me/resources): Source-backed Act 60, Puerto Rico relocation, administration, history, and everyday-life guides, organized into a practical handbook.
- [How to get an FBI background check for an Act 60 application](https://act60.me/resources/act-60-background-check-fingerprints): Confirm which criminal record your Act 60 application needs, then request an FBI Identity History Summary and submit fingerprints.
- [Act 60 CPA vs lawyer: scope, fees, and ongoing work](https://act60.me/resources/act-60-cpa-vs-lawyer): Separate one-time legal work from recurring accounting, payroll, tax filings, government charges, and personal obligations.
- [How to form a Puerto Rico LLC and get an EIN](https://act60.me/resources/puerto-rico-llc-ein): Register a Puerto Rico company, apply for its EIN, and recover official EIN proof if the IRS confirmation never arrives.
- [Act 60 office, address, and permit requirements](https://act60.me/resources/act-60-office-address-permits): Understand registered agents, mailing addresses, business locations, coworking plans, permits, and municipal registration.
- [Business bank accounts for Act 60 companies](https://act60.me/resources/act-60-business-bank-accounts): Separate local banking, operating accounts, bookkeeping features, and bank-letter evidence for an Act 60 company.
- [Puerto Rico payroll for a one-employee Act 60 company](https://act60.me/resources/puerto-rico-payroll-providers): Compare local payroll, CPA-managed payroll, and national platforms for a one-employee Puerto Rico company.
- [How to open a personal bank account in Puerto Rico](https://act60.me/resources/puerto-rico-personal-bank-account): Open a Puerto Rico personal account, obtain an account certification, and confirm what evidence your Act 60 application requires.
- [How to transfer an out-of-state driver license to Puerto Rico](https://act60.me/resources/puerto-rico-driver-license-transfer): Transfer a current mainland license through CESCO, including the 180-day driving boundary, 30-day driving-record rule, and state-specific record links.
- [How to choose health insurance after moving to Puerto Rico](https://act60.me/resources/puerto-rico-health-insurance): Compare Puerto Rico individual health plans, networks, enrollment dates, and out-of-area coverage before ending mainland coverage.
- [Buying the required Puerto Rico home under Act 60 Chapter 2](https://act60.me/resources/buying-property-puerto-rico-act-60): Understand the Chapter 2 home-purchase deadline, changing ownership rules, title review, closing, and annual proof requirements.
- [Where to live in San Juan and beyond: a resident comparison](https://act60.me/resources/where-to-live-san-juan-puerto-rico): Compare central San Juan with Isla Verde, Guaynabo, Dorado, and Rincón by water access, errands, airport access, and daily tradeoffs.
- [Swimming and snorkeling in San Juan: what to check](https://act60.me/resources/swimming-snorkeling-san-juan-puerto-rico): Compare Escambrón, Condado Lagoon, Playita del Condado, Condado Beach, and Ocean Park, with live water-quality and rip-current checks.
- [How to get a Puerto Rico medical cannabis patient card](https://act60.me/resources/puerto-rico-medical-cannabis-card): Get a medical recommendation, apply through Puerto Rico's current Salud Digital portal, track approval, and download the patient license.
- [A compact San Juan newcomer field guide](https://act60.me/resources/san-juan-newcomer-field-guide): A starting list for groceries, restaurants, snorkeling and paddleboard gear, and hot-weather clothing, with dated personal notes.
- [Cafés to work from in San Juan: a dated shortlist](https://act60.me/resources/cafes-to-work-from-san-juan): A dated personal shortlist of San Juan cafés for remote work, with sourced addresses, hour conflicts, and a clear line between published laptop listings and preference.
- [About act60.me](https://act60.me/about): Who publishes act60.me, how its Puerto Rico Act 60 and practical Puerto Rico handbook is maintained, which sources it uses, and what its tools cannot decide.
- [Official Act 60 source archive (hashed PDFs)](https://act60.me/sources): Hashed copies of the official Puerto Rico Act 60 statute, DDEC guidance, and related PDFs saved on act60.me, with issuer, published date, SHA-256, byte length, official URL, and local path.
- [Contact act60.me](https://act60.me/contact): How to reach the Hraness publisher of act60.me for source corrections, broken official links, and questions about what the public guide covers.
- [Privacy on act60.me](https://act60.me/privacy): What act60.me stores in the browser, what the private day tracker keeps, and what anonymous production analytics can see.
- [act60.me developer resources](https://act60.me/for-agents): Machine-readable discovery for the existing public sources
- [How to apply for Puerto Rico Act 60](https://act60.me/apply): A source-linked Act 60 application map covering benefit selection, official sources, the DDEC portal, fact preparation, review boundaries, and the work that continues after a grant.
- [The Act 60 business benefit is not the investor benefit](https://act60.me/business-is-not-investors): A comparison of this site's Act 60 business and investor chapters: Export Services treatment is not Individual Resident Investor treatment. Use the matching chapter for the income or application at issue.
- [A Puerto Rico decree is not federal residence](https://act60.me/decree-is-not-residence): A comparison of this site's Act 60 application map, official-text source map, and federal residency guide: a Puerto Rico grant or DDEC filing receipt does not establish bona fide residence under 26 C.F.R. § 1.937-1.
- [Puerto Rico residency in the year you move](https://act60.me/residency/year-of-move): A source-linked Puerto Rico year-of-move guide covering federal bona fide residence, the special move-year rule, income sourcing, Form 8898, and records to preserve.
- [Form 8898 after beginning Puerto Rico residence](https://act60.me/residency/form-8898): A plain-English, source-linked guide to who may need IRS Form 8898 after beginning or ending bona fide residence in Puerto Rico, what the $75,000 threshold means, and what to preserve.
- [Moving to Puerto Rico: practical setup guide](https://act60.me/move): A practical Puerto Rico moving hub for driver licensing, vehicles, mail, housing due diligence, utilities, healthcare, schools, emergencies, government portals, pets, and plants.
- [Shipping a vehicle to Puerto Rico](https://act60.me/move/vehicle): A practical guide to shipping a vehicle to Puerto Rico, comparing costs, estimating vehicle excise tax in SURI, handling release and registration, and avoiding stale minimum-tax figures.
- [Changing your address when moving to Puerto Rico](https://act60.me/move/address): A Puerto Rico move address-change guide covering USPS forwarding, direct agency and account updates, address formats, evidence, and tax-residence boundaries.
- [Puerto Rico home due diligence before buying or renting](https://act60.me/move/home-due-diligence): A source-linked Puerto Rico home due-diligence guide covering the Property Registry, CRIM, maps, flood risk, permits, condominiums, insurance, utilities, and physical inspections.
- [Setting up utilities and internet in Puerto Rico](https://act60.me/move/utilities-internet): A source-linked Puerto Rico utilities and internet guide covering LUMA electric service, PRASA water accounts, FCC broadband availability, address-level verification, and resilience planning.
- [Setting up healthcare after moving to Puerto Rico](https://act60.me/move/healthcare): A source-linked Puerto Rico healthcare moving guide covering individual coverage, Medicaid, Medicare move periods, professional-license verification, records, medicines, networks, and continuity planning.
- [Enrolling children in school after moving to Puerto Rico](https://act60.me/move/schools): A source-linked Puerto Rico school moving guide covering DEPR enrollment, Regional Educational Offices, current calendars, vaccination records, school data, records transfer, and education supports.
- [Emergency readiness after moving to Puerto Rico](https://act60.me/move/emergency): A source-linked Puerto Rico emergency-readiness guide covering NMEAD, NWS San Juan, PREPS, household dependencies, health needs, communications, evacuation, shelter, and live-information limits.
- [Official Puerto Rico portals for a move](https://act60.me/move/portals): A practical directory and workflow for official Puerto Rico moving portals, including SURI, CESCO, RIDPR, CRIM, OGPe, DDEC, utilities, Medicaid, professional-license verification, and school enrollment.
- [Moving pets and plants to Puerto Rico](https://act60.me/move/pets-plants): A source-linked guide to moving pets, other animals, plants, and soil to Puerto Rico, including veterinary certificates, species-specific confirmation, carrier rules, agricultural pest restrictions, and direction-of-travel limits.
- [Official Puerto Rico data: where to start and what to preserve](https://act60.me/puerto-rico/data): A practical directory for official Puerto Rico statistics, Census QuickFacts, and annual Puerto Rico Community Survey municipal profiles.
- [Puerto Rico institutions and official government sources](https://act60.me/puerto-rico/institutions): A practical map to Puerto Rico agencies, legal and legislative sources, courts, and municipal government directories.
- [Puerto Rico municipios: official directory, map, and data](https://act60.me/puerto-rico/municipios): A source-linked guide to Puerto Rico's 78 municipios, barrio geography, official municipal directories, and annual community survey profiles.
- [Puerto Rico emergency incident sources and timestamps](https://act60.me/live/emergency-readiness): A timestamp-aware Puerto Rico incident-source directory for NMEAD, PREPS, local instructions, NWS San Juan, and National Hurricane Center products.
- [Puerto Rico community-resource directories and help lines](https://act60.me/live/community-resources): A Puerto Rico community-resource workflow using current government agency, municipio, family-service, older-adult, crisis, and nonprofit directories.
- [Explore Puerto Rico nature through official land managers](https://act60.me/explore/nature): An official-source directory for Puerto Rico protected natural areas, DRNA management information, and current El Yunque alerts.
- [Puerto Rico beach safety: surf, rip currents, and water notices](https://act60.me/explore/beach-safety): A Puerto Rico beach-safety workflow connecting live NWS surf-zone forecasts, DRNA beach-monitoring notices, and EPA reporting boundaries.
- [Getting around Puerto Rico with current operating sources](https://act60.me/explore/getting-around): An official-source Puerto Rico transportation guide for ATI train and bus service plus Puerto Rico Ferry routes and alerts.
- [Live Puerto Rico conditions: official sources and timestamps](https://act60.me/explore/conditions): A timestamp-aware directory for live Puerto Rico weather, tropical, emergency, earthquake, beach, and El Yunque condition sources.

## Existing public sources

- [Latest saved Puerto Rico law](https://act60.me/api/laws/latest): 307 redirect to the checked consolidated revision
- [Official source archive](https://act60.me/sources): HTML table of hashed official PDFs
- [Official document manifest](https://act60.me/laws/manifest.json): immutable PDF history and hashes
- [Calculator tax dataset](https://act60.me/data/tax-data.yaml): checked 2026 rates and model limits
- [OpenAPI description](https://act60.me/openapi.json): read-only catalog of those existing files
- [This llms.txt file](https://act60.me/llms.txt): when-to-use guidance and the public reading list
- [RFC 9727 API catalog](https://act60.me/.well-known/api-catalog)
- [XML sitemap](https://act60.me/sitemap.xml)
- [robots.txt](https://act60.me/robots.txt)

## Optional

- [Private day tracker](https://act60.me/days): account-owned presence-test aid, not a public API
- [Internal design gallery](https://act60.me/design): noindex component preview