[jchernan]

It seems the requirement has been relaxed a bit:

"Puerto Rico Senate Bill 864 increases the potential impact of Act 22 by expanding who qualifies for the tax break. Prior to this legislation, Act 22 was only applicable to new migrants to Puerto Rico who had not been residents for the 15 year period before the Act went into effect in January 2012. That period has now been reduced from 15 to 6 years."

https://www.forbes.com/sites/janetnovack/2015/01/27/puerto-r...

[annerajb]

I only spent two year outside PR for my bachelors. Been back here for 8 years now. :(

Still feels odd trying to help create startups but excluding people that live here. I mean the original purpose was to bring new companies, "expats" to puerto rico which IMO is good at accomplishing.

[MarieAACC]

Act 20 applies to any company or freelancer exporting services from Puerto Rico. Act 22 only applies to passive income, so it targets investors moving to the island.