•  
  •  
 

The Business, Entrepreneurship & Tax Law Review

Abstract

Puerto Ricans are United States citizens by birthright. The island itself is neither a state nor an independent country, but rather, a territory of the United States. As a territory, Puerto Rico holds a unique tax status, and its residents are exempt from some federal and income taxes. Regardless, Puerto Ricans contribute significantly to the federal treasury by paying customs taxes, federal commodity taxes, and all payroll taxes (also known as FICA taxes), which include Social Security, Medicare, and Unemployment Compensation. Yet, its residents are still subject to discrimination on the basis of residency. In this article, I will explore how, despite being U.S. citizens, paying steep taxes, and contributing to the Social Security trust fund, Puerto Ricans have been deprived of equal financial assistance from the government. This is exemplified by Puerto Rico’s exclusion from the Supplemental Security Income (SSI) program. Looking past the Fourteenth Amendment Equal Protection issue presented by this deprivation, I aim to highlight how the federal government takes advantage of Puerto Rico’s political status by taxing its citizens without adequate representation in Congress and how the federal government im-poses limitations on when and where Puerto Ricans may receive financial assistance from the government, such as SSI benefits, which are easily accessible to U.S. citizens living in the 50 states and the Northern Mariana Islands.

First Page

132

Included in

Law Commons

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.