Federal COVID-19 Emergency Paid Leave Rules Apply in Puerto Rico—But With Unique Tax Aspects By Carlos Gonzalez on March 27, 2020 Email this postTweet this postLike this postShare this post on LinkedIn Employers with Puerto Rico operations should be aware that, with some minor income tax-related twists, the emergency paid leave provisions of the recently enacted the Families First Coronavirus Response Act (FFCRA) equally apply in Puerto Rico.