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Puerto Rico is a territory of the United States. Territory status limits the island's full political, economic, and social development.
While the Commonwealth government has its own tax laws, Puerto Rico residents are also required to pay US federal taxes, but most residents do not have to pay the federal personal income tax.
The territory of Puerto Rico also has its own laws. Puerto Rico laws include the Puerto Rico Constitution, laws passed by the Puerto Rico Legislative Assembly and periodically codified in the Laws of Puerto Rico, and decisions by courts that interpret Puerto Rico laws.
All persons born in Puerto Rico on or after January 13, 1941, and subject to the jurisdiction of the United States, are citizens of the United States at birth. (June 27, 1952, ch. 477, title III, ch.
Today, Puerto Rico does not have voting representation in Congress, and Puerto Ricans with residency on the island are not eligible to vote in general elections, only in primaries. Those Puerto Ricans living on the U.S. mainland can register to vote in their respective states.
The legal system is a mix of common and civil law, and attorneys in Puerto Rico must be bilingual to move between the local courts, which speak Spanish, and the federal courts, which use English.