Puerto Rico is not a foreign country so these rules you cited don't apply. If you are a bone-fide PR resident, you don't owe federal tax (FICA still applies).

Puerto Rico is not a foreign country so these rules you cited don't apply. If you are a bone-fide PR resident, you don't owe federal tax (FICA still applies). However Act 20 (and Act 22) are recent changes to try to bring more job creator-types to the island.