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The Puerto Rico FCA broadly covers fraud upon the Commonwealth government or any political subdivision (excluding tax fraud). The Act has a six-year statute of limitations.

A successful whistleblower can receive between 15% and 25% of the recovered proceeds in cases where the state intervenes, and between 25% and 30% if the state declines to intervene. The law also protects those who suffer employment retaliation for blowing the whistle.