Puerto Rico Income Tax

[llennemann]

Closes #6699

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (0e17706) to head (d1c406a).
⚠️ Report is 36 commits behind head on master.

Additional details and impacted files

@@            Coverage Diff             @@
##            master     #6700    +/-   ##
==========================================
  Coverage   100.00%   100.00%            
==========================================
  Files           10         2     -8     
  Lines          153        20   -133     
  Branches         4         0     -4     
==========================================
- Hits           153        20   -133     

Flag	Coverage Δ
unittests	100.00% <100.00%> (ø)

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