Eligible Scientific Research

Means any research conducted by the University of Puerto Rico or any Higher Education Institution that receives a grant upon peer-review of a grant application in an open competition to obtain such grant, in order to carry out a research project or other similar project including grants for training, capacity development, and workforce development from any of the organizations that compose the National Institutes of Health, or under similar programs or mechanisms sponsored by any other federal agency that promotes competitive scientific research, including, but not limited to, the National Science Foundation, the Energy Department, the Department of Defense, NASA, NOAA, the Environmental Protection Agency, among others. It shall also include grants from competitive research applications from private foundations, other nonprofit organizations, or private businesses providing competitive research and development grants. The competitive research grants limited to underserved minorities, according to the definition of minorities at the federal level, shall also be deemed eligible. Research subawards where the principal investigator is a Domestic Person shall also be deemed eligible. (Act 60-2019)

Eligible Investigator or Scientist

Means a Domestic Person, during the Taxable Year, hired by the University of Puerto Rico or any other Higher Education Institution authorized to operate in Puerto Rico, who is engaged, among other teaching duties, in conducting Eligible Scientific Research, and has submitted a scientific research application to an organization such as those described in the definition of Eligible Scientific Research, and who, upon the approval of said research application, causes the educational institution to be awarded a research grant, pursuant to the definition of Eligible Scientific Research, which amount covers research costs, including, among others, the compensation of the Investigator and key personnel, the purchase of equipment and supplies, publications, and other related expenses, as applicable. Except in the case of Multiple Principal Investigators or Multi PI’s, only one individual shall be eligible for this deduction per grant approved, pursuant to the definition of Eligible Scientific Research, including research subawards. (Act 60-2019)

Multiple PI and Co-PI

Some sponsors use the term Co-PI or Multiple PI to indicate the role has equal responsibility and authority as the lead PI (NIH uses the term Multiple PI, and NSF uses the term Co-PI). (PRSTRT Definition)

Co-investigators or Co-I

This title is used to indicate the individual makes significant contributions, but does not have overall responsibility and authority for the project. They are NOT considered PD/PIs and will not be considered for the incentive. (PRSTRT Definition)