I’ve been commuting from PR for 3 years. Everything will depend on the base that you’re commuting to. EWR had north of 10 flights a day pre COVID and rarely had to fight for the jumpseat. SJU has employee parking ($108 a month) and KCM.
PR taxes - we do not pay federal taxes. We do pay a PR state tax, above $60,000 annual and you’ll pay 30%. PR property tax is close to zero.
Act 20/22 - is for people with a high net worth and want to save on capital gain tax. The other portion of this applies to business owners. From people I know that have signed up for it, they say it’s almost impossible to get approved at this point.