diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..18d9f285de8 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - Puerto Rico earned income credit.
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml
new file mode 100644
index 00000000000..565d5494997
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/max.yaml
@@ -0,0 +1,10 @@
+description: Puerto Rico limits the Earned Income Tax  Credit to filers of this age or below.  
+values:
+  2023-01-01: 65
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico earned income credit maximum age
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=1
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml
new file mode 100644
index 00000000000..e6206c3fd9d
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/min.yaml
@@ -0,0 +1,10 @@
+description: Puerto Rico limits the Earned Income Tax Credit to filers of this age or older.
+values:
+  2023-01-01: 19
+metadata:
+  unit: year
+  period: year
+  label: Puerto Rico earned income Credit minimum age
+  reference:
+    - title: Schedule CT Individual, Earned Income Credit, 2023
+      href: https://hacienda.pr.gov/sites/default/files/schedule_ct_rev._jul_5_23_informative_-_instructions.pdf#page=1
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/separate_filer.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/separate_filer.yaml
new file mode 100644
index 00000000000..476197275f6
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/eligibility/separate_filer.yaml
@@ -0,0 +1,9 @@
+description: Puerto Rico makes married filing separate filers eligible for the EITC when this is true.
+values:
+  2023-01-01: false
+metadata:
+  unit: bool
+  label: Puerto Rico earned income credit separate filers eligible
+  reference:
+    - title: 
+      href: 
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/investment_income/limit.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/investment_income/limit.yaml
new file mode 100644
index 00000000000..c0fbc802bdb
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/investment_income/limit.yaml
@@ -0,0 +1,13 @@
+description: Puerto Rico limits the earned income credit to filers with investment income below this threshold. 
+values: 
+  2010-12-31: 2_200 
+  2023-01-01: 10_000
+metadata:
+  unit: currency-USD
+  label: Puerto Rico earned income credit investment income limit
+  period: year
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (e)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/investment_income/sources.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/investment_income/sources.yaml
new file mode 100644
index 00000000000..dd399314290
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/investment_income/sources.yaml
@@ -0,0 +1,17 @@
+description: Puerto Rico accounts for the following investment income sources, under the earned income tax credit. 
+values:
+  2010-12-31: 
+  - interest_income
+  - dividend_income
+  - rental_income
+  - capital_gains
+  - child_support_received
+metadata:
+  unit: list
+  period: year
+  label: Puerto Rico earned income credit investment income sources
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (e)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
new file mode 100644
index 00000000000..bbe0c579f77
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/max_amount.yaml
@@ -0,0 +1,29 @@
+description: Puerto Rico provides this maximum earned income credit.
+brackets:
+  - threshold: 
+      2023-01-01: 0
+    amount:
+      2023-01-01: 1_656
+  - threshold: 
+      2023-01-01: 1
+    amount:
+      2023-01-01: 3_864
+  - threshold: 
+      2023-01-01: 2
+    amount:
+      2023-01-01: 6_072
+  - threshold: 
+      2023-01-01: 3
+    amount:
+      2023-01-01: 7_173
+
+metadata:
+  threshold_unit: child
+  amount_unit: currency-USD
+  label: Puerto Rico earned income credit max amount
+  period: year
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (1)-(6)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml
new file mode 100644
index 00000000000..724eb94086b
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_in_rate.yaml
@@ -0,0 +1,30 @@
+description: Puerto Rico phases the earned income credit in at this rate of state gross income.
+# determine phase in rate percentage by number of children
+brackets:
+  - threshold: 
+      2010-12-31: 0
+    rate:
+      2010-12-31: 0.15
+  - threshold: 
+      2010-12-31: 1
+    rate:
+      2010-12-31: 0.3398
+  - threshold: 
+      2010-12-31: 2
+    rate:
+      2010-12-31: 0.4
+  - threshold: 
+      2010-12-31: 3
+    rate:
+      2010-12-31: 0.4483
+metadata:
+  rate_unit: /1
+  threshold_unit: child
+  type: marginal_rate
+  label: Puerto Rico earned income credit phase in rate
+  period: year
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (1)-(6)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/rate.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/rate.yaml
new file mode 100644
index 00000000000..58abe342737
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/rate.yaml
@@ -0,0 +1,30 @@
+description:
+# determine phase-out rate based on number of children
+brackets:
+  - threshold: 
+      2023-01-01: 0
+    rate:
+      2023-01-01: 0.15
+  - threshold: 
+      2023-01-01: 1
+    rate:
+      2023-01-01: 0.2692
+  - threshold: 
+      2023-01-01: 2
+    rate:
+      2023-01-01: 0.3438
+  - threshold: 
+      2023-01-01: 3
+    rate:
+      2023-01-01: 0.3421
+metadata:
+  rate_unit: /1
+  threshold_unit: child
+  type_marginal: marginal_rate
+  label: Puerto Rico earned income credit phase out rate
+  period: year
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (1)-(6)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
new file mode 100644
index 00000000000..12df918f5e5
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/joint.yaml
@@ -0,0 +1,30 @@
+description: Puerto Rico phases the earned income credit out at this rate of state gross income.
+# determines the threshold for the phase-in rate to be applied based on # of children
+brackets:
+  - threshold: 
+      2023-01-01: 0
+    rate:
+      2023-01-01: 19_870
+  - threshold: 
+      2023-01-01: 1
+    rate:
+      2023-01-01: 24_280
+  - threshold: 
+      2023-01-01: 2
+    rate:
+      2023-01-01: 27_590
+  - threshold: 
+      2023-01-01: 3
+    rate:
+      2023-01-01: 27_590
+metadata:
+  rate_unit: currency-USD
+  threshold_unit: child
+  type_marginal: marginal_rate
+  label: Puerto Rico earned income credit phase out rate
+  period: year
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (1)-(6)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
new file mode 100644
index 00000000000..d2526c42c08
--- /dev/null
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/earned_income/phase_out/threshold/single.yaml
@@ -0,0 +1,30 @@
+description: Puerto Rico phases the earned income credit out at this rate of state gross income.
+# determines the threshold for the phase-in rate to be applied based on # of children
+brackets:
+  - threshold: 
+      2023-01-01: 0
+    rate:
+      2023-01-01: 17_660
+  - threshold: 
+      2023-01-01: 1
+    rate:
+      2023-01-01: 19_870
+  - threshold: 
+      2023-01-01: 2
+    rate:
+      2023-01-01: 23_180
+  - threshold: 
+      2023-01-01: 3
+    rate:
+      2023-01-01: 23_180
+metadata:
+  rate_unit: currency-USD
+  threshold_unit: child
+  type_marginal: marginal_rate
+  label: Puerto Rico earned income credit phase out rate
+  period: year
+  reference:
+    - title: P.R. Laws tit. 13, § 30211 (1)-(6)
+      href: https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit
+    - title: P.R. Anejo CT Individuo
+      href: https://hacienda.pr.gov/sites/default/files/anejo_ct_rev._15_may_23_informativo_-_instrucciones.pdf
\ No newline at end of file
diff --git a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml
index f6a7a3f7ab2..029bcb1181d 100644
--- a/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml
+++ b/policyengine_us/parameters/gov/territories/pr/tax/income/credits/refundable.yaml
@@ -12,3 +12,4 @@ values:
   2021-01-01:
     - pr_low_income_credit
     - pr_compensatory_low_income_credit
+    - pr_earned_income_credit
diff --git a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
new file mode 100644
index 00000000000..afaf0c4194b
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.yaml
@@ -0,0 +1,69 @@
+- name: Not eligible person, 2024
+  period: 2024
+  input:
+    pr_earned_income_child_count: 2
+    filing_status: SINGLE
+    pr_gross_income_person: 10_000
+    pr_earned_income_credit_eligible: false
+  output:
+    pr_earned_income_credit: 0
+
+- name: Eligible person, 0 children with max credit
+  period: 2024
+  input:
+    pr_earned_income_child_count: 0
+    filing_status: SINGLE
+    pr_gross_income_person: 17_660
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 1_656
+
+- name: Eligible person, 1 child and higher bracket
+  period: 2024
+  input:
+    pr_earned_income_child_count: 1
+    filing_status: SINGLE
+    pr_gross_income_person: 25_000
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 2_483.004
+
+- name: Eligible person in the highest bracket, 2024
+  period: 2024
+  input:
+    pr_gross_income_person: 35_000
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 100
+
+- name: Eligible person in the middle bracket, 2024
+  period: 2024
+  input:
+    pr_gross_income_person: 34_000
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 120
+
+- name: Eligible person with max credit, 2024
+  period: 2024
+  input:
+    pr_gross_income_person: 10_000
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 600
+
+- name: Eligible person in the lower bracket, 2024
+  period: 2024
+  input:
+    pr_gross_income_person: 8_000
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 480
+
+- name: Eligible person in the lower bracket, 2011
+  period: 2011
+  input:
+    pr_gross_income_person: 8_000
+    pr_earned_income_credit_eligible: true
+  output:
+    pr_earned_income_credit: 280
\ No newline at end of file
diff --git a/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.yaml
new file mode 100644
index 00000000000..d59ec32a9ed
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.yaml
@@ -0,0 +1,59 @@
+- name: Dependent
+  period: 2024
+  input:
+    is_tax_unit_head_or_spouse: false
+    pr_earned_income_credit_investment_income: 2_000
+    age: 25
+    filing_status: JOINT
+  output:
+    pr_earned_income_credit_eligible: false
+
+- name: Filing separately
+  period: 2024
+  input:
+    is_tax_unit_head_or_spouse: true
+    pr_earned_income_credit_investment_income: 3_000
+    age: 30
+    filing_status: SEPARATE
+  output:
+    pr_earned_income_credit_eligible: false
+
+- name: Under the age limit
+  period: 2024
+  input:
+    is_tax_unit_head_or_spouse: true
+    pr_earned_income_credit_investment_income: 2_000
+    age: 18
+    filing_status: JOINT
+  output:
+    pr_earned_income_credit_eligible: false
+
+- name: Over the age limit
+  period: 2024
+  input:
+    is_tax_unit_head_or_spouse: true
+    pr_earned_income_credit_investment_income: 2_000
+    age: 66
+    filing_status: JOINT
+  output:
+    pr_earned_income_credit_eligible: false
+
+- name: Investment income over the limit
+  period: 2024
+  input:
+    is_tax_unit_head_or_spouse: true
+    pr_earned_income_credit_investment_income: 10_001
+    age: 60
+    filing_status: SINGLE
+  output:
+    pr_earned_income_credit_eligible: false
+
+- name: Eligible person
+  period: 2024
+  input:
+    is_tax_unit_head_or_spouse: true
+    pr_earned_income_credit_investment_income: 10_000
+    age: 65
+    filing_status: SINGLE
+  output:
+    pr_earned_income_credit_eligible: true
\ No newline at end of file
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_child_count.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_child_count.py
new file mode 100644
index 00000000000..a7a567de0ea
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_child_count.py
@@ -0,0 +1,11 @@
+from policyengine_us.model_api import *
+
+
+class pr_earned_income_child_count(Variable):
+    value_type = int
+    entity = TaxUnit
+    label = "Puerto Rico EITC-qualifying children"
+    definition_period = YEAR
+    reference = ""
+
+    adds = ["is_child_dependent"]
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py
new file mode 100644
index 00000000000..4364346c1b0
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit.py
@@ -0,0 +1,38 @@
+from policyengine_us.model_api import *
+
+
+class pr_earned_income_credit(Variable):
+    value_type = float
+    entity = Person
+    label = "Puerto Rico earned income credit amount"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit"
+    defined_for = "pr_earned_income_credit_eligible"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.credits.earned_income
+
+        child_count = person.tax_unit("pr_earned_income_child_count", period)
+        filing_status = person.tax_unit("filing_status", period)
+        gross_income = person("pr_gross_income_person", period)
+
+        # compute credit
+        phase_in = min_(gross_income * p.phase_in_rate.calc(child_count), 
+                        p.max_amount.calc(child_count))
+        phase_out = 0
+
+        # CHECK ME: what are the possible filing statuses? 
+        phase_out_rate = p.phase_out.rate.calc(child_count)
+        if filing_status == filing_status.possible_values.SINGLE:
+            single_threshold = p.phase_out.threshold.single.calc(child_count)
+            if gross_income > single_threshold:
+                phase_out = (gross_income - single_threshold) * phase_out_rate
+        else: # default to married filing status
+            married_threshold = p.phase_out.threshold.joint.calc(child_count)
+            if gross_income > married_threshold:
+                phase_out = (gross_income - married_threshold) * phase_out_rate
+
+        return max_(0, phase_in - phase_out)
\ No newline at end of file
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py
new file mode 100644
index 00000000000..b79e6a946d3
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_eligible.py
@@ -0,0 +1,31 @@
+from policyengine_us.model_api import *
+
+
+class pr_earned_income_credit_eligible(Variable):
+    value_type = bool
+    entity = Person
+    label = "Puerto Rico earned income credit eligibility"
+    definition_period = YEAR
+    reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit"
+
+    def formula(person, period, parameters):
+        p = parameters(
+            period
+        ).gov.territories.pr.tax.income.credits.earned_income
+        head_or_spouse = person("is_tax_unit_head_or_spouse", period)
+        investment_income = person(
+            "pr_earned_income_credit_investment_income", period
+        )
+        investment_income_amount_under_limit = investment_income <= p.investment_income.limit
+        age = person("age", period)
+        age_within_range = (age >= p.eligibility.min) & (age <= p.eligibility.max)
+        filing_status = person.tax_unit("filing_status", period)
+        not_separate = filing_status != filing_status.possible_values.SEPARATE
+
+        eligible = head_or_spouse & investment_income_amount_under_limit & age_within_range
+        # if separate filers are eligible
+        if p.eligibility.separate_filer:
+            return eligible
+        # else, filing status needs to be not equal to separate
+        else:
+            return eligible & not_separate
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_investment_income.py b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_investment_income.py
new file mode 100644
index 00000000000..77a26671b23
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/credits/earned_income/pr_earned_income_credit_investment_income.py
@@ -0,0 +1,12 @@
+from policyengine_us.model_api import *
+
+
+class pr_earned_income_credit_investment_income(Variable):
+    value_type = float
+    entity = Person
+    label = "Puerto Rico earned income credit investment income"
+    definition_period = YEAR
+    unit = USD
+    reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1007-credits-against-tax/subchapter-b-refundable-credits/30211-earned-income-credit"
+
+    adds = "gov.territories.pr.tax.income.credits.earned_income.investment_income.sources"
diff --git a/policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py b/policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py
new file mode 100644
index 00000000000..c448a011f9d
--- /dev/null
+++ b/policyengine_us/variables/gov/territories/pr/tax/income/pr_gross_income_person.py
@@ -0,0 +1,10 @@
+from policyengine_us.model_api import *
+
+
+class pr_gross_income_person(Variable):
+    value_type = float
+    entity = Person
+    label = "Puerto Rico gross income person"
+    unit = USD
+    definition_period = YEAR
+    reference = "https://casetext.com/statute/laws-of-puerto-rico/title-thirteen-taxation-and-finance/subtitle-17-internal-revenue-code-of-2011/part-ii-income-taxes/chapter-1005-computation-of-taxable-income/subchapter-a-determination-of-net-income-general-concepts/30101-gross-income"