Puer­to Rico is a Caribbean Island locat­ed about a thou­sand miles south­east of Mia­mi between the Domini­can Repub­lic and the U. S. Vir­gin Islands. It is rough­ly 100 by 35 miles with a pop­u­la­tion of about 3.8 mil­lion peo­ple. Puer­to Rico is a ter­ri­to­ry of the Unit­ed States of Amer­i­ca and we have com­mon cit­i­zen­ship, cur­ren­cy and defense. Although Puer­to Ricans are U.S. cit­i­zens, res­i­dents of Puer­to Rico do not pay fed­er­al income tax (but nei­ther can they vote in pres­i­den­tial elec­tions). Over 2 mil­lion Puer­to Ricans live in the Unit­ed States, pri­mar­i­ly in the northeast.