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davidcyclebackForeigners living and working in the United States pay Federal Taxes. Depending on the home laws, many expatriates also pay taxes to their home country.
Puerto Ricans are citizens of the United States as the US owns the territory and says they are US citizens. Puerto Ricans can't vote in US Presidential elections and don't pay US Federal taxes. The US invaded Puerto Rico many years ago and forced Spain to cede the territory. As it being a territorial squabble between superpowers, the Puerto Ricans had little say in the matter, though I beleive today Puerto Rican citizens generally wish their territory to become a US State.