Players taking part in the 22 Expos games moved to Puerto Rico are likely to pay a 20 percent tax on their earnings during their time on the island.

Puerto Rico's legislature approved the law last week and the bill is awaiting the signature of Gov. Sila Calderon. The money players pay Puerto Rico can be used as credits against U.S. federal income taxes.

Players pay state taxes for each day they are in a road city during the 183-day regular season. In most cases, that money is deducted from the amount of state tax they pay in the state of their residence. The Cubs' Sammy Sosa has sued the Illinois Department of Revenue, which has refused to allow credits for taxes he paid in other states.

The Puerto Rican law would exempt organizers of the games in San Juan and the commissioner's office, which operates the Expos, from paying taxes on revenue they earn at the games.

The Expos start the Puerto Rican portion of their season Friday with a four-game series against the Mets, the start of a 10-game homestand.

* BOWA SERVES SUSPENSION: Larry Bowa's one-game suspension was upheld, forcing the Phillies' manager to serve the penalty when his team played Atlanta last night.

Bowa was suspended for one game and fined April 2 by Bob Watson, baseball's vice president in charge on discipline. Bowa incited the benches to clear during a spring training game against Toronto.

-- From News Services