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Ecuador is the Spanish word meaning Equator. Ecuador has the the Equator running right through it.

Panama is just north of Colombia, which is just north of Ecuador so it is the next closest country to the equator.

Puerto Rico is Part of the United States but assuming that Puerto Rico is being treated separately, and the actual "Lower 48" US States is what is meant by The US. Puerto Rico is next. Then the US.

However this is a trick question! The US has territories closer to the Equator than Puerto Rico, and even closer than the country of Panama. Baker Island at 0°11.7′N has the equator running through its territorial waters!

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