GuamBill No. 118-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET

AN ACT TO ADD A NEW § 58128.8 TO CHAPTER 58, TITLE 12, GUAM CODE ANNOTATED, RELATIVE TO ESTABLISHING AN UNPLEDGED BUSINESS PRIVILEGE TAX REBATE ON MEDICAID RECEIPTS, TO BE KNOWN AS THE “GUAM MEDICAID ACCESS ENHANCEMENT ACT.”

Sponsored By: Sabrina Salas Matanane (Republican)

Became Law

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Business tax rebates for Medicaid providers

Starting with tax periods that begin January 1, 2025, Guam healthcare providers that bill Medicaid can claim business tax rebates. The base rebate is 20% of Medicaid receipts, excluding the federal share. Providers also get an extra 20% for each qualified healthcare professional who serves Medicaid patients. They get another 20% for each qualifying, staffed service location on Guam with regular hours. The total rebate cannot be more than the Business Privilege Tax owed on Medicaid receipts. Providers must apply to GEDA and submit Medicaid receipts and details on licensed staff and locations; GEDA checks with DPHSS. GEDA and DPHSS issue program rules within 90 days of enactment.

Tough penalties for false rebate claims

GEDA and DPHSS run audits of rebate claims. Providers must keep records for three years after the tax period. If a provider knowingly gives false information, it must repay improper rebates. It also owes 10% interest per year and a penalty equal to 50% of the improper rebates. That provider is barred from rebates for five years.

Sponsors & Cosponsors

Sponsor

  • Sabrina Salas Matanane

    Republican • legislature

Cosponsors

  • Christopher M. Dueñas

    Republican • legislature

  • Eulogio Shawn Gumataotao

    Republican • legislature

  • Frank F. Blas Jr.

    Republican • legislature

  • Jesse A. Lujan

    Republican • legislature

  • Joe S. San Agustin

    Democrat • legislature

  • Sabina F. Perez

    Democrat • legislature

  • Tina Rose Muña-Barnes

    Democrat • legislature

  • V. Anthony Ada

    Republican • legislature

  • Vincent A.V. Borja

    Republican • legislature

  • William A. Parkinson

    Democrat • legislature

Roll Call Votes

All Roll Calls

Yes: 0 • No: 0

legislature vote 6/3/2025

Floor Vote

Yes: 0 • No: 0

Actions Timeline

  1. Referred to committee

    4/11/2025legislature
  2. Introduced as Bill No. 118-38 (COR)

    4/11/2025legislature
  3. Enacted into law

    Governor
  4. Transmitted to Governor

    legislature
  5. Committee report filed

    legislature

Bill Text

  • Introduced

    4/11/2025

  • Committee Report

  • Enrolled (Public Law)

  • Transmittal

Related Bills

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