All Roll Calls
Yes: 0 • No: 0
GuamBill No. 144-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET
AN ACT TO AMEND §§ 771403 AND 771405 OF CHAPTER 77, TITLE 12, GUAM CODE ANNOTATED, RELATIVE TO EXTENDING THE AUTHORIZED TAX CREDITS FOR THE REHABILITATION AND IMPROVEMENTS OF THE FOOTBALL FIELDS OPERATED BY THE GUAM NATIONAL YOUTH FOOTBALL FEDERATION.
Sponsored By: Sabrina Salas Matanane (Republican)
Became Law
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Tax credits for Guam youth football fields
Businesses that rehab or improve football fields run by the Guam National Youth Football Federation can claim tax credits. Business privilege tax credits total $3 million over five years starting FY2026 (Oct 1, 2025) and apply to unpledged business privilege taxes. Annual caps are $1 million in FY2026 and $500,000 in FY2027–FY2030, with a $600,000 cap per field. Excise tax credits total $2 million over the same period, with $500,000 in FY2026 and $375,000 each year after; any one field is capped at $400,000, and totals exclude credits already pledged to the Healthy Futures Fund. After five years, the Legislature can extend the program to use any credits left.
Competitive bidding for football field work
The law requires competitive bidding for construction, professional services, equipment, and materials on these football field projects. Contractors and vendors must follow procurement rules to win work. This can open more bidding chances but adds compliance steps.
Sponsors & Cosponsors
Sponsor
Sabrina Salas Matanane
Republican • legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 10/3/2025
Floor Vote
Yes: 0 • No: 0
Actions Timeline
Referred to committee
5/16/2025legislatureIntroduced as Bill No. 144-38 (COR)
5/16/2025legislatureEnacted into law
GovernorTransmitted to Governor
legislatureCommittee report filed
legislature
Bill Text
Introduced
5/16/2025
Committee Report
Enrolled (Public Law)
Transmittal
Related Bills
Bill No. 199-38 (COR) — AN ACT TO ADD A NEW §27027 TO CHAPTER 27, TITLE 17, OF THE GUAM CODE ANNOTATED RELATIVE TO ADDING A LIFETIME TEACHING CERTIFICATE FOR EXPERIENCED EDUCATORS ON GUAM.
Bill No. 187-38 (COR) — AN ACT TO APPROPRIATE THE SUM OF THIRTY-TWO MILLION DOLLARS ($32,000,000) FROM THE GENERAL FUND REALIZED FROM BOND REFUNDING SAVINGS NOT FACTORED INTO THE FISCAL YEAR 2026 BUDGET FOR CAPITAL IMPROVEMENT PROJECTS AND LIFE SAVING SUPPLIES AND MATERIALS AT THE GUAM MEMORIAL HOSPITAL AUTHORITY AND OTHER HEALTH-RELATED FACILITIES.
Bill No. 173-38 (COR) — AN ACT TO AUTHORIZE RENEWAL OF THE LEASE OF A PORTION OF LOT NO. 2288-1-1-1, MANGILAO, AND THE MANGILAO KOBAN TO THE VIETNAM VETERANS OF AMERICA, CHAPTER 668, BY AMENDING §681103 OF CHAPTER 68, TITLE 21, GUAM CODE ANNOTATED.
Bill No. 167-38 (COR) — AN ACT TO AMEND § 34.70 (f) AND § 34.70 (i) OF CHAPTER 34, TITLE 9 GUAM CODE ANNOTATED; RELATIVE TO INCREASING PENALTIES FOR GRAFFITI VIOLATIONS ON PUBLIC AND PRIVATE PROPERTY.
Bill No. 164-38 (COR) — AN ACT TO ADD A NEW ARTICLE 2A TO CHAPTER 61 OF TITLE 21, GUAM CODE ANNOTATED, RELATIVE TO STREAMLINING THE ZONING LAW FOR AFFORDABLE HOUSING.
Bill No. 163-38 (COR) — AN ACT TO ADD A NEW §7146.1 OF CHAPTER 7, TITLE 16, GUAM CODE ANNOTATED, RELATIVE TO TRANSFER-ON-DEATH BENEFICIARY DESIGNATION FOR MOTOR VEHICLES.