All Roll Calls
Yes: 15 • No: 0
GuamBill No. 225-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET
AN ACT TO AMEND § 58110 OF ARTICLE 1, AND TO AMEND § 58205 OF ARTICLE 2, BOTH OF CHAPTER 58, TITLE 12, GUAM CODE ANNOTATED, RELATIVE TO EXPANDING PUBLIC INVESTMENTS AND COMMUNITY CONTRIBUTIONS UNDER GUAM’S QUALIFYING CERTIFICATES LAW TO INCLUDE EMERGENCY RESPONSE RESOURCES.
Sponsored By: Eulogio Shawn Gumataotao (Republican)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Guam business tax incentives include emergency resources
Guam’s Economic Development Authority may recommend tying Qualifying Certificate tax benefits to business investments in public improvements, including emergency-response resources. Examples include aerial ladder fire trucks, ambulances, police vehicles, water-rescue equipment, and training. The Authority must set policies prioritizing part of these investments for Guam’s immediate and long-term needs. These needs include public safety, health, education, cultural preservation, and economic development. Investments must add to—not replace—federal grants or legislative funding; the law sets no investment amount or tax-savings formula. The law takes effect upon enactment, and these rules apply to certificates approved by Guam’s governor after enactment.
Sponsors & Cosponsors
Sponsor
Eulogio Shawn Gumataotao
Republican • legislature
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
legislature vote • 8/19/2026
Floor Vote
Yes: 15 • No: 0
Actions Timeline
Public Law 38-139 — signed
9/1/2026GovernorFiscal note filed
12/9/2025legislatureFiscal note requested
11/25/2025legislatureReferred to committee
11/25/2025legislatureIntroduced as Bill No. 225-38 (COR)
11/17/2025legislatureTransmitted to Governor
legislatureCommittee report filed
legislature
Bill Text
Introduced
11/17/2025
Committee Report
Enrolled (Public Law)
Transmittal
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