All Roll Calls
Yes: 0 • No: 0
GuamBill No. 228-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET
AN ACT TO ADD A NEW ARTICLE 4 TO CHAPTER 58, TITLE 12, GUAM CODE ANNOTATED, RELATIVE TO ESTABLISHING THE “ENHANCING TOURISM AESTHETICS PROGRAM.”
Sponsored By: Jesse A. Lujan (Republican)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 1 costs, 0 mixed.
Guam businesses get improvement tax credits
Beginning April 8, 2026, approved Guam businesses get a Business Privilege Tax credit for approved exterior improvements. It covers only tax owed that is not already committed elsewhere, within the program’s remaining $5 million fiscal-year cap. All incentives combined per applicant cannot exceed 25% of verified project cost or $250,000, whichever is less. Verified costs cover directly related materials, labor, and professional services; half the credit is released after verified completion, and half after one year with continued maintenance. Unused credits carry forward for up to two subsequent tax years; the program ends April 8, 2031, unless reauthorized.
Guam businesses get property and import relief
Beginning April 8, 2026, approved improvements receive a 100% property tax break on their assessed value for up to three years. This does not exempt the rest of the property. Imported materials, equipment, and fixtures for approved projects receive a 100% use tax exemption, claimed within one year after completion. These breaks count toward the combined applicant limit: 25% of verified project cost or $250,000, whichever is less. Total program incentives cannot exceed $5 million per fiscal year, and the program ends April 8, 2031, unless reauthorized.
Guam businesses get exterior improvement support
Beginning April 8, 2026, the Guam Economic Development Authority (GEDA) runs an island-wide program for public-visible commercial improvements that improve tourism or community surroundings. Eligible work includes building fronts, landscaping, signs, and lighting; Guam-based applicants must be current on Guam taxes and hold required licenses and permits. Owners or tenants with written owner consent must apply before construction; designated tourism and village renewal corridors get priority. The annual cap is $5 million, including administration, checks, and reporting: GEDA can use up to 2% of authorized tax incentives without charging applicants or reducing approved awards. The program ends April 8, 2031, unless reauthorized.
Guam businesses must maintain funded improvements
Beginning April 8, 2026, incentive recipients must keep approved improvements in good visual and structural condition for at least three years after completion. They must send GEDA a yearly statement confirming compliance. GEDA and Guam’s Department of Revenue and Taxation can recover incentives for incomplete work, failure to maintain improvements, or transfers without approval. Recovered amounts count as unpaid taxes. The program ends April 8, 2031, unless reauthorized.
Sponsors & Cosponsors
Sponsor
Jesse A. Lujan
Republican • legislature
Cosponsors
Christopher M. Dueñas
Republican • legislature
Eulogio Shawn Gumataotao
Republican • legislature
Frank F. Blas Jr.
Republican • legislature
Joe S. San Agustin
Democrat • legislature
Sabrina Salas Matanane
Republican • legislature
Shelly V. Calvo
Republican • legislature
Tina Rose Muña-Barnes
Democrat • legislature
V. Anthony Ada
Republican • legislature
Vincent A.V. Borja
Republican • legislature
Roll Call Votes
legislature vote • 3/27/2026
Floor Vote
Yes: 0 • No: 0
Actions Timeline
Public Law 38-114 — signed
4/8/2026GovernorCommittee report filed
3/10/2026legislaturePublic hearing held
1/12/2026legislatureFiscal note filed
12/9/2025legislatureFiscal note requested
11/25/2025legislatureReferred to committee
11/25/2025legislatureIntroduced as Bill No. 228-38 (COR)
11/18/2025legislatureTransmitted to Governor
legislature
Bill Text
Introduced
11/18/2025
Committee Report
Enrolled (Public Law)
Transmittal
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