All Roll Calls
Yes: 0 • No: 0
GuamBill No. 231-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET
AN ACT TO ADD A NEW ARTICLE 8, CHAPTER 26; AND TO ADD A NEW § 24713, CHAPTER 24; ALL OF TITLE 11, GUAM CODE ANNOTATED, RELATIVE TO ESTABLISHING A GUAM TAX AMNESTY PROGRAM FOR TAX LIABILITIES.
Sponsored By: Joe S. San Agustin (Democrat)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 1 benefits, 0 costs, 1 mixed.
Guam tax relief comes with limits
Effective April 8, 2026, the law establishes general and real property tax amnesty programs for eligible delinquent Guam taxes. Approved taxpayers can have civil penalties and interest waived by filing missing returns and paying the underlying tax in full or through an approved installment plan. Existing payment plans can continue, and amnesty payments count toward the underlying tax owed. The Department of Revenue and Taxation sets opening dates, eligible tax periods, and payment terms. For property tax amnesty, it must announce opening at least 30 days ahead and accept applications for no more than 180 calendar days. Applicants must receive approval or denial notices within 30 days. Taxpayers facing criminal tax cases or investigations, active audits, court judgments for the same debt, or prior amnesty defaults cannot participate. Open bankruptcy cases must be dismissed, and tax appeals or lawsuits must be withdrawn to qualify. The department can charge a reasonable, cost-based processing fee and limit or stagger participation. Previously paid penalties and interest are not refunded, and tax liens stay until the underlying tax is fully paid. After amnesty ends, full collection powers resume, including liens, garnishments, and penalties on unpaid balances. The law does not change Guam Territorial Income Tax rules; income tax waivers remain subject to federal and territorial guidance.
Guam tax agency gets collection funding
Effective April 8, 2026, Guam allocates 10% of tax amnesty collections to its Department of Revenue and Taxation. Within 90 days after each program ends, the department must report collections, waived charges, participation, compliance results, and recommendations. The allocated money becomes available after the required report is submitted and remains available until fully spent. The Governor cannot transfer these funds, and the department must send quarterly balance and spending reports to the legislature's Speaker. This funds the agency's required work, not direct household payments or additional tax breaks.
Sponsors & Cosponsors
Sponsor
Joe S. San Agustin
Democrat • legislature
Cosponsors
Christopher M. Dueñas
Republican • legislature
Eulogio Shawn Gumataotao
Republican • legislature
Jesse A. Lujan
Republican • legislature
Tina Rose Muña-Barnes
Democrat • legislature
Vincent A.V. Borja
Republican • legislature
William A. Parkinson
Democrat • legislature
Roll Call Votes
legislature vote • 3/27/2026
Floor Vote
Yes: 0 • No: 0
Actions Timeline
Public Law 38-115 — signed
4/8/2026GovernorCommittee report filed
3/3/2026legislaturePublic hearing held
2/6/2026legislatureFiscal note filed
12/11/2025legislatureReferred to committee
12/2/2025legislatureFiscal note requested
11/26/2025legislatureIntroduced as Bill No. 231-38 (COR)
11/19/2025legislatureTransmitted to Governor
legislature
Bill Text
Introduced
11/19/2025
Committee Report
Enrolled (Public Law)
Transmittal
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