All Roll Calls
Yes: 0 • No: 0
GuamBill No. 237-38 (COR)38th Guam Legislature (2025-2026)legislatureWALLET
AN ACT TO ADD A NEW CHAPTER 8, DIVISION 1, TITLE 17 OF THE GUAM ADMINISTRATIVE RULES AND REGULATIONS, RELATIVE TO THE DEPARTMENT OF LABOR PROMULGATION OF RULES AND REGULATIONS FOR THE IMPLEMENTATION AND ENFORCEMENT OF THE GUAM REGISTERED APPRENTICESHIP PROGRAM PURSUANT TO PUBLIC LAW 35-39.
Sponsored By: Telo T. Taitague (Republican)
Signed by Governor
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 0 benefits, 1 costs, 3 mixed.
Employer apprenticeship tax credit carries fees
Active Guam apprenticeship employers get a nonrefundable gross receipts tax credit worth 50% of eligible training costs. Only documented costs from the prior three calendar years qualify; employers holding a Guam Economic Development Authority Qualifying Certificate cannot claim it. Eligible costs include apprentice wages, medical and dental benefits, instructors, mentors, journey workers, related lessons, safety gear, and program administration. Other related costs need the Labor Director's approval before filing. The processing fee equals 2.5% of the requested credit and is due within 30 days after notice, unless extended. Certification requires payment; missing the deadline returns the application, and resubmission counts as a new filing. The Department of Labor must issue certification within 90 calendar days of a complete application.
Apprentices face eligibility and work commitments
Guam program apprentices must be at least 16, or older when another law requires it. They must have lived in Guam for at least three years and be U.S. citizens or lawful permanent residents. Contracts require one additional year of work for the employer for each year of training. Employers must apply with approved training standards or federal certification, an affirmative action plan, eligibility proof, and a signed contract. They also need proof of Labor Department online job-bank registration, wage-compliance clearance, and economic-development clearance when required. Participants must renew annually, at least 30 days before their approval anniversary; late renewal can lead to disqualification.
Employers face credit checks and appeals
The Labor Director can reject training costs for missing records, unrelated expenses, fraud, rule violations, or costs outside the three-year window. Unpaid back wages owed to apprentices, instructors, mentors, or journey workers can also block credits. Employers receive detailed written reasons and applicable correction steps, and can amend claims to remove disallowed costs as the rules allow. Fraud or material misrepresentation to obtain credits leads to program disqualification and possible tax-agency or Attorney General referrals. Officials can require records and testimony; failure to provide them can bring civil penalties under Guam law. Employers have 15 days after a disqualification notice is issued to appeal in writing. At a hearing, they can present evidence and have a lawyer; the Director can change the decision, with final decisions open to court review.
Approved trades shape apprentices' training options
Guam's Labor Director sets the approved apprenticeship occupation list during the first quarter of each fiscal year. Federal apprenticeship occupations join automatically each October 1; the Director can retain, add, or remove local occupations. Employers need approval for nonfederal occupations or programs that depart from approved standards. New occupations cannot qualify for training-cost certification until listed. When the Director finds it necessary, the Department must arrange specialized training unavailable within the program through government or private partners.
Sponsors & Cosponsors
Sponsor
Telo T. Taitague
Republican • legislature
Cosponsors
Chris “Malafunkshun” Barnett
Democrat • legislature
Sabina F. Perez
Democrat • legislature
Shelly V. Calvo
Republican • legislature
Therese M. Terlaje
Democrat • legislature
Roll Call Votes
legislature vote • 3/27/2026
Floor Vote
Yes: 0 • No: 0
Actions Timeline
Public Law 38-108 — signed
4/7/2026GovernorCommittee report filed
2/25/2026legislaturePublic hearing held
2/5/2026legislatureFiscal note filed
12/12/2025legislatureFiscal note requested
12/4/2025legislatureReferred to committee
12/4/2025legislatureIntroduced as Bill No. 237-38 (COR)
11/26/2025legislatureTransmitted to Governor
legislature
Bill Text
Introduced
11/26/2025
Committee Report
Enrolled (Public Law)
Transmittal
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