GuamBill No. 59-38 (COR)38th Guam Legislature (2025-2026)legislature

AN ACT TO ADD A NEW § 26110.2 TO CHAPTER 26, DIVISION 2, TITLE 11, GUAM CODE ANNOTATED, RELATIVE TO REQUIRING THE ITEMIZATION OF BUSINESS PRIVILEGE TAX ON ALL SALES RECEIPTS, INVOICES AND OTHER DOCUMENTATION PROVIDED TO CUSTOMERS, AND TO ESTABLISH PENALTIES FOR NON-COMPLIANCE, TO BE KNOWN AS THE “BUSINESS PRIVILEGE TAX TRANSPARENCY ACT OF 2025.”

Sponsored By: Christopher M. Dueñas (Republican)

To Governor

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Christopher M. Dueñas

    Republican • legislature

Cosponsors

  • Eulogio Shawn Gumataotao

    Republican • legislature

  • Frank F. Blas Jr.

    Republican • legislature

  • Jesse A. Lujan

    Republican • legislature

  • Joe S. San Agustin

    Democrat • legislature

  • Sabrina Salas Matanane

    Republican • legislature

  • Shelly V. Calvo

    Republican • legislature

  • V. Anthony Ada

    Republican • legislature

  • Vincent A.V. Borja

    Republican • legislature

Roll Call Votes

All Roll Calls

Yes: 0 • No: 0

legislature vote • 6/3/2025

Floor Vote

Yes: 0 • No: 0

Actions Timeline

  1. Committee report filed

    5/5/2025legislature
  2. Public hearing held

    4/24/2025legislature
  3. Fiscal note filed

    3/11/2025legislature
  4. Fiscal note requested

    3/4/2025legislature
  5. Referred to committee

    3/4/2025legislature
  6. Introduced as Bill No. 59-38 (COR)

    2/13/2025legislature
  7. Placed on session agenda

    legislature
  8. Transmitted to Governor

    legislature

Bill Text

  • Introduced

    2/13/2025

  • Committee Report

  • Transmittal

Related Bills

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