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59 chapters · 1,235 sections in this title.
11 GCA § 43101 Statement of Legislative Purpose
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Teachers traditionally spend their own money on various supplies (e.g. bulletin board materials, books, pencils, crayons and markers). Although these expenses are deductible as unreimbursed business expenses on a teacher’s income tax return, election of the standard deduction mea…
11 GCA § 43102 Definitions
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The definitions set forth herein shall govern the construction and interpretation of this Chapter; (a) ‘Eligible educator’ means a kindergarten through grade 12 in the Guam public school system and in Guam’s private schools: (1) Teacher; (2) Instructor; (3) Counselor; (4) Princip…
11 GCA § 43103 Tax Rebate for Educator Expenses
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A rebate in an amount equal to the qualified expenses incurred, but not to exceed Five Hundred Dollars ($500.00) of personal income tax paid by resident individual taxpayers, who are eligible educators, to the government of Guam is hereby established and declared.
11 GCA § 43104 Procedure to Claim Rebated Taxes
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When a tax return is accompanied by an EQC(s), the amount of tax due prior to the rebate shall be deposited with the government of Guam at the time of filing the income tax return. Alternatively, if no payment is due at the time the tax return is filed, the Tax Commissioner of Gu…