Title 12 — Autonomous Agencies
37 chapters · 1,201 sections in this title.
12 GCA § 77302 Limits of Liability
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(a) Unless a contractor, materials supplier, designer or landlord/less or has direct involvement in the operations of the soccer stadium and facilities as a director, officer, manager, employee, representative or agent of the Guam Football (Soccer) Association, they shall not be …
12 GCA § 77303 Event Admissions Assessment
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The organizers of any event held at the soccer stadium and facilities for which a fee is charged for admission, shall pay to the government of Guam, an admissions assessment of Two Dollars ($2.00) per paid admission of ten percent (10%) of the admission charged, whichever is less…
12 GCA § 77304 Fines and Penalties
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(a) To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of business privilege taxes than the actual value of the materials or services contributed to the project authorized herein, that company shall be r…
12 GCA § 77305 Cap on BPT Credits for Design and Construction of the Soccer Stadium and Facilities
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The total amount of credits against Business Privilege Taxes for the design and construction of the soccer stadium and facilities authorized herein shall not exceed One Million Two Hundred Thousand Dollars ($1,200,000). The development of soccer facilities in the southern part of…
12 GCA § 77306 Matching Funds Required
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The tax credits provided to a contributor shall be in a dollar for dollar matching grant form, wherein every dollar that is given by the government of Guam to the contributor as a tax credit shall be matched by a dollar from the Guam Football (Soccer) Federation, to be expended t…
12 GCA § 77307 Public Access to Soccer Stadium
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As a condition for the Guam Football (Soccer) Association and its contributors to be entitled to the tax benefits of the program established in this Article, the soccer stadium and facilities must be available to the COL 2026-05-05 general public in accordance with the Memorandum…
12 GCA § 77308 Filing of Annual Reports
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(a) The Guam Football (Soccer) Association shall annually submit a copy of the financial statement required in 18 GCA §14102 to the Speaker of I Liheslaturan Guåhan, the Public Auditor, and the Administrator of GEDCA. (b) The Guam Football (Soccer) Association must ensure that it…
12 GCA § 77309 GEDCA Report
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GEDCA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the Business Privilege Taxes, sports, and economic activities on Guam. GEDCA shall also include in its report its monitoring efforts and any other information related to the program. The r…
12 GCA § 77310 Rules and Regulations
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GEDCA shall submit to I Liheslaturan Guåhan within thirty (30) days upon the enactment of this Article, rules and regulations governing the implementation of the tax credits portion of this Article. NOTE: Effective July 17, 2007, reference to Gross Receipts Tax (GRT), amended to …
12 GCA § 77401 Legislative Findings and Intent
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(a) I Liheslaturan Guåhan finds that several sports facilities within the Department of Education have fallen into disrepair. Whether the facilities are damaged by natural disaster, old age, or simply due to the COL 2026-05-05 lack of maintenance, it is of importance that these f…
12 GCA § 77402 Definitions
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As used in this Article: (a) “Gymnasium” shall mean a public school sports facility, including, but not limited to, gymnasiums and baseball, soccer and football fields constructed, developed, upgraded, repaired, or maintained by an individual, corporation, or limited liability co…
12 GCA § 77403 Credit Against Business Privilege Taxes
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(a) Individuals, corporations, or limited liability companies making contributions, as approved by the Superintendent of the Department of Education (DOE), towards the construction, development, upgrading, repair or maintenance of any gymnasium shall be authorized tax credits aga…
12 GCA § 77404 Cap on Business Privilege Tax Credits for Construction, Development, Upgrading, Repair
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or Maintenance of Gymnasiums. The total amount of credits against Business Privilege Taxes for the construction, development, upgrading, repair or maintenance of gymnasiums as authorized herein shall not exceed One Million Dollars ($1,000,000.00) for all projects. NOTE: Effective…
12 GCA § 77405 Cap on Excise Tax Credits for the Rehabilitation and Improvements of the Football Fields
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Operated by the Guam National Youth Football Federation. (a) The total amount of credits against excise taxes, not inclusive of those pledged for the Healthy Futures Fund pursuant to § 771404 of this Article for the rehabilitation and improvements of the football fields operated …
12 GCA § 77406 School Operations to Continue
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Pursuant to § 77403(a) of this Article, when approving a project, the Superintendent of the Department of Education must ensure that regular school operations, to the greatest extent possible, are not affected by the construction, development, upgrading, repair or maintenance of …
12 GCA § 77407 GEDCA Report
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GEDCA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the Business Privilege Taxes, its monitoring efforts, and any other information related to the program. The report shall be transmitted to I Liheslatura on an annual basis until the One Mi…
12 GCA § 77501 Legislative Findings and Intent
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As a result of the damage caused by the typhoons and super-typhoons that have plagued our Island in the last five (5) years, Guam’s outdoor sporting facilities have deteriorated dramatically. Guam’s youth and adult sporting leagues are left searching for sites to hold their annua…
12 GCA § 77502 Tax Credits
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Guam sole proprietorships, corporations, partnerships, and limited liability companies making contributions towards the development, construction, financing, maintenance, and improvement of an outdoor multi-purpose sports complex at the University of Guam shall be entitled to tax…
12 GCA § 77503 Maximum Amount of Tax Credits Authorized
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The aggregate amount of tax credits authorized by this Article for all contributors shall not exceed One Million Dollars ($1,000,000).
12 GCA § 77504 Determination of Amount of Contribution for Donated Merchandise
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The amount of contribution of any donated merchandise used in the development, construction and improvement of the outdoor multi-purpose sports complex at the University of Guam shall be the actual cost of the item plus the cost of transportation from the point of origin to its d…
12 GCA § 77505 Approval of Contributions
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The University of Guam or its designee shall be responsible for approving the contributions made towards the development, construction, financing, maintenance, and improvement of the outdoor multi- purpose sports complex at the University of Guam.
12 GCA § 77506 Miscellaneous
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The tax credits authorized by this Act shall be subject to the following conditions: (a) Tax credits that cannot be applied during a single tax year may be applied to excise tax liability in subsequent years. (b) A single contributor shall only be entitled to claim tax credits up…
12 GCA § 77507 Rules and Regulations
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In accordance with the Administrative Adjudication Law, the Guam Economic Development and Commerce Authority shall formulate rules and regulations governing the issuance of the tax credits and the allocation of the aggregate tax credits among contributors authorized by this Artic…
12 GCA § 77601 Credit Against Eligible Taxes
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(a) To the extent that any business contributes the actual cost of design, labor and materials that are for the rehabilitation and improvement of the Department of Parks and Recreation (DPR) Tiyan Gymnasium and facilities, it shall be entitled to credit of business privilege taxe…
12 GCA § 77602 Limits of Liability
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Unless a contractor, materials supplier, designer or landlord/lessor has direct involvement in the operations of the Tiyan Gymnasium and facilities as a director, officer, manager, employee, representative or agent of the Guam Basketball Confederation, they shall not be held liab…
12 GCA § 77603 Fines and Penalties
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To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of business privilege taxes than the actual value of the materials or services contributed to the project authorized herein, that company shall be requi…
12 GCA § 77604 Cap on Business Privilege Tax Credits for the Rehabilitation and Improvement of the Tiyan
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Gymnasium and Facilities. (a) The total amount of credits against unpledged business privilege taxes for the rehabilitation and improvement of the Tiyan Gymnasium and facilities authorized herein shall not exceed Two Million Five Hundred Thousand Dollars ($2,500,000) over a ten (…
12 GCA § 77605 Public Access to Tiyan Gymnasium and Facilities
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As a condition for the Guam Basketball Confederation and its contributors to be entitled to the tax benefits of the program established in this Article, the gymnasium and facilities must be available to the general public in accordance with the Memorandum of Understanding with th…
12 GCA § 77606 Filing of Annual Reports
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(a) The Guam Basketball Confederation shall annually submit a copy of the financial statement required in § 14102, Chapter 14 of Title 18 GCA to the Speaker of I Liheslaturan Guåhan, the Public Auditor, and the Administrator of GEDA. (b) The Guam Basketball Confederation must ens…
12 GCA § 77607 GEDA Report
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GEDA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the business privilege taxes, sports, and economic activities on Guam. GEDA shall also include in its report its monitoring efforts and any other information related to the program. The rep…
12 GCA § 77608 Rules and Regulations
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The Guam Economic Development Authority shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs.
12 GCA § 77609 Licensing Agreement for Tiyan Gymnasium to Guam Basketball Confederation
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The Department of Parks and Recreation and the Guam Basketball Confederation shall enter into a license agreement for the improvement, rehabilitation and maintenance of the Tiyan Gymnasium for a period of ten (10) years, in accordance with the provisions of the Memorandum of Unde…
12 GCA § 77610 Ancestral Lands
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Nothing in this Article shall prevent the return of ancestral lands upon such time that such ownership is fully reconciled. ARTICLE 7 TAX CREDITS FOR THE HARMON INDUSTRIAL PARK ROADWAY REHABILITATION AND IMPROVEMENT PROJECT SOURCE: Entire Article added by P.L. 33-191:2 (Dec. 13, …
12 GCA § 77701 Applicability of Article
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The provisions of this Article are applicable to the Harmon Industrial Park roadway as authorized by this Act. COL 2026-05-05
12 GCA § 77702 Credits Against Unpledged Business Privilege Tax
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(a) A business, to the extent that such business contributes to the cost of design, labor, and materials that is for the rehabilitation and improvement of the Harmon Industrial Park roadway, as identified and approved by GEDA, shall be entitled to credit of unpledged business pri…
12 GCA § 77703 Cap on Business Privilege Tax Credits for the Rehabilitation and Improvement of the
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Harmon Industrial Park Roadway. (a) The total amount of credits against unpledged business privilege taxes for the rehabilitation and improvement of the Harmon Industrial Park Roadway authorized herein shall not exceed One Million Dollars ($1,000,000) over a five (5) year period.…
12 GCA § 77704 Credits Against Excise Tax
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(a) A business, to the extent that such business contributes to the cost of design, labor, and materials that are for the rehabilitation and improvement of the Harmon Industrial Park Roadway, as identified and approved by the Guam Economic Development Authority (GEDA), shall be e…
12 GCA § 77705 Cap on Excise Tax Credits for the Rehabilitation and Improvement of the Harmon
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Industrial Park Roadway. (a) The total amount of credits against excise taxes, not inclusive of those pledged for the Healthy Futures Fund, for the rehabilitation and improvement of the Harmon Industrial Park Roadway authorized herein shall not exceed the cumulative total of Thre…
12 GCA § 77706 GEDA Report
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GEDA shall submit a report to I Liheslaturan Guåhan detailing the impact of the program on the business privilege taxes, excise taxes, and economic activities on Guam. GEDA shall also include in its report its monitoring efforts and any other information related to the program. T…
12 GCA § 77707 Rules and Regulations
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The Guam Economic Development Authority shall implement and monitor the tax credit program authorized pursuant to this Article based on rules and regulations already adopted by GEDA for previous tax credit programs.
12 GCA § 77708 Approval of Contributions
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GEDA or its designee shall be responsible for approving the contributions made towards the development, construction, financing, maintenance, rehabilitation, and improvement of the Harmon Industrial Park roadway project as identified in this Article.
12 GCA § 77709 Fines and Penalties
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(a) To the extent that a company providing materials and services for the project contained herein takes more tax benefits in terms of unpledged business privilege taxes or use excise taxes than the actual value of the materials or services contributed to the project authorized h…
12 GCA § 77710 Architectural and Engineering Design
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(a) Prior to the approval of any tax credits under §§ 77702 and 77704 of this Article, as well as the initiation of any rehabilitation or improvement projects identified in this Article, up to Three Hundred Thousand Dollars ($300,000) shall be expended for an Architectural and En…
12 GCA § 77901 Title
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This Act shall be known and may be cited as the “Espetåt-ta. Lina’lå-ta. – Our Hospital. Our Life. Planning Task Force Act of 2019.”
12 GCA § 77902 Legislative Statement
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(a) I Liheslaturan Guåhan recognizes the urgency of improving safety conditions and the quality of care provided to the people of Guam by the island’s only public hospital, the Guam Memorial Hospital Authority (GMHA). Although task force groups were established and community conv…
12 GCA § 77903 Creation and Membership
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The Espetåt-ta. Lina’lå-ta. – Our Hospital. Our Life. Planning Task Force (Task Force) is hereby created and shall consist of nine (9) members. (a) Task Force members shall serve for a term of eighteen (18) months. (b) The following nine (9) individuals shall serve as appointed m…
12 GCA § 77904 Administrative Support for the Task Force
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(a) The Task Force shall be established within GEDA for administrative purposes. The Administrator of GEDA shall ensure that the administrative provisions contained in this Article are properly adhered to; and shall further ensure that GEDA provides all the necessary administrati…
12 GCA § 77905 Adoption of Rules
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The Task Force may adopt rules as necessary for its own procedures.
12 GCA § 77906 Meetings
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The Task Force shall meet as often as it deems appropriate and necessary to accomplish its powers, responsibilities and duties. (a) The first meeting of the Task Force shall be held no later than twenty (20) days after the enactment of this Article. (b) All meetings of the Task F…
12 GCA § 77907 General Powers and Responsibilities of the Task Force
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The Task Force shall: COL 2026-05-05 (a) coordinate and oversee any and all efforts by the government of Guam concerning the development of a new public hospital facility or other health care facility models, including rehabilitation and/or replacement plans involving the current…