11 GCA § 43102: Definitions.

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) Principal; or

(5) Aide.

(b) ‘Qualified expenses’ means unreimbursed expenses exceeding Two Hundred-Fifty Dollars ($250.00), less any unreimbursed employee expenses upon which a deduction from adjusted gross income is based that an eligible educator paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that the educator used in his or her classroom. For courses in health or physical education, expenses for supplies are qualified expenses only if they are related to athletics.

(c) ‘Educator’s Qualifying Certificate (EQC)’ means the declaration of an eligible educator, made pursuant to 6 GCA §4308, of the qualified expenses he or she incurred during a tax year.