12 GCA § 77104: Sunset Provision for Tax Credit Programs.

(a) Notwithstanding any other provision of law, tax credit programs pursuant to this Chapter shall automatically expire ten (10) years following enactment of their respective enabling legislation. This provision shall not apply to tax credit programs where I Liheslatura established a specific period for claiming credits.

(b) I Liheslaturan Guåhan may, in its discretion, extend through enacted legislation the eligible period for any tax credit program until such time that all eligible tax credits authorized for the program are exhausted.