12 GCA § 771301: Legislative Findings.

(a) I Liheslaturan Guåhan finds that the Guam National Tennis Federation (GNTF) developed, constructed, and operates a tennis center known as the Guam National Tennis Center (GNTC) at the Department of Parks and Recreation’s Guam Sports Complex in Dededo (Dededo Sports Complex) that accommodates local tennis groups and the public. In the last two (2) years, there has been an increase in usage of the GNTC. The GNTC consists of ten (10) tennis courts, of which six (6) are adult courts and four (4) are children’s courts. The GNTF is presently building five (5) additional adult courts.

(b) I Liheslatura finds that the local tennis federation is expanding to provide additional tennis courts for their members and the public. Currently, private businesses are donating to the GNTF for the development, maintenance, and operation of the GNTC, including the construction of additional tennis courts.

(c) Therefore, it is the intent of I Liheslatura to allow businesses contributing to the construction, development, upgrade, repair, or maintenance of the GNTC to be eligible for tax credits.