12 GCA § 771506: Program Caps and Sunset Provision.

(a) The aggregate value of all incentives issued under this Article shall not exceed Five Million Dollars ($5,000,000) per fiscal year.

(b) Unused credits, not exceeding Two Hundred Fifty Thousand Dollars ($250,000), may be carried forward for one (1) additional fiscal year.

(c) No single applicant or affiliated group shall receive incentives exceeding the per-applicant cap established pursuant to § 771504(b) of this Article.

(d) This Article shall expire five (5) years after enactment unless reauthorized by I Liheslaturan Guåhan.

(e) GEDA shall submit a comprehensive evaluation to I Maga’håga/Maga’låhi and I Liheslaturan Guåhan six (6) months before sunset, including total incentives issued by type, private investment leveraged, jobs created, geographic distribution, and measurable tourism or business impact indicators.