us-gu · Through P.L. 38-133 (June 4, 2026)

12 GCA § 77404: Cap on Business Privilege Tax Credits for Construction, Development, Upgrading, Repair or Maintenance of Gymnasiums.

Where this section sits in the code

Title 12: Autonomous Agencies
Division 2 - Economic Development
Chapter 77: Special Projects and Activities of the Guam Economic Development Authority
ARTICLE 4: TAX CREDITS FOR CONTRIBUTORS TO PUBLIC SCHOOL SPORTS FACILITIES

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.

Collected 2026-09-27T03:26:28Z. Source file · JSON

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