22 GCA § 10113: Tax Credit Sunset Provision.

(a) Notwithstanding any other provision of law, sections 10108, 10109, and 10110 of this Article shall remain in effect until December 30, 2029. Any Guam Registered Apprenticeship Program tax credits certified for a period expiring after December 30, 2024, but no later than December 30, 2029, shall remain in full force and effect until the period expires or the credit is canceled on other grounds.

(b) Notwithstanding any other provision of law, tax credits that have not been applied to business privilege tax liability that remains after the effective date of Subsection (a) hereof may be carried forward until such tax credit is exhausted for the tax year if any part of the tax year falls before December 30, 2029.