{"data":{"id":"us-gu/11-gca-42101","jurisdiction":"us-gu","citation":"11 GCA § 42101","heading":"Definitions.","body":"For purposes of this Chapter, those definitions in the Internal Revenue Code applicable to Earned Income Tax Credit are applicable to this Chapter to implement the Guam Earned Income program contained in this Chapter.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 42: Earned Income Program"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc042.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:38Z","sha256":"ad723eff9cbe84108073edf0f91e9f9838b7147ad4ad5ddf2619fd14d33ca58a","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-41110","next":"us-gu/11-gca-42102"},"notice":"GroundRules: Original legal text. Not legal advice."}