{"data":{"id":"us-gu/11-gca-43103","jurisdiction":"us-gu","citation":"11 GCA § 43103","heading":"Tax Rebate for Educator Expenses.","body":"A rebate in an amount equal to the qualified expenses incurred, but not to exceed Five Hundred Dollars ($500.00) of personal income tax paid by resident individual taxpayers, who are eligible educators, to the government of Guam is hereby established and declared.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 43: Educator Appreciation Act"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc043.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:15:48Z","sha256":"c438dae794229592d406b3791514fdd86e887ae927be79c756be97db7565ffbb","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-43102","next":"us-gu/11-gca-43104"},"notice":"GroundRules: Original legal text. Not legal advice."}