{"data":{"id":"us-gu/11-gca-43108","jurisdiction":"us-gu","citation":"11 GCA § 43108","heading":"Construction.","body":"Subsections 4302(a) and (b) of this Chapter are substantially similar to §62(a)(2)(D) of the Internal Revenue Code [26 USC §62(a)(2)(D)] and should be construed consistently therewith except where manifestly inapplicable.”","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":"9bdb40c05a4d3f841160de968280cc71529ce005aef620960edf03be6180def1","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-43107","next":"us-gu/11-gca-44101"},"notice":"GroundRules: Original legal text. Not legal advice."}