{"data":{"id":"us-gu/12-gca-58128.1","jurisdiction":"us-gu","citation":"12 GCA § 58128.1","heading":"Income Tax Rebate.","body":"A rebate of up to seventy-five percent (75%) of all income tax paid to the government of Guam by a Beneficiary on income received from those activities identified in the Qualifying Certificate may be issued for a period not to exceed twenty (20) consecutive years from the effective date of a Qualifying Certificate therefor.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 58: Qualifying Certificates","ARTICLE 1: QUALIFYING CERTIFICATES PROGRAMS"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc058.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:24:38Z","sha256":"ef90f486c37bf2b3be3ad4e2b4e9e854a1903e28ba532da807880419678bccb2","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58128","next":"us-gu/12-gca-58128.2"},"notice":"GroundRules: Original legal text. Not legal advice."}