{"data":{"id":"us-gu/12-gca-58128.5","jurisdiction":"us-gu","citation":"12 GCA § 58128.5","heading":"One Hundred Percent Rebate on Income from Constructing Affordable Housing.","body":"A rebate of one hundred percent (100%) of all income tax paid to the government of Guam by a Beneficiary on income received from the construction of affordable housing in Guam may be issued for a period not to exceed twenty (20) consecutive years from the effective date of a Qualifying Certificate therefor. The Beneficiary may be a developer, contractor or subcontractor or a combination of two (2) or more thereof so long as all the income the subject of the rebate is derived from the construction of no less than twenty-five (25) affordable housing units, as “affordable housing” is defined by the Authority.","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":"f707eefd16a9d1a25427cb980ce5ed6386ee57a3079591d5a6cdbfc5e0e9d29a","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-58128.4","next":"us-gu/12-gca-58128.6"},"notice":"GroundRules: Original legal text. Not legal advice."}