{"data":{"id":"us-gu/12-gca-77401","jurisdiction":"us-gu","citation":"12 GCA § 77401","heading":"Legislative Findings and Intent.","body":"(a) I Liheslaturan Guåhan finds that several sports facilities within the Department of Education have fallen into disrepair. Whether the facilities are damaged by natural disaster, old age, or simply due to the lack of maintenance, it is of importance that these facilities are restored to a usable and safe condition in order to ensure that students are provided with a venue to hold their physical education classes, athletic competitions among public and private school students, science fairs, school plays, and dances, among other extracurricular activities.\n(b) However, I Liheslaturan Guåhan also finds that the government of Guam is financially strapped and therefore cannot afford to allocate additional funding for major works that public school sports facilities require.\n(c) Consequently, I Liheslaturan Guåhan calls for community involvement in guaranteeing that our students continue to have functional gymnasiums and other sports field, which can also be used by the public on special events during the weekends, such as the Special Olympics and Relay for Life. In order to provide incentives to those willing to contribute towards the construction, development, upgrading, repair or maintenance of any public school sports facilities, it is the intent of I Liheslaturan Guåhan to authorize tax credits to any individuals making contributions to public school sports facilities for the above purposes.","path":["Title 12: Autonomous Agencies","Division 2 - Economic Development","Chapter 77: Special Projects and Activities of the Guam Economic Development Authority","ARTICLE 4: TAX CREDITS FOR CONTRIBUTORS TO PUBLIC SCHOOL SPORTS FACILITIES"],"source_url":"https://col.guamcourts.gov/sites/default/files/12gc077_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:26:28Z","sha256":"7de7d6e1f6af349bcb05188c1070fcacd1c84590eac5e4084a3b0b8f33b80595","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-77310","next":"us-gu/12-gca-77402"},"notice":"GroundRules: Original legal text. Not legal advice."}