{"data":{"id":"us-gu/12-gca-77404","jurisdiction":"us-gu","citation":"12 GCA § 77404","heading":"Cap on Business Privilege Tax Credits for Construction, Development, Upgrading, Repair or Maintenance of Gymnasiums.","body":"The total amount of credits against Business Privilege Taxes for the construction, development, upgrading, repair or maintenance of gymnasiums as authorized herein shall not exceed One Million Dollars ($1,000,000.00) for all projects.","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":"b0e6e275827d161948e8d191392566a94f27b2ebf53662524ee310a907301dbb","source_id":"us-gu","stale":false,"prev":"us-gu/12-gca-77403","next":"us-gu/12-gca-77405"},"notice":"GroundRules: Original legal text. Not legal advice."}