{"data":{"id":"us-gu/17-gca-43104","jurisdiction":"us-gu","citation":"17 GCA § 43104","heading":"Maximum Payment.","body":"The maximum amount to be rebated for any taxable year with respect to any one dependent shall not exceed the lesser of:\n(a) Fifty percent (50%) of the tuition paid by the taxpayer during the taxable year for the elementary, secondary or special education of such dependent, or\n(b) Three Hundred Dollars ($300).","path":["Title 17: Education","Division 5 – Miscellaneous Training and Education","Chapter 43: Elementary, Secondary and Special Education Tuition Assistance Fund Act"],"source_url":"https://col.guamcourts.gov/sites/default/files/17gc043.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:49:38Z","sha256":"77d13fa426e12d72308b7e7d8d2cfdbef62c57abc25852b14997ce8aea633231","source_id":"us-gu","stale":false,"prev":"us-gu/17-gca-43103","next":"us-gu/17-gca-43105"},"notice":"GroundRules: Original legal text. Not legal advice."}