{"data":{"id":"us-gu/2-gca-11106","jurisdiction":"us-gu","citation":"2 GCA § 11106","heading":"Duties.","body":"The Commission shall:\n(a) compile the records and work products of previous commissions, to include the commissions formed under Executive Orders 1986-09, 1987-06, and 2003-04; and Public Laws 20-181, 22-74, and 27-56;\n(b) review Guam’s tax structure and tax policies, including tax exemptions and credits, which may include a comparative analysis of such policies in relation to other jurisdictions within the United States;\n(c) review the procedure and policy options available to the government of Guam with regard to de-linking from the U.S. Internal Revenue Code under §1271 of Public Law 99-514;\n(d) review estimates of the fiscal impact of potential changes to Guam’s tax structure and policies;\n(e) develop informational reports and/or recommendations regarding Guam’s tax structure and tax policies, procedure and policy options available to the government of Guam with regard to de-linking from the U.S. Internal Revenue Code as deemed appropriate by the Commission, and the fiscal impacts of potential changes to Guam’s tax structure and policies;\n(f) develop a uniform tax code for Guam; and\n(g) transmit a copy of any such reports and/or recommendations as adopted by the Commission regarding tax policy to I Maga’lahen Guåhan and the Speaker of I Liheslaturan Guåhan.","path":["Title 2: Legislative Branch","Chapter 11: Guam Tax Commission"],"source_url":"https://col.guamcourts.gov/sites/default/files/2gc011.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T02:09:08Z","sha256":"a5a5b8ccfa713cdb4fe8df5594b9b7cbde44aeaee34265845fd599ec3838cde1","source_id":"us-gu","stale":false,"prev":"us-gu/2-gca-11105","next":"us-gu/2-gca-11107"},"notice":"GroundRules: Original legal text. Not legal advice."}