11 GCA § 42102
Department of Revenue and Taxation to Implement an
View official PDF ↗Earned Income Program. For Fiscal Year 1998 and each year thereafter, the Department of Revenue and Taxation is authorized to institute an Earned Income program to mirror the program instituted by the federal government and known as the, Earned Income Tax Credit.
Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.