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Lawmakers debate a $5 million-a-year tourism aesthetics tax-credit program; critics cite unquantified revenue loss

Committee of the Whole, Guam Legislature · March 31, 2026
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Summary

Bill 228-38 COR would establish an "Enhancing Tourism Aesthetics" program under Chapter 77 with an annual cap of $5 million and a five-year sunset; supporters said it positions Guam to compete for visitors, while opponents warned of unquantified fiscal cost and the risk of political favoritism without clear GEDA/GVB metrics.

The Committee of the Whole reviewed Bill 228-38 COR (committee substitute) to create an Enhancing Tourism Aesthetics (ETA) program aimed at revitalizing tourism corridors and visitor-facing public spaces. Senator Luhan, the bills author, said the program is meant to improve Guams "product" beyond hotel rooms and airline seats to include streetscapes, landscaping and building conditions that shape visitorsfirst impressions.

During markup the committee moved the program from the QC…

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