28th Guam Legislature

27th Guam Legislature


Bob’s bill creates tax rebate of $500 for purchasing school supplies


Read Bill 13: [MSWord (as introduced), MSWord (P.L. 28-20)]

Status of Bill 13: Signed by the Governor on March 17, 2005.

More on Bill 13:

Form EQC: Educator's Qualifying Certificate (PDF 1MB)

Stretching every dollar, Bob's bills prioritize education.

Governor signed Bill 13 now P.L. 28-20 on Thursday, March 17, 2005.

After years of the government chronically under-funding public schools, educators have responded to the needs of their students by spending their own money on various supplies including books, pencils, crayons, paper, glue, scissors and erasers.

Currently, the tax code allows a $250 deduction from adjusted gross income allowing teachers and other educators to deduct qualified expenses (even if the educator does not itemize the expenses as deductions).

Given Guam's inadequate funding of the school system, it is almost a certainty that educators will continue to attempt to meet the needs of their students by spending their own money. The Educator Appreciation Act allows educators to claim a tax rebate to recover up to five hundred dollars ($500) of personal expenditures over and above the two hundred-fifty dollar ($250) deduction allowed by the Internal Revenue Code.

While the $250 tax deduction may be sufficient for teachers in some mainland states, it is woefully inadequate for many teachers in the Guam Public School System. Our teachers are constantly spending their own money on things DOE should furnish.

For nearly 40 years, GEDA Qualifying Certificates have been issued to businesses allowing them tax rebates to encourage economic development. The Educator Appreciation Act extends the functional equivalent of the Qualifying Certificate (The Educator's Qualifying Certificate or EQC) and tax rebate, on a much smaller scale, to teachers. While this rebate is insufficient to make up for the economic hardship suffered by teachers, it is one way for this community to show its appreciation to its educators.



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