I 
116TH CONGRESS 
1ST SESSION H. R. 4262 
To ensure that refunds of overpayments of the Guam Territorial Income 
Tax are issued in a timely manner, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 10, 2019 
Mr. SAN NICOLAS introduced the following bill; which was referred to the 
Committee on Natural Resources 
A BILL 
To ensure that refunds of overpayments of the Guam Terri-
torial Income Tax are issued in a timely manner, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Tax Refund Responsi-
bility Act’’. 
SEC. 2. FINDINGS. 
Congress finds as follows: 
(1) For nearly two decades, the Government of 
Guam has been unable to set aside money to pay for 
income tax refunds and instead has relied on accu-
VerDate Sep 11 2014 
01:57 Sep 11, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4262.IH
H4262
pamtmann on DSKBC07HB2PROD with BILLS
mulated deficits and subsequent borrowing on the 
bond market, amassing close to half a billion dollars 
of debt, to pay accrued income tax refund payments 
owed to its taxpayers. 
(2) The enactment of an amendment to the Or-
ganic Act of Guam requiring that the Government of 
Guam deposit tax collections in the Income Tax Re-
fund Efficient Payment Trust fund, as created by 
Guam Public Law 26–74, would prevent further un-
balanced budgeting, deficit spending, chronic bor-
rowing, and future burdens on the taxpayers of 
Guam. 
SEC. 3. TIMELY REFUNDS OF OVERPAYMENT OF GUAM 
TERRITORIAL INCOME TAX. 
Section 31 of the Organic Act of Guam (48 U.S.C. 
1421i) is amended by adding at the end the following: 
‘‘(i) The Governor of Guam shall ensure that— 
‘‘(1) each form filed by a person or entity for 
a refund of overpayment of the Guam Territorial In-
come Tax is processed by the Government of Guam 
not later than 90 days after such form was filed; 
and 
‘‘(2) a refund of the full amount of any over-
payment of the Guam Territorial Income Tax that 
the Government of Guam has deemed valid is issued 
VerDate Sep 11 2014 
01:57 Sep 11, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4262.IH
H4262
pamtmann on DSKBC07HB2PROD with BILLS
to the person or entity who filed for such refund not 
later than 90 days after the form for the refund was 
filed.’’. 
SEC. 4. DEPOSIT TO THE INCOME TAX REFUND EFFICIENT 
PAYMENT TRUST FUND. 
The Organic Act of Guam (48 U.S.C. 1421 et seq.) 
is amended by inserting after section 22D the following: 
‘‘SEC. 23. DEPOSIT TO THE INCOME TAX REFUND EFFI-
CIENT PAYMENT TRUST FUND. 
‘‘Not later than 10 days after the end of each cal-
endar month, the Governor of Guam shall ensure that 
there is directly deposited into the Guam Income Tax Re-
fund Efficient Payment Trust Fund a percentage of the 
payroll withholding taxes and income taxes collected by 
the government of Guam for that month and a percentage 
of the self-employed payroll withholding taxes collected for 
the quarter, equal to the percentage of the budgeted fore-
casted amount set aside for income tax refunds, earned 
income tax credits, and child tax credits adopted in the 
Government of Guam’s fiscal year budget, so that not 
later than 10 days after the end of the calendar year, not 
less than the amount necessary for income tax refunds, 
earned income tax credits, and child tax credits for that 
calendar year shall have been deposited into the Trust Re-
fund Efficient Payment Trust Fund.’’. 
VerDate Sep 11 2014 
01:57 Sep 11, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4262.IH
H4262
pamtmann on DSKBC07HB2PROD with BILLS
SEC. 5. EFFECTIVE DATE. 
The amendments made by this Act shall take effect 
on the first January 1 to occur after the date of the enact-
ment of this Act. 
Æ 
VerDate Sep 11 2014 
01:57 Sep 11, 2019
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H4262.IH
H4262
pamtmann on DSKBC07HB2PROD with BILLS