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Code · BILL · 116th Congress · H.R. 4262 (Introduced in House) — To ensure that refunds of overpayments of the Guam Territorial Income Tax are issued in a timely manner, and for othe... · Sec. 4

Sec. 4. Deposit to the Income Tax Refund Efficient Payment Trust Fund

166 words·~1 min read·/bill/116/hr/4262/ih/section-4

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The Organic Act of Guam ( 48 U.S.C. 1421 et seq.) is amended by inserting after section 22D the following: Not later than 10 days after the end of each calendar month, the Governor of Guam shall ensure that there is directly deposited into the Guam Income Tax Refund 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 forecasted 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 Refund Efficient Payment Trust Fund. .
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Sec. 4
Deposit to the Income Tax Refund Efficient Payment Trust Fund
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