Guam § 43102 - Definitions.

§ 43102. Definitions.

The definitions set forth herein shall govern the construction and

interpretation of this Chapter;

(a) ‘Eligible educator’ means a kindergarten through grade

12 in the Guam public school system and in Guam’s private

schools:

(1) Teacher;

(2) Instructor;

(3) Counselor;

(4) Principal; or

(5) Aide.

(b) ‘Qualified expenses’ means unreimbursed expenses

exceeding Two Hundred-Fifty Dollars ($250.00), less any

unreimbursed employee expenses upon which a deduction from

adjusted gross income is based that an eligible educator paid or

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11 GCA FINANCE & TAXATION

incurred for books, supplies, computer equipment (including related

software and services), other equipment, and supplementary

materials that the educator used in his or her classroom. For courses

in health or physical education, expenses for supplies are qualified

expenses only if they are related to athletics.

(c) ‘Educator’s Qualifying Certificate (EQC)’ means the

declaration of an eligible educator, made pursuant to 6 GCA §4308,

of the qualified expenses he or she incurred during a tax year.