ere shall be imposed for each taxable year upon the business income of every individual, subject to the Consumer Health Protection Act, from which the consumer health protection premium is not deducted and withheld, a fixed consumer health protection premium based on the reason- able cost of care, to be determined by the Commission.

Individuals not employed or covered under Medicaid or Medicare, shall pay twenty-five per cent (25%) of a fixed consumer health protection premium based on the reasonable cost of care to be determined by the Commission. The government of Guam will pay the balance of seventy-five per cent (75%) of such fixed premium from appropriations for such purpose.

SOURCE: GC § 9990.25.