12 Guam Code Ann. § 77306
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The tax credits provided to a contributor shall be in a dollar for dollar matching grant form, wherein every dollar that is given by the government of Guam to the contributor as a tax credit shall be matched by a dollar from the Guam Football (Soccer) Federation, to be expended towards the design and construction of the soccer stadium and facilities.
SOURCE: Added by P.L. 27-085:3 (Apr. 30, 2004). Amended by P.L. 30-
003:8 (Mar. 13, 2009).