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B 3-38

AN ACT TO ADD A NEW CHAPTER 10 AND CHAPTER 11 TO DIVISION 1, TITLE 11 GUAM CODE ANNOTATED AND ADD A NEW CHAPTER 98 TO DIVISION 4, TITLE 10 GUAM CODE ANNOTATED, RELATIVE TO ESTABLISHING AN ELECTRONIC NICOTINE DELIVERY SYSTEMS (ENDS) PRODUCT TAX AND LICENSING WHICH SHALL BE CITED AS THE “ENDS EXCISE ACT OF 2025” AND ESTABLISH A DEPARTMENT OF REVENUE AND TAXATION REVOLVING FUND AND A GUAM MEMORIAL HOSPITAL AUTHORITY REVOLVING FUND.

38th Guam Legislature

Establishes a formal ENDS tax and licensing regime in Guam and creates two revolving funds to support state operations and the Guam Memorial Hospital Authority.

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Bill Summary · B 3-38

Summary of Bill B 3-38 (ENDS Excise Act of 2025)

Overview

Bill B 3-38 proposes to establish a formal regulatory and fiscal framework for electronic nicotine delivery systems (ENDS) on Guam. It would add new chapters to existing Guam Code Annotated sections and create dedicated revolving funds to support government operations and the Guam Memorial Hospital Authority. The bill is titled the “ENDS Excise Act of 2025” and would authorize a tax and licensing regime for ENDS products.

  • Bill Number: B 3-38
  • Title: AN ACT TO ADD A NEW CHAPTER 10 AND CHAPTER 11 TO DIVISION 1, TITLE 11 GUAM CODE ANNOTATED AND ADD A NEW CHAPTER 98 TO DIVISION 4, TITLE 10 GUAM CODE ANNOTATED, RELATIVE TO ESTABLISHING AN ELECTRONIC NICOTINE DELIVERY SYSTEMS (ENDS) PRODUCT TAX AND LICENSING WHICH SHALL BE CITED AS THE “ENDS EXCISE ACT OF 2025” AND ESTABLISH A DEPARTMENT OF REVENUE AND TAXATION REVOLVING FUND AND A GUAM MEMORIAL HOSPITAL AUTHORITY REVOLVING FUND.
  • Status: Not specified
  • Introduced: November 27, 2025

What the bill would change

  • Adds:
    • New Chapter 10 and Chapter 11 to Division 1, Title 11 GCA
    • New Chapter 98 to Division 4, Title 10 GCA
  • Purpose of the additions: Establish an ENDS product tax and licensing regime (ENDS Excise Act of 2025) and create two revolving funds to support government operations.

ENDS tax and licensing framework

  • Establishes a dedicated tax on ENDS products.
  • Creates a licensing scheme for entities involved in ENDS (manufacturers, importers, distributors, and retailers), including the regulatory requirements to obtain and maintain licenses.
  • Aims to regulate the sale, distribution, and possibly use of ENDS products within Guam.
  • Specific tax rates, license types, fees, exemption categories, and enforcement mechanisms are not detailed in the summary; those provisions would be defined in the ENDS Excise Act of 2025 (the new enactments).

Revolving funds created

  • Department of Revenue and Taxation Revolving Fund: to support DR&T operations and functions related to ENDS taxation and administration.
  • Guam Memorial Hospital Authority Revolving Fund: to support operations or activities of the Guam Memorial Hospital Authority, potentially funded by ENDS-derived revenues or related allocations.
  • The bill envisions dedicated, ongoing funding streams rather than annual appropriations, via these revolving funds.

Who/what would be affected

  • ENDS manufacturers, importers, distributors, and retailers operating on Guam (licensing and tax obligations).
  • Consumers of ENDS products, who would face the new excise tax on end products.
  • Department of Revenue and Taxation (enforcement, collection, and administration of the ENDS tax and licensing).
  • Guam Memorial Hospital Authority (potential access to revolving fund support).
  • General public, through regulatory changes and potential impacts on product availability and pricing.

Key procedural and timeline aspects

  • The bill introduces regulatory changes that would require rulemaking, licensing processes, and administrative procedures.
  • No specific effective date or implementation timeline is provided in the summary; such details typically follow passage and publication of implementing regulations.

Next steps to monitor

  • Committee hearings and amendments that define tax rates, license fees, penalties, exemptions, and enforcement.
  • Implementation timeline and regulatory rules governing ENDS products.
  • Revenue projections and fund allocations for the DR&T Revolving Fund and the Guam Memorial Hospital Authority Revolving Fund.

Compiled from official sources — confirm details with the bill’s official record.

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