Bill No. 44, the $1.35 billion General Appropriations Act of 2026, funds each branch of our government, allocations for education, health, and public safety, and includes debt service for long-term projects.

Chair for the Committee on Finance and Government Operations Senator Christopher Dueñas calls it disciplined.

“Fiscal year 2026 budget is not a blank check. It’s a disciplined plan. It is grounded in conservative revenue projections, not guess work. And it is built on a simple principle: we do not spend what we do not have,” said Sen. Dueñas.

He adds that rolling back the Business Privilege Tax from 5% to 4.5% signals that Guam is open for business, serious about growth, and that the government isn’t going to “tax it out of existence”.

But in a series of infographics by the Governor’s office, the administration says the rollback benefits just 680 of the island’s highest earners, citing tax data showing companies making over $2 million a year would save more than $33 million.

Their table puts total savings for businesses earning over $500,000 at $37.5 million a year.

Adelup added, “their tax break could delay your refunds” by reducing the tax refund set aside by $12 million.

Senator Chris Barnett echoes that concern saying, “We’re taking from some of the poorest people on our island, some of the most vulnerable, and we’re giving it to these multi-million dollar businesses.”

Other senators point to what’s missing from the budget, no direct funding for Simon Sanchez High School’s reconstruction, a zero deposit to the Rainy Day Fund, and no funding for a new hospital or prison.

“I think we should consider that without these things being funded that the bill is critically flawed, that the bill in no way addresses the impacts of federal funding cuts,” said Sen. Therese Terlaje.

However, Dueñas says that the Governor can still fund Sanchez through her 50% transfer authority, but Senator Telo Taitague disagrees.

“But one thing that was so surprising is the 50% transfer authority for the governor. 50%. I don't agree to that. It's our responsibility. This is our responsibility to appropriate funds,” said Taitague.

Overall, supporters insist the budget is responsible, spreads investments, and avoids overspending.

Opponents say it leaves critical needs underfunded.

As of news time, the legislature continues their debate on the bill.