The next phase in Fiscal Year 2026 budget deliberations defined by a series of amendments shaping not just the numbers on paper, but the promises kept, and the priorities set for our island’s future.

On Wednesday, Senator Shawn Gumataotao unrelenting in his efforts to stick to the original plan of rolling back the Business Privilege Tax to 4%, not just the half point drop written in the budget draft.

“To be clear, this amendment does not simply reduce the BPT from 5% to 4%. It helps this branch of government to regain public trust by restoring the 4% BPT rate,” said Sen. Gumataotao. “We cannot and should not prioritize growing the government over helping Guam’s struggling economy.”

His amendment passed by a single vote with Senator Chris Dueñas saying the rollback is the break smaller businesses have been waiting for.

But Senator Chris Barnett pushing back with his own amendment to maintain the BPT at 5%.

“It’s not that I oppose a lowering of BPT. I support a meaningful implementation of it in a way that doesn’t jeopardize critical services for the people of Guam,” said Barnett. 

He argued the cut would drain over $40 million from funding Simon Sanchez High School, tax refunds, and healthcare.

The amendment failed.

Though it failed, Senator Telo Taitague proposed another amendment to keep the 5% rate on military buildup contracts over $10 million.

She believes these projects, often awarded to large off-island firms, should help fund road maintenance, public safety, and services they rely on, while reminding the body that the BPT is already built into the contracts.

On Thursday, the floor turned from taxes to building and saving.

Sen. Joe San Agustin winning unanimous support for two amendments.

The first earmarks $16.3 million from the unobligated FY 2025 general fund balance for Simon Sanchez High School construction lease back payments.

“With this amendment – as we all committed to supporting and advocating for the education for our island students and families – together we can make the rebuild of Simon Sanchez High School finally a reality for thousands of students it will serve,” said San Agustin. 

The second secures another $10 million in unobligated funds to be deposited into the Rainy Day Fund, reversing the budget bill’s total suspension of Guam’s 2% reserve.

“Together, we can ensure that in times of emergency, whether natural or man-made, we’ll be able to ensure our people are well taken care of,” added San Agustin. 

Taitague pushed to boost that amount to $13.4 million, but the amendment failed.

And so, with the fiscal year ending in september, these amendments have set the tone as the $1.3 billion budget fight resumes Monday.