There’s a tax conversation happening at the Guam Legislature, one that could change how much we pay, how we pay it, and how we understand our local tax system. Lawmakers introducing four bills today that all center around Business Privilege Tax and whether it’s time to reform how it’s shown, applied, or even waived.

Let's start with Bill 59, introduced by Senator Christopher Duenas, which takes aim at transparency.  It would require businesses to itemize the BPT on every receipt, invoice, or sales document. Supporters say it’s about honesty — letting customers see how much of their money goes to taxes.

Duenas argues that in an economy run on an honor system, clarity matters, adding,  “This simple ambiguity by itself, to me, jumps out as the reason to do this.”

But agencies have some concerns, as Department of Revenue & Taxation director Marie Lizama said, “Should this bill pass into law, it should be noted that it would add further strain on an already critically understaffed BPT branch.”

Another bill, 71, introduced by Senator William Parkinson, is focused on relief. It proposes an indefinite suspension of the BPT on essential goods, like baby products, food, feminine hygiene products, and medicine, to help ease the cost of living.

“With this impending trade war, uncertainty in the Pacific, it is incumbent on us to stockpile and prepare before this coming economic, geopolitical storm we see on the horizon," Parkinson said.

Then there's Bill 90, introduced by Senator Vincent Borja, aiming to help small businesses by raising the income threshold for partial BPT exemption - a move meant to allow more entrepreneurs to reinvest in their businesses and staff. “This isn’t just a number change: it’s a policy shift designed to reach more local businesses, give them room to grow, and empower them to reinvest in their operations, their employees, and their future," the freshman policymaker said.

For Borja, it’s relief aimed not just at the checkout line, but behind the counter.

Finally, Senator Jesse Lujan's Bill 101, zooms-in on prescription drugs, proposing they be completely exempt from the BPT, aligning Guam with 48 US states that already do the same.  “By exempting these life-saving drugs from additional taxes, we support our local pharmacies, ease the financial burden on our people, and help bring Guam one step closer to a healthcare system that actually works for everyone," he said.

Arthur Mariano, a local pharmacist, emphasizes that rising costs of medication is not just a financial burden - in some cases, it's a barrier to survival.  “Tax exemptions and reductions are likely to make products more accessible and affordable over the long-term," he said.

From the receipt to the register to the pharmacist’s shelf, these four bills take different paths but lead to the same question: how do we make Guam’s tax system fairer, clearer, and more responsive to people’s needs?