Lawmakers locked in session debate since Friday over Bill 266-38, the fiscal year 2027 Budget Act, spent Saturday morning hashing out targeted amendments to the Business Privilege Tax (BPT) - many of which failed - before the Committee of the Whole recessed on Chapter 1 Revenues.

Among the failed amendments was a push by Sens. Chris Barnett and William Parkinson to maintain the BPT rate at 4.5% and provide Guam residents with a $1,000 storm relief grant. Because that amendment failed, a subsequent amendment building on it was ruled out of order.

Sen. Sabina Perez amendment related to performance-based budgeting metrics did pass.

Perez's amendment adds two requirements. First, agencies must include corrective action plans addressing Office of Public Auditor findings to help reduce repetitive findings made years after recommendations. Second, agencies must maintain an adequate number of trained procurement professionals to reduce instances of protest that stall projects.

"This is something that has been brought up for several years now. In fact, I did pass a law upon the public auditor's recommendation to have a compliance report when it comes to training. And the reason why that is important is because it helps to reduce protests. ... As well as, it would help streamline obtaining the necessary goods and services and construction work ... that is needed, for our island," Perez said.

The last amendment discussed before recessing was one by Sen. Telo Taitague, which she described as housekeeping related to relocating the University of Guam's debt service within the budget.

Office of Finance and Budget Director Steve Guerrero confirmed that the $1,158,283 annual payment does not count against Guam's debt ceiling because it is owed by the UOG Endowment Foundation to the U.S. Department of Agriculture under a 40-year leaseback loan for the Student Services Center and Engineering annex.

"Like ... FY26 budget, we're just moving the location of this to the University of Guam. And that's all what the amendment does," Taitague said.

The amendment drew objection from Sen. Shawn Gumataotao, who noted his ties to UOG.

"I object to this amendment. Many in this room were there, smiling and clapping, at the ribbon cuttings for the students' success center, and the School of Engineering, both this past January," Gumataotao said.

"This is not simply a question of where these dollars appear in the budget. It is a question of preserving the integrity of the government of Guam budget itself," he added.

Discussion on the Taitague amendment sparked two procedural disagreements. First, Taitague argued she was not given her closing statement before the vote was called and challenged Chairman Chris Duenas' ruling that she had already closed. Second, Duenas moved to vote again after Taitague alleged that individuals in the session hall who work for UOG have a conflict of interest on her amendment. Duenas ruled that out of order before recessing the morning session.