The bill aims to establish the Guam Youth Internship Development Program under the Department of Youth Affairs (DYA) to provide structured internship opportunities for high school students enrolled in public, private, and charter schools on Guam. The program is designed to enhance students' workplace exposure, professional skills, and career exploration, addressing the gap in real-world learning experiences that many students face before entering higher education or the workforce. The DYA will administer the program, ensuring that students receive Certificates of Completion and other recognitions while participating employers may benefit from tax incentives.

Key provisions of the bill include eligibility criteria for students, such as being enrolled in Grades Nine through Twelve, aged fourteen to eighteen, and in good academic standing. The internships will be unpaid and educational, with DYA matching students to appropriate placements. Additionally, a Youth Internship Participation Tax Credit is established, allowing eligible employers to claim a credit of $500 per intern hosted, capped at $2,000 per employer per tax year, provided they meet specific requirements. The DYA will maintain a registry of approved internship partners and oversee the program's administration, ensuring quality and accountability in accordance with best practices in youth work-based learning.

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