AN ACT TO ADD A NEW CHAPTER 60 TO DIVISION 5, TITLE 5, GUAM CODE ANNOTATED, RELATIVE TO ESTABLISHING THE DEPARTMENT OF REVENUE AND TAXATION (DRT) HEADQUARTERS OWNERSHIP AND MODERNIZATION EFFICIENCY (H.O.M.E.) ACT, AND AUTHORIZING THE GUAM DEPARTMENT OF REVENUE AND TAXATION TO ENTER INTO A PUBLIC-PRIVATE PARTNERSHIP (PPP) FOR THE DESIGN, CONSTRUCTION, FINANCING, AND MAINTENANCE OF A NEW HEADQUARTERS FACILITY ON PUBLICLY OWNED LAND.