26 CFR §31.3121(b)(18)-1 — (b)(18)-1 Services performed by a resident of the Republic of the Philippines while temporarily in Guam.
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)Services performed after 1960 by a resident of the Republic of the Philippines while in Guam on a temporary basis as a nonimmigrant alien admitted to Guam pursuant to section 101(a)(15)(H)(ii) of the Immigration and Nationality Act (8 U.S.C. 1101) are excepted from employment.
- (b)Section 101(a)(15)(H) of the Immigration and Nationality Act provides as follows: