A proposed reform to Guatemala's tourism law aims to revitalize the sector through several key changes. The initiative focuses on modernizing the governance of the Guatemalan Institute of Tourism (INGUAT). Central to the reform are fiscal incentives designed to attract investment in hotel development and related tourism infrastructure. Additionally, the proposal establishes a Q300 million (approximately US$38.7 million) fund specifically earmarked for tourism infrastructure projects. The reform also seeks to broaden the scope of the existing lodging tax to generate further revenue for tourism development. If enacted, these measures are intended to boost Guatemala’s tourism industry and attract both domestic and foreign investment.