; and (2) ensure that the following is included in the voter education packet sent to voters before the General Election for which the referendum on the law is included on the ballot: (A) The full text of the law transmitted under subsection (b). (B) An explanation of the pros and cons of each position on the question of the law transmitted under subsection (b). (C) Other information necessary for voters to arrive at an informed position on the question of the law transmitted under subsection (b). (e) This section may be waived during a state of emergency declared by a two-thirds vote of the Guam Legislature and signed by the Governor of Guam. A waiver under this subsection shall only apply during such state of emergency. A tax or increase instituted during a waiver under this subsection shall not be valid or enforceable after the state of emergency has ended, except to the extent that amounts were due and not paid under that tax or increase during the state of emergency. (f) This section shall not be interpreted to require voter ratification of a tax increased or imposed or a bond issued by the Government of the United States of America. (g) This section shall continue to apply after de-linkage of the Guam income tax from the Internal Revenue Code of 1986 (or a successor Federal tax code), should such a de-linkage occur. .