Tax Refund Responsibility Act This bill requires the governor of Guam to ensure that (1) each refund claim relating to the Guam income tax is processed within 90 days after it is filed, (2) valid refunds are issued within 90 days after the refund form is filed, and (3) a sufficient percentage of taxes collected by the government of Guam is deposited into the Guam Income Tax Refund Efficient Payment Trust Fund to cover the cost of refunds.