As far as I can tell, yes. There is a "GPL licensed" footer at the bottom of the libgccjit page[0].
Yes, the GPL triggers if you distribute programs that merely link against a thusly licensed library - at least that's the intention.
Full disclosure, there are people who disagree with the FSF's interpretation, arguing that merely linking to a library doesn't necessarily create a derivative work. I don't know if that has ever been tested in a court of law...