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HOUSE BILL NO. 144 am
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-THIRD LEGISLATURE - FIRST SESSION
BY REPRESENTATIVES RUFFRIDGE, Prax
Amended: 5/1/24
Introduced: 3/29/23
A BILL
FOR AN ACT ENTITLED
"An Act relating to education tax credits; and providing for an effective date by 1
repealing the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014." 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 3
* Section 1. AS 21.96.070 is amended by adding a new subsection to read: 4
(g) As a condition of receiving a tax credit for a contribution for research 5
under (a) of this section, a taxpayer must demonstrate that research resulting from the 6
contribution, or will be made available, to the state. 7
* Sec. 2. AS 43.20.014 is amended by adding a new subsection to read: 8
(h) As a condition of receiving a tax credit for a contribution for research 9
under (a) of this section, a taxpayer must demonstrate that research resulting from the 10
contribution, or will be made available, to the state. 11
* Sec. 3. AS 43.55.019 is amended by adding a new subsection to read: 12
(i) As a condition of receiving a tax credit for a contribution for research under 13
(a) of this section, a producer must demonstrate that research resulting from the 14 33-LS0654\A.A
HB 144 am -2- HB0144b
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contribution, or will be made available, to the state. 1
* Sec. 4. AS 43.56.018 is amended by adding a new subsection to read: 2
(h) As a condition of receiving a tax credit for a contribution for research 3
under (a) of this section, an owner of property taxable under this chapter must 4
demonstrate that research resulting from the contribution, or will be made available, to 5
the state. 6
* Sec. 5. AS 43.65.018 is amended by adding a new subsection to read: 7
(h) As a condition of receiving a tax credit for a contribution for research 8
under (a) of this section, a person engaged in the business of mining in the state must 9
demonstrate that research resulting from the contribution, or will be made available, to 10
the state. 11
* Sec. 6. AS 43.75.018 is amended by adding a new subsection to read: 12
(h) As a condition of receiving a tax credit for a contribution for research 13
under (a) of this section, a person engaged in a fisheries business must demonstrate 14
that research resulting from the contribution, or will be made available, to the state. 15
* Sec. 7. AS 43.77.045 is amended by adding a new subsection to read: 16
(h) As a condition of receiving a tax credit for a contribution for research 17
under (a) of this section, a person engaged in a floating fisheries business must 18
demonstrate that research resulting from the contribution, or will be made available, to 19
the state. 20
* Sec. 8. Sections 1, 2, and 21, ch. 61, SLA 2014, and sec. 38(b), ch. 101, SLA 2018, are 21
repealed. 22
* Sec. 9. Section 37, ch. 61, SLA 2014, and sec. 40, ch. 101, SLA 2018, are repealed. 23