AK
Alaska House Bill HB148

Alaska 2023-2024 Regular Session

Alaska House Bill HB148 Compare Versions

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1- Enrolled HB 148
2-LAWS OF ALASKA
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4-2024
2+HB0148D -1- SCS CSHB 148(FIN)
3+ New Text Underlined [DELETED TEXT BRACKETED]
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8-Source Chapter No.
9-SCS CSHB 148(FIN) am S _______
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14-AN ACT
10+SENATE CS FOR CS FOR HOUSE BILL NO. 148(FIN)
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16-Relating to the head start program; relating to the Alaska performance scholarship program;
17-relating to the insurance tax education credit, the income tax education credit, the oil or gas
18-producer education credit, the property tax education credit, the mining business education
19-credit, the fisheries business education credit, and the fisheries resource landing tax education
20-credit; relating to allocations of funding for the Alaska Workforce Investment Board; relating
21-to grants for technical and vocational education; providing for an effective date by amending
22-the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an effective date.
12+IN THE LEGISLATURE OF THE STATE OF ALASKA
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14+THIRTY-THIRD LEGISLATURE - SECOND SESSION
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25-_______________
16+BY THE SENATE FINANCE COMMITTEE
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18+Offered: 5/14/24
19+Referred: Today's Calendar
2720
28-BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
21+Sponsor(s): HOUSE EDUCATION COMMITTEE
22+A BILL
2923
24+FOR AN ACT ENTITLED
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26+"An Act relating to the head start program; relating to the Alaska performance 1
27+scholarship program; relating to the insurance tax education credit, the income tax 2
28+education credit, the oil or gas producer education credit, the property tax education 3
29+credit, the mining business education credit, the fisheries business education credit, and 4
30+the fisheries resource landing tax education credit; relating to allocations of funding for 5
31+the Alaska Workforce Investment Board; relating to grants for technical and vocational 6
32+education; providing for an effective date by amending the effective date of secs. 1, 2, 7
33+and 21, ch. 61, SLA 2014; and providing for an effective date." 8
34+BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 9
35+ * Section 1. AS 14.07.165(a) is amended to read: 10
36+(a) The board shall adopt 11
37+(1) statewide goals and require each governing body to adopt written 12 33-LS0624\N
38+SCS CSHB 148(FIN) -2- HB0148D
39+ New Text Underlined [DELETED TEXT BRACKETED]
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32-THE ACT FOLLOWS ON PAGE 1
33- -1- Enrolled HB 148
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57-AN ACT
58-
59-
60-Relating to the head start program; relating to the Alaska performance scholarship program; 1
61-relating to the insurance tax education credit, the income tax education credit, the oil or gas 2
62-producer education credit, the property tax education credit, the mining business education 3
63-credit, the fisheries business education credit, and the fisheries resource landing tax education 4
64-credit; relating to allocations of funding for the Alaska Workforce Investment Board; relating 5
65-to grants for technical and vocational education; providing for an effective date by amending 6
66-the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an effective date. 7
67-_______________ 8
68- * Section 1. AS 14.07.165(a) is amended to read: 9
69-(a) The board shall adopt 10
70-(1) statewide goals and require each governing body to adopt written 11
71-Enrolled HB 148 -2-
7241 goals that are consistent with local needs; 1
7342 (2) regulations regarding the application for and award of grants under 2
7443 AS 14.03.125; 3
7544 (3) regulations implementing provisions of AS 14.11.014(b); 4
7645 (4) regulations requiring approval by the board before a charter school, 5
7746 state boarding school, or a public school may provide domiciliary services; 6
7847 (5) regulations establishing standards for an early education program 7
7948 provided by a school district for children who are four and five years of age; the 8
8049 regulations must include 9
8150 (A) standards for a locally designed, evidence-based program 10
8251 that meets [HEAD START PROGRAM PERFORMANCE STANDARDS 11
8352 AND OTHER] federal standards required for early education programs to 12
8453 receive federal funding; 13
8554 (B) a requirement that a teacher in charge of a program hold a 14
8655 valid teacher certificate issued under AS 14.20 and 15
8756 (i) have satisfactorily completed a minimum of six 16
8857 credit hours in early childhood education or complete the minimum 17
8958 credit hours within two years of the date the teacher's employment with 18
9059 the early education program begins; or 19
9160 (ii) have two or more years of experience teaching 20
9261 kindergarten or another early education program and have completed 21
9362 additional coursework related to reading instruction, as required by the 22
9463 department; 23
9564 (C) developmentally appropriate objectives for children four 24
9665 and five years of age rather than academic standards appropriate for older 25
9766 children; the objectives must allow school districts to adapt the content of an 26
9867 early education program to be culturally responsive to local communities; 27
9968 (D) accommodations for the needs of all early education 28
10069 children and their families regardless of socioeconomic circumstances; and 29
10170 (E) standards for day in session requirements appropriate for 30
102-children four and five years of age; 31
103- -3- Enrolled HB 148
71+children four and five years of age; 31 33-LS0624\N
72+HB0148D -3- SCS CSHB 148(FIN)
73+ New Text Underlined [DELETED TEXT BRACKETED]
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10475 (6) regulations establishing standards for day in session requirements 1
10576 appropriate for kindergarten students. 2
10677 * Sec. 2. AS 14.38.010 is amended by adding a new subsection to read: 3
10778 (b) The department shall make a grant to each eligible head start agency 4
10879 operating a head start program in the state under 42 U.S.C. 9831 - 9852c in an amount 5
10980 equal to the amount of the head start program's nonfederal contributions required 6
11081 under 42 U.S.C. 9835. If the amount appropriated to the department is insufficient to 7
11182 meet the amount authorized for grants under this subsection, the department shall 8
11283 distribute the grants pro rata to each eligible head start agency. 9
11384 * Sec. 3. AS 14.43.820(a) is amended to read: 10
11485 (a) Subject to appropriation, the commission shall award an Alaska 11
11586 performance scholarship to an applicant who 12
11687 (1) is a resident of the state as defined in AS 01.10.055; 13
11788 (2) graduated or will graduate within 18 [SIX] months from a high 14
11889 school in the state; and 15
11990 (3) except as provided in (c) of this section, has completed, is enrolled 16
12091 in, or plans to enroll in a core academic curriculum of high school level coursework 17
12192 that includes 18
12293 (A) four years of mathematics, four years of language arts, four 19
12394 years of science, and four years of social studies, one year of which may 20
12495 include a foreign language, an Alaska Native language, fine arts, [OR] cultural 21
12596 heritage, or career and technical education; [OR] 22
12697 (B) three years of mathematics, four years of language arts, 23
12798 three years of science, four years of social studies, and two years of 24
128-(i) a foreign language, [OR] an Alaska Native language, 25
129-fine arts, or cultural heritage; or 26
130-(ii) career and technical education, one year of 27
131-which includes two semesters of sequentially more rigorous content 28
132-within a career cluster; or 29
133-(C) three years of mathematics, four years of language arts, 30
134-three years of science, four years of social studies, one year of which may 31
135-Enrolled HB 148 -4-
136-be career and technical education, and two years of a foreign language, an 1
137-Alaska Native language, fine arts, or cultural heritage [; 2
138-(4) HAS A MINIMUM GRADE-POINT AVERAGE IN HIGH 3
139-SCHOOL OF 2.5 OR HIGHER; THE DEPARTMENT SHALL SET BY 4
140-REGULATION MINIMUM REQUIREMENTS BASED ON A SUBSTANTIALLY 5
141-SIMILAR STANDARD FOR DISTRICTS THAT DO NOT ASSIGN GRADES; 6
142-(5) HAS ACHIEVED A MINIMUM SCORE ON A 7
143-(A) COLLEGE ENTRANCE EXAMINATION; OR 8
144-(B) STANDARDIZED EXAMINATION DESIGNED TO 9
145-MEASURE A STUDENT'S LEVEL OF PREPAREDNESS TO MAKE THE 10
146-TRANSITION TO WORK, AS SELECTED BY THE DEPARTMENT; AND 11
147-(6) IS ENROLLED IN GOOD STANDING IN A COURSE OF 12
148-STUDY AT A QUALIFIED POSTSECONDARY INSTITUTION IN THIS STATE 13
149-THAT IS INTENDED TO RESULT IN THE AWARD OF A CERTIFICATE OR 14
150-DEGREE]. 15
151- * Sec. 4. AS 14.43.820(g) is amended to read: 16
152-(g) In this section, 17
153-(1) "career cluster" means a group of jobs and industries that are 18
154-related by skills or products; 19
155-(2) "district" has the meaning given in AS 14.17.990. 20
156- * Sec. 5. AS 14.43.820 is amended by adding new subsections to read: 21
157-(h) Not later than January 15 of each year, a district shall provide to each 22
158-student in the district who is enrolled in grade nine or grade 10 information about the 23
159-Alaska performance scholarship. 24
160-(i) Not later than December 31 of each year, a district shall notify each student 25
161-in the district who is enrolled in grade 11 of the remaining academic requirements the 26
162-student must meet to be awarded an Alaska performance scholarship at each level 27
163-described in AS 14.43.825(a). 28
164-(j) Not later than August 15 of each year, the commission shall notify each 29
165-applicant awarded a scholarship under (a) of this section that the applicant has been 30
166-awarded an Alaska performance scholarship. The notice must 31
167- -5- Enrolled HB 148
168-(1) identify the Alaska performance scholarship level awarded as 1
169-described in AS 14.43.825(a); and 2
170-(2) inform the applicant that 3
171-(A) the commission may disburse the award only if the 4
172-applicant meets the requirements described in (m) of this section; and 5
173-(B) the commission will adjust the applicant's award under the 6
174-circumstances described in (l) of this section. 7
175-(k) If a district provides information to or otherwise communicates with a 8
176-student regarding the Alaska performance scholarship, the district shall also provide 9
177-information about the requirements to increase an award level under AS 14.43.825(h) 10
178-- (j). 11
179-(l) If, at the time an applicant awarded an Alaska performance scholarship 12
180-graduates from high school, the applicant's grade-point average differs from the grade-13
181-point average on which the commission based the applicant's award, the commission 14
182-shall adjust the applicant's award in accordance with the applicable Alaska 15
183-performance scholarship level described in AS 14.43.825(a). 16
184-(m) Notwithstanding (a) of this section, and except as provided in (c) of this 17
185-section, the commission may disburse an Alaska performance scholarship awarded to 18
186-an applicant under this section only if the applicant 19
187-(1) has, at the time of the applicant's graduation from high school, 20
188-(A) completed the core academic curriculum of high school 21
189-level coursework described in (a)(3) of this section; and 22
190-(B) met the minimum 23
191-(i) grade-point average in high school described in 24
192-AS 14.43.825(a); or 25
193-(ii) score on a college entrance examination described 26
194-in AS 14.43.825(a); and 27
195-(2) is enrolled in good standing in a course of study at a qualified 28
196-postsecondary institution in this state that is intended to result in the award of a 29
197-certificate or degree. 30
198- * Sec. 6. AS 14.43.825(a) is amended to read: 31
199-Enrolled HB 148 -6-
200-(a) The maximum annual awards for the Alaska performance scholarships are 1
201-as follows: 2
202-(1) the first award level is $7,000 [$4,755] and requires a 3
203-(A) 3.5 grade-point average or above, or the equivalent 4
204-established under (g) of this section; or [AND] 5
205-(B) very high minimum score on a college entrance 6
206-examination; 7
207-(2) the second award level is $5,250 [$3,566] and requires a 8
208-(A) 3.0 grade-point average or above, or the equivalent 9
209-established under (g) of this section; or [AND] 10
210-(B) high minimum score on a college entrance examination; 11
211-(3) the third award level is $3,500 [$2,378] and requires a 12
212-(A) 2.5 grade-point average or above, or the equivalent 13
213-established under (g) of this section; or [AND] 14
214-(B) moderately high minimum score on a college entrance 15
215-examination. 16
216- * Sec. 7. AS 14.43.825(b) is amended to read: 17
217-(b) A student's eligibility for a scholarship terminates eight [SIX] years after 18
218-the date the student graduates from high school unless the student qualifies for an 19
219-extension of time allowed by the department by regulation. 20
220- * Sec. 8. AS 14.43.825(c) is amended to read: 21
221-(c) Except as provided in (b) of this section, a student receiving a scholarship 22
222-may remain eligible for up to eight semesters of enrollment in good standing at a 23
223-qualified university or college, which may include graduate courses. A student's 24
224-eligibility under this subsection is extended by one semester for each semester the 25
225-student is enrolled part time in good standing at a qualified university or college. 26
226- * Sec. 9. AS 14.43.825 is amended by adding new subsections to read: 27
227-(g) For high schools that do not award grades on a four-point scale, or five-28
228-point scale for advanced placement classes, the department shall establish by 29
229-regulation the equivalent rating required for a scholarship awarded under (a)(1)(A), 30
230-(2)(A), and (3)(A) of this section. 31
231- -7- Enrolled HB 148
232-(h) Each time a student who is an award recipient completes two semesters of 1
233-full-time enrollment at a qualified postsecondary institution in this state, the 2
234-postsecondary institution shall review and notify the commission of the student's 3
235-postsecondary institution grade-point average. If the student's grades qualify under (i) 4
236-of this section, the commission shall increase the award level for the student as 5
237-described in (i) of this section and notify the student of the increase. In this subsection, 6
238-"full-time enrollment" means enrollment in a course of study that is not less than 15 7
239-credits. 8
240-(i) If an award recipient's postsecondary institution grade-point average is 9
241-(1) 3.5 or above, or the equivalent established under (j) of this section, 10
242-the commission shall increase the student's award level to the amount described in 11
243-(a)(1) of this section; 12
244-(2) 3.0 or above, or the equivalent established under (j) of this section, 13
245-the commission shall increase the student's award level to the amount described in 14
246-(a)(2) of this section. 15
247-(j) For qualified postsecondary institutions that do not award grades on a four-16
248-point scale, the commission shall establish by regulation the equivalent rating required 17
249-to increase an award under (i) of this section. 18
250-(k) In this section, 19
251-(1) "award recipient" means a student who has received an Alaska 20
252-performance scholarship at the second or third award level; 21
253-(2) "postsecondary institution grade-point average" means the 22
254-weighted or unweighted average of all grades on a four-point scale, or the equivalent 23
255-as established by the commission by regulation, obtained by a student at a qualified 24
256-postsecondary institution in this state. 25
257- * Sec. 10. AS 14.43.849(2) is amended to read: 26
258-(2) "grade-point average" means the weighted or unweighted average 27
259-of all grades on a four-point scale, or five-point scale for advanced placement classes, 28
260-or the equivalent as established by the department by regulation, obtained by the 29
261-student in high school; 30
262- * Sec. 11. AS 21.96.070(a) is amended to read: 31
263-Enrolled HB 148 -8-
264-(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 1
265-AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 2
266-(1) contributions of cash or equipment accepted for direct 3
267-instruction, research, and educational support purposes, including library and museum 4
268-acquisitions, and contributions to endowment, by an Alaska university foundation or 5
269-by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 6
270-national or regional accreditation association; 7
271-(2) contributions of cash or equipment accepted for secondary 8
272-school level vocational education courses, programs, and facilities by a school district 9
273-in the state; 10
274-(3) contributions of cash or equipment accepted for vocational 11
275-education courses, programs, and facilities by a state-operated vocational technical 12
276-education and training school; 13
277-(4) contributions of cash or equipment accepted for a facility by a 14
278-nonprofit, public or private, Alaska two-year or four-year college accredited by a 15
279-national or regional accreditation association; 16
280-(5) contributions of cash or equipment accepted for Alaska Native 17
281-cultural or heritage programs and educational support, including mentoring and 18
282-tutoring, provided by a nonprofit agency for public school staff and for students who 19
283-are in grades kindergarten through 12 in the state; [AND] 20
284-(6) contributions of cash or equipment accepted for education, 21
285-research, rehabilitation, and facilities by an institution that is located in the state and 22
286-that qualifies as a coastal ecosystem learning center under the Coastal America 23
287-Partnership established by the federal government; and 24
288-(7) contributions of cash or equipment accepted for the operation 25
289-of a nonprofit educational resource center that supports academic achievement in 26
290-grades nine through 12 by coordinating curricula and statewide competition in 27
291-the subject areas of economics, science, social science, literature, music, art, 28
292-mathematics, writing, speech, and interview skills and by providing student 29
293-scholarships. 30
294- * Sec. 12. AS 21.96.070(d) is amended to read: 31
295- -9- Enrolled HB 148
296-(d) A contribution claimed as a credit under this section may not 1
297-(1) be the basis for a credit claimed under another provision of this 2
298-title; and 3
299-(2) when combined with contributions that are the basis for credits 4
300-taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 5
301-AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 6
302-amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 7
303-an affiliated group, then the total amount of credits may not exceed $3,000,000 8
304-[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 9
305-meaning given in AS 43.20.145. 10
306- * Sec. 13. AS 23.15.820(a) is amended to read: 11
307-(a) The Alaska Workforce Investment Board shall 12
308-(1) administer the Alaska technical and vocational education program 13
309-established in AS 23.15.820 - 23.15.850; 14
310-(2) facilitate the development of a statewide policy for a coordinated 15
311-and effective technical and vocational education training system in this state and, to 16
312-the extent authorized by federal and state law, plan and coordinate federal, state, and 17
313-local efforts in technical and vocational education programs; 18
314-(3) adopt regulations under AS 44.62 (Administrative Procedure Act) 19
315-to carry out the purposes of AS 23.15.820 - 23.15.850 [, INCLUDING 20
316-REGULATIONS THAT SET STANDARDS FOR THE PERCENTAGE OF A 21
317-GRANT THAT MAY BE USED FOR ADMINISTRATIVE COSTS; THE 22
318-REGULATIONS MUST CLEARLY IDENTIFY AND DISTINGUISH BETWEEN 23
319-EXPENSES THAT MAY BE INCLUDED IN ADMINISTRATIVE COSTS AND 24
320-THOSE THAT MAY NOT BE INCLUDED IN ADMINISTRATIVE COSTS; THE 25
321-PERCENTAGE ALLOWED FOR ADMINISTRATIVE COSTS MAY NOT 26
322-EXCEED THE LESSER OF FIVE PERCENT OR THE AMOUNT PERMITTED 27
323-UNDER THE REQUIREMENTS OF A FEDERAL PROGRAM, IF APPLICABLE; 28
324-(4) ADMINISTER THE GRANT PROGRAM UNDER AS 23.15.840 29
325-AND ESTABLISH GRANT ADMINISTRATION REQUIREMENTS INCLUDING 30
326-ACCOUNTING PROCEDURES THAT APPLY TO QUALIFIED ENTITIES AND 31
327-Enrolled HB 148 -10-
328-THEIR GRANTEES]; 1
329-(4) [(5)] facilitate the development and implementation of a statewide 2
330-policy and procedure that provides for the acceptance of credit or hours toward a 3
331-degree or technical program offered by a vocational or technical training center in the 4
332-state for an applicant who provides satisfactory evidence of successful completion of 5
333-relevant military education, training, or service as a member of the armed forces of the 6
334-United States, the United States Reserves, the National Guard of any state, the 7
335-Military Reserves of any state, or the Naval Militia of any state. 8
336- * Sec. 14. AS 23.15.835(a) is amended to read: 9
337-(a) In the manner provided in AS 23.20 and for the benefit of the program, the 10
338-department shall collect from each employee an amount equal to .25 [.16] percent of 11
339-the wages, as set out in AS 23.20.175, on which the employee is required to make 12
340-contributions under AS 23.20.290(d). The department shall remit to the Department of 13
341-Revenue, in accordance with AS 37.10.050, money collected under this subsection. 14
342- * Sec. 15. AS 23.15.835(d) is amended to read: 15
343-(d) The [NOTWITHSTANDING AS 23.15.840(a), FOR THE FISCAL 16
344-YEARS ENDING JUNE 30, 2015, THROUGH JUNE 30, 2024, THE] money 17
345-collected under this section or otherwise appropriated to the Alaska Workforce 18
346-Investment Board shall be allocated directly in the following percentages to the 19
347-following institutions for programs consistent with AS 23.15.820 - 23.15.850 and 20
348-capital improvements: 21
349- University of Alaska 25 [45] percent 22
350- University of Alaska Southeast 5 percent 23
351- Galena Interior Learning Academy 4 percent 24
352- Alaska Technical Center 9 percent 25
353- Alaska Vocational Technical Center 17 percent 26
354- Northwestern Alaska Car eer and Technical Center 4 [3] percent 27
355- Southwest Alaska Vocati onal and Education Center 4 [3] percent 28
356- Yuut Elitnaurviat, Inc. People's Learning Center 9 percent 29
357- Partners for Progress in Delta, Inc. 3 percent 30
358- [AMUNDSEN EDUCATIONAL CENTER 2 PERCENT] 31
359- -11- Enrolled HB 148
360- Ilisagvik College 6 percent 1
361- Prince of Wales Community Learning Center 5 percent 2
362- Sealaska Heritage Institute, Inc. 2 percent 3
363- Fairbanks Pipeline Training Center 7 percent [5 PERCENT]. 4
364- * Sec. 16. AS 43.20.014(a) is amended to read: 5
365-(a) A taxpayer is allowed a credit against the tax due under this chapter for 6
366-[CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 7
367-(1) contributions of cash or equipment accepted for direct 8
368-instruction, research, and educational support purposes, including library and museum 9
369-acquisitions, and contributions to endowment, by an Alaska university foundation, by 10
370-a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
371-national or regional accreditation association, or by a public or private nonprofit 12
372-elementary or secondary school in the state; 13
373-(2) contributions of cash or equipment accepted for secondary 14
374-school level vocational education courses, programs, and facilities by a school district 15
375-in the state; 16
376-(3) contributions of cash or equipment accepted for vocational 17
377-education courses, programs, equipment, and facilities by a state-operated vocational 18
378-technical education and training school, a nonprofit regional training center recognized 19
379-by the Department of Labor and Workforce Development, and an apprenticeship 20
380-program in the state that is registered with the United States Department of Labor 21
381-under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 22
382-(4) contributions of cash or equipment accepted for a facility by a 23
383-nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
384-national or regional accreditation association or by a public or private nonprofit 25
385-elementary or secondary school in the state; 26
386-(5) contributions of cash or equipment accepted for Alaska Native 27
387-cultural or heritage programs and educational support, including mentoring and 28
388-tutoring, provided by a nonprofit agency for public school staff and for students who 29
389-are in grades kindergarten through 12 in the state; 30
390-(6) contributions of cash or equipment accepted for education, 31
391-Enrolled HB 148 -12-
392-research, rehabilitation, and facilities by an institution that is located in the state and 1
393-that qualifies as a coastal ecosystem learning center under the Coastal America 2
394-Partnership established by the federal government; 3
395-(7) contributions of cash or equipment accepted for the Alaska 4
396-higher education investment fund under AS 37.14.750; 5
397-(8) contributions of cash or equipment accepted for funding a 6
398-scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
399-cost of a dual-credit course, including the cost of 8
400-(A) tuition and textbooks; 9
401-(B) registration, course, and programmatic student fees; 10
402-(C) on-campus room and board at the postsecondary institution 11
403-in the state that provides the dual-credit course; 12
404-(D) transportation costs to and from a residential school 13
405-approved by the Department of Education and Early Development under 14
406-AS 14.16.200 or the postsecondary school in the state that provides the dual-15
407-credit course; and 16
408-(E) other related educational and programmatic costs; 17
409-(9) contributions of cash or equipment accepted for constructing, 18
410-operating, or maintaining a residential housing facility by a residential school in the 19
411-state approved by the Department of Education and Early Development under 20
412-AS 14.16.200; 21
413-(10) contributions of cash or equipment accepted for childhood 22
414-early learning and development programs and educational support to childhood early 23
415-learning and development programs provided by a nonprofit corporation organized 24
416-under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
417-Education and Early Development, or through a state grant; 26
418-(11) contributions of cash or equipment accepted for science, 27
419-technology, engineering, and math programs provided by a nonprofit agency or a 28
420-school district for school staff and for students in grades kindergarten through 12 in 29
421-the state; [AND] 30
422-(12) contributions of cash or equipment accepted for the operation 31
423- -13- Enrolled HB 148
424-of a nonprofit organization dedicated to providing educational opportunities that 1
425-promote the legacy of public service contributions to the state and perpetuate ongoing 2
426-educational programs that foster public service leadership for future generations of 3
427-residents of the state; and 4
428-(13) contributions of cash or equipment accepted for the operation 5
429-of a nonprofit educational resource center that supports academic achievement in 6
430-grades nine through 12 by coordinating curricula and statewide competition in 7
431-the subject areas of economics, science, social science, literature, music, art, 8
432-mathematics, writing, speech, and interview skills and by providing student 9
433-scholarships. 10
434- * Sec. 17. AS 43.20.014(d) is amended to read: 11
435-(d) A contribution claimed as a credit under this section may not 12
436-(1) be the basis for a credit claimed under another provision of this 13
437-title; 14
438-(2) also be allowed as a deduction under 26 U.S.C. (Internal Revenue 15
439-Code) [26 U.S.C. 170] against the tax imposed by this chapter; and 16
440-(3) when combined with contributions that are the basis for credits 17
441-taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 18
442-AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19
443-amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 20
444-an affiliated group, then the total amount of credits may not exceed $3,000,000 21
445-[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22
446-meaning given in AS 43.20.145. 23
447- * Sec. 18. AS 43.55.019(a) is amended to read: 24
448-(a) A producer of oil or gas is allowed a credit against the tax levied by 25
449-AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTE D 26
450-FOR] 27
451-(1) contributions of cash or equipment accepted for direct 28
452-instruction, research, and educational support purposes, including library and museum 29
453-acquisitions, and contributions to endowment, by an Alaska university foundation or 30
454-by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 31
455-Enrolled HB 148 -14-
456-national or regional accreditation association; 1
457-(2) contributions of cash or equipment accepted for secondary 2
458-school level vocational education courses, programs, and facilities by a school district 3
459-in the state; 4
460-(3) contributions of cash or equipment accepted for vocational 5
461-education courses, programs, equipment, and facilities by a state-operated vocational 6
462-technical education and training school, a nonprofit regional training center recognized 7
463-by the Department of Labor and Workforce Development, and an apprenticeship 8
464-program in the state that is registered with the United States Department of Labor 9
465-under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 10
466-(4) contributions of cash or equipment accepted for a facility by a 11
467-nonprofit, public or private, Alaska two-year or four-year college accredited by a 12
468-national or regional accreditation association; 13
469-(5) contributions of cash or equipment accepted for Alaska Native 14
470-cultural or heritage programs and educational support, including mentoring and 15
471-tutoring, provided by a nonprofit agency for public school staff and for students who 16
472-are in grades kindergarten through 12 in the state; 17
473-(6) contributions of cash or equipment accepted for education, 18
474-research, rehabilitation, and facilities by an institution that is located in the state and 19
475-that qualifies as a coastal ecosystem learning center under the Coastal America 20
476-Partnership established by the federal government; [AND] 21
477-(7) contributions of cash or equipment accepted for the Alaska 22
478-higher education investment fund under AS 37.14.750; and 23
479-(8) contributions of cash or equipment accepted for the operation 24
99+(i) a foreign language or an Alaska Native language; or 25
100+(ii) career and technical education, one year of 26
101+which includes two semesters of sequentially more rigorous content 27
102+within a career cluster; or 28
103+(C) three years of mathematics, four years of language arts, 29
104+three years of science, four years of social studies, one year of which may 30
105+be career and technical education, and two years of a foreign language or 31 33-LS0624\N
106+SCS CSHB 148(FIN) -4- HB0148D
107+ New Text Underlined [DELETED TEXT BRACKETED]
108+
109+an Alaska Native language [; 1
110+(4) HAS A MINIMUM GRADE-POINT AVERAGE IN HIGH 2
111+SCHOOL OF 2.5 OR HIGHER; THE DEPARTMENT SHALL SET BY 3
112+REGULATION MINIMUM REQUIREMENTS BASED ON A SUBSTANTIALLY 4
113+SIMILAR STANDARD FOR DISTRICTS THAT DO NOT ASSIGN GRADES; 5
114+(5) HAS ACHIEVED A MINIMUM SCORE ON A 6
115+(A) COLLEGE ENTRANCE EXAMINATION; OR 7
116+(B) STANDARDIZED EXAMINATION DESIGNED TO 8
117+MEASURE A STUDENT'S LEVEL OF PREPAREDNESS TO MAKE THE 9
118+TRANSITION TO WORK, AS SELECTED BY THE DEPARTMENT; AND 10
119+(6) IS ENROLLED IN GOOD STANDING IN A COURSE OF 11
120+STUDY AT A QUALIFIED POSTSECONDARY INSTITUTION IN THIS STATE 12
121+THAT IS INTENDED TO RESULT IN THE AWARD OF A CERTIFICATE OR 13
122+DEGREE]. 14
123+ * Sec. 4. AS 14.43.820(g) is amended to read: 15
124+(g) In this section, 16
125+(1) "career cluster" means a group of jobs and industries that are 17
126+related by skills or products; 18
127+(2) "district" has the meaning given in AS 14.17.990. 19
128+ * Sec. 5. AS 14.43.820 is amended by adding new subsections to read: 20
129+(h) Not later than January 15 of each year, a district shall provide to each 21
130+student in the district who is enrolled in grade nine or grade 10 information about the 22
131+Alaska performance scholarship. 23
132+(i) Not later than December 31 of each year, a district shall notify each student 24
133+in the district who is enrolled in grade 11 of the remaining academic requirements the 25
134+student must meet to be awarded an Alaska performance scholarship at each level 26
135+described in AS 14.43.825(a). 27
136+(j) Not later than August 15 of each year, the commission shall notify each 28
137+applicant awarded a scholarship under (a) of this section that the applicant has been 29
138+awarded an Alaska performance scholarship. The notice must 30
139+(1) identify the Alaska performance scholarship level awarded as 31 33-LS0624\N
140+HB0148D -5- SCS CSHB 148(FIN)
141+ New Text Underlined [DELETED TEXT BRACKETED]
142+
143+described in AS 14.43.825(a); and 1
144+(2) inform the applicant that 2
145+(A) the commission may disburse the award only if the 3
146+applicant meets the requirements described in (m) of this section; and 4
147+(B) the commission will adjust the applicant's award under the 5
148+circumstances described in (l) of this section. 6
149+(k) If a district provides information to or otherwise communicates with a 7
150+student regarding the Alaska performance scholarship, the district shall also provide 8
151+information about the requirements to increase an award level under AS 14.43.825(h) 9
152+- (j). 10
153+(l) If, at the time an applicant awarded an Alaska performance scholarship 11
154+graduates from high school, the applicant's grade-point average differs from the grade-12
155+point average on which the commission based the applicant's award, the commission 13
156+shall adjust the applicant's award in accordance with the applicable Alaska 14
157+performance scholarship level described in AS 14.43.825(a). 15
158+(m) Notwithstanding (a) of this section, and except as provided in (c) of this 16
159+section, the commission may disburse an Alaska performance scholarship awarded to 17
160+an applicant under this section only if the applicant 18
161+(1) has, at the time of the applicant's graduation from high school, 19
162+(A) completed the core academic curriculum of high school 20
163+level coursework described in (a)(3) of this section; and 21
164+(B) met the minimum 22
165+(i) grade-point average in high school described in 23
166+AS 14.43.825(a); or 24
167+(ii) score on a college entrance examination described 25
168+in AS 14.43.825(a); and 26
169+(2) is enrolled in good standing in a course of study at a qualified 27
170+postsecondary institution in this state that is intended to result in the award of a 28
171+certificate or degree. 29
172+ * Sec. 6. AS 14.43.825(a) is amended to read: 30
173+(a) The maximum annual awards for the Alaska performance scholarships are 31 33-LS0624\N
174+SCS CSHB 148(FIN) -6- HB0148D
175+ New Text Underlined [DELETED TEXT BRACKETED]
176+
177+as follows: 1
178+(1) the first award level is $7,000 [$4,755] and requires a 2
179+(A) 3.5 grade-point average or above, or the equivalent 3
180+established under (g) of this section; or [AND] 4
181+(B) very high minimum score on a college entrance 5
182+examination; 6
183+(2) the second award level is $5,250 [$3,566] and requires a 7
184+(A) 3.0 grade-point average or above, or the equivalent 8
185+established under (g) of this section; or [AND] 9
186+(B) high minimum score on a college entrance examination; 10
187+(3) the third award level is $3,500 [$2,378] and requires a 11
188+(A) 2.5 grade-point average or above, or the equivalent 12
189+established under (g) of this section; or [AND] 13
190+(B) moderately high minimum score on a college entrance 14
191+examination. 15
192+ * Sec. 7. AS 14.43.825(b) is amended to read: 16
193+(b) A student's eligibility for a scholarship terminates eight [SIX] years after 17
194+the date the student graduates from high school unless the student qualifies for an 18
195+extension of time allowed by the department by regulation. 19
196+ * Sec. 8. AS 14.43.825(c) is amended to read: 20
197+(c) Except as provided in (b) of this section, a student receiving a scholarship 21
198+may remain eligible for up to eight semesters of enrollment in good standing at a 22
199+qualified university or college, which may include graduate courses. A student's 23
200+eligibility under this subsection is extended by one semester for each semester the 24
201+student is enrolled part time in good standing at a qualified university or college. 25
202+ * Sec. 9. AS 14.43.825 is amended by adding new subsections to read: 26
203+(g) For high schools that do not award grades on a four-point scale, or five-27
204+point scale for advanced placement classes, the department shall establish by 28
205+regulation the equivalent rating required for a scholarship awarded under (a)(1)(A), 29
206+(2)(A), and (3)(A) of this section. 30
207+(h) Each time a student who is an award recipient completes two semesters of 31 33-LS0624\N
208+HB0148D -7- SCS CSHB 148(FIN)
209+ New Text Underlined [DELETED TEXT BRACKETED]
210+
211+full-time enrollment at a qualified postsecondary institution in this state, the 1
212+postsecondary institution shall review and notify the commission of the student's 2
213+postsecondary institution grade-point average. If the student's grades qualify under (i) 3
214+of this section, the commission shall increase the award level for the student as 4
215+described in (i) of this section and notify the student of the increase. In this subsection, 5
216+"full-time enrollment" means enrollment in a course of study that is not less than 15 6
217+credits. 7
218+(i) If an award recipient's postsecondary institution grade-point average is 8
219+(1) 3.5 or above, or the equivalent established under (j) of this section, 9
220+the commission shall increase the student's award level to the amount described in 10
221+(a)(1) of this section; 11
222+(2) 3.0 or above, or the equivalent established under (j) of this section, 12
223+the commission shall increase the student's award level to the amount described in 13
224+(a)(2) of this section. 14
225+(j) For qualified postsecondary institutions that do not award grades on a four-15
226+point scale, the commission shall establish by regulation the equivalent rating required 16
227+to increase an award under (i) of this section. 17
228+(k) In this section, 18
229+(1) "award recipient" means a student who has received an Alaska 19
230+performance scholarship at the second or third award level; 20
231+(2) "postsecondary institution grade-point average" means the average 21
232+of all grades on a four-point scale, or the equivalent as established by the commission 22
233+by regulation, obtained by a student at a qualified postsecondary institution in this 23
234+state. 24
235+ * Sec. 10. AS 14.43.849(2) is amended to read: 25
236+(2) "grade-point average" means the average of all grades on a four-26
237+point scale, or five-point scale for advanced placement classes, or the equivalent as 27
238+established by the department by regulation, obtained by the student in high 28
239+school; 29
240+ * Sec. 11. AS 21.96.070(a) is amended to read: 30
241+(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 31 33-LS0624\N
242+SCS CSHB 148(FIN) -8- HB0148D
243+ New Text Underlined [DELETED TEXT BRACKETED]
244+
245+AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 1
246+(1) contributions of cash or equipment accepted for direct 2
247+instruction, research, and educational support purposes, including library and museum 3
248+acquisitions, and contributions to endowment, by an Alaska university foundation or 4
249+by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 5
250+national or regional accreditation association; 6
251+(2) contributions of cash or equipment accepted for secondary 7
252+school level vocational education courses, programs, and facilities by a school district 8
253+in the state; 9
254+(3) contributions of cash or equipment accepted for vocational 10
255+education courses, programs, and facilities by a state-operated vocational technical 11
256+education and training school; 12
257+(4) contributions of cash or equipment accepted for a facility by a 13
258+nonprofit, public or private, Alaska two-year or four-year college accredited by a 14
259+national or regional accreditation association; 15
260+(5) contributions of cash or equipment accepted for Alaska Native 16
261+cultural or heritage programs and educational support, including mentoring and 17
262+tutoring, provided by a nonprofit agency for public school staff and for students who 18
263+are in grades kindergarten through 12 in the state; [AND] 19
264+(6) contributions of cash or equipment accepted for education, 20
265+research, rehabilitation, and facilities by an institution that is located in the state and 21
266+that qualifies as a coastal ecosystem learning center under the Coastal America 22
267+Partnership established by the federal government; and 23
268+(7) contributions of cash or equipment accepted for the operation 24
480269 of a nonprofit educational resource center that supports academic achievement in 25
481270 grades nine through 12 by coordinating curricula and statewide competition in 26
482271 the subject areas of economics, science, social science, literature, music, art, 27
483272 mathematics, writing, speech, and interview skills and by providing student 28
484273 scholarships. 29
485- * Sec. 19. AS 43.55.019(d) is amended to read: 30
486-(d) A contribution claimed as a credit under this section may not 31
487- -15- Enrolled HB 148
274+ * Sec. 12. AS 21.96.070(d) is amended to read: 30
275+(d) A contribution claimed as a credit under this section may not 31 33-LS0624\N
276+HB0148D -9- SCS CSHB 148(FIN)
277+ New Text Underlined [DELETED TEXT BRACKETED]
278+
488279 (1) be the basis for a credit claimed under another provision of this 1
489280 title; and 2
490281 (2) when combined with contributions that are the basis for credits 3
491-taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 4
282+taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 4
492283 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 5
493284 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 6
494285 an affiliated group, then the total amount of credits may not exceed $3,000,000 7
495286 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 8
496287 meaning given in AS 43.20.145. 9
497- * Sec. 20. AS 43.56.018(a) is amended to read: 10
498-(a) The owner of property taxable under this chapter is allowed a credit 11
499-against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 12
500-EQUIPMENT ACCEPTED FOR] 13
501-(1) contributions of cash or equipment accepted for direct 14
502-instruction, research, and educational support purposes, including library and museum 15
503-acquisitions, and contributions to endowment, by an Alaska university foundation or 16
504-by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 17
505-national or regional accreditation association; 18
506-(2) contributions of cash or equipment accepted for secondary 19
507-school level vocational education courses, programs, and facilities by a school district 20
508-in the state; 21
509-(3) contributions of cash or equipment accepted for vocational 22
510-education courses, programs, and facilities by a state-operated vocational technical 23
511-education and training school; 24
512-(4) contributions of cash or equipment accepted for a facility by a 25
513-nonprofit, public or private, Alaska two-year or four-year college accredited by a 26
514-national or regional accreditation association; 27
515-(5) contributions of cash or equipment accepted for Alaska Native 28
516-cultural or heritage programs and educational support, including mentoring and 29
517-tutoring, provided by a nonprofit agency for public school staff and for students who 30
518-are in grades kindergarten through 12 in the state; 31
519-Enrolled HB 148 -16-
520-(6) contributions of cash or equipment accepted for education, 1
521-research, rehabilitation, and facilities by an institution that is located in the state and 2
522-that qualifies as a coastal ecosystem learning center under the Coastal America 3
523-Partnership established by the federal government; [AND] 4
524-(7) contributions of cash or equipment accepted for the Alaska 5
525-higher education investment fund under AS 37.14.750; and 6
526-(8) contributions of cash or equipment accepted for the operation 7
527-of a nonprofit educational resource center that supports academic achievement in 8
528-grades nine through 12 by coordinating curricula and statewide competition in 9
529-the subject areas of economics, science, social science, literature, music, art, 10
530-mathematics, writing, speech, and interview skills and by providing student 11
531-scholarships. 12
532- * Sec. 21. AS 43.56.018(d) is amended to read: 13
533-(d) A contribution claimed as a credit under this section may not 14
534-(1) be the basis for a credit claimed under another provision of this 15
535-title; and 16
536-(2) when combined with contributions that are the basis for credits 17
537-taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 18
538-AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19
539-amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 20
540-an affiliated group, then the total amount of credits may not exceed $3,000,000 21
541-[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22
542-meaning given in AS 43.20.145. 23
543- * Sec. 22. AS 43.65.018(a) is amended to read: 24
544-(a) A person engaged in the business of mining in the state is allowed a credit 25
545-against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 26
546-EQUIPMENT ACCEPTED FOR] 27
547-(1) contributions of cash or equipment accepted for direct 28
548-instruction, research, and educational support purposes, including library and museum 29
549-acquisitions, and contributions to endowment, by an Alaska university foundation, by 30
550-a nonprofit, public or private, Alaska two-year or four-year college accredited by a 31
551- -17- Enrolled HB 148
552-national or regional accreditation association, or by a public or private nonprofit 1
553-elementary or secondary school in the state; 2
554-(2) contributions of cash or equipment accepted for secondary 3
555-school level vocational education courses, programs, and facilities by a school district 4
556-in the state; 5
557-(3) contributions of cash or equipment accepted for vocational 6
558-education courses, programs, and facilities by a state-operated vocational technical 7
559-education and training school; 8
560-(4) contributions of cash or equipment accepted for a facility by a 9
561-nonprofit, public or private, Alaska two-year or four-year college accredited by a 10
562-national or regional accreditation association or by a public or private nonprofit 11
288+ * Sec. 13. AS 23.15.820(a) is amended to read: 10
289+(a) The Alaska Workforce Investment Board shall 11
290+(1) administer the Alaska technical and vocational education program 12
291+established in AS 23.15.820 - 23.15.850; 13
292+(2) facilitate the development of a statewide policy for a coordinated 14
293+and effective technical and vocational education training system in this state and, to 15
294+the extent authorized by federal and state law, plan and coordinate federal, state, and 16
295+local efforts in technical and vocational education programs; 17
296+(3) adopt regulations under AS 44.62 (Administrative Procedure Act) 18
297+to carry out the purposes of AS 23.15.820 - 23.15.850 [, INCLUDING 19
298+REGULATIONS THAT SET STANDARDS FOR THE PERCENTAGE OF A 20
299+GRANT THAT MAY BE USED FOR ADMINISTRATIVE COSTS; THE 21
300+REGULATIONS MUST CLEARLY IDENTIFY AND DISTINGUISH BETWEEN 22
301+EXPENSES THAT MAY BE INCLUDED IN ADMINISTRATIVE COSTS AND 23
302+THOSE THAT MAY NOT BE INCLUDED IN ADMINISTRATIVE COSTS; THE 24
303+PERCENTAGE ALLOWED FOR ADMINISTRATIVE COSTS MAY NOT 25
304+EXCEED THE LESSER OF FIVE PERCENT OR THE AMOUNT PERMITTED 26
305+UNDER THE REQUIREMENTS OF A FEDERAL PROGRAM, IF APPLICABLE; 27
306+(4) ADMINISTER THE GRANT PROGRAM UNDER AS 23.15.840 28
307+AND ESTABLISH GRANT ADMINISTRATION REQUIREMENTS INCLUDING 29
308+ACCOUNTING PROCEDURES THAT APPLY TO QUALIFIED ENTITIES AND 30
309+THEIR GRANTEES]; 31 33-LS0624\N
310+SCS CSHB 148(FIN) -10- HB0148D
311+ New Text Underlined [DELETED TEXT BRACKETED]
312+
313+(4) [(5)] facilitate the development and implementation of a statewide 1
314+policy and procedure that provides for the acceptance of credit or hours toward a 2
315+degree or technical program offered by a vocational or technical training center in the 3
316+state for an applicant who provides satisfactory evidence of successful completion of 4
317+relevant military education, training, or service as a member of the armed forces of the 5
318+United States, the United States Reserves, the National Guard of any state, the 6
319+Military Reserves of any state, or the Naval Militia of any state. 7
320+ * Sec. 14. AS 23.15.835(a) is amended to read: 8
321+(a) In the manner provided in AS 23.20 and for the benefit of the program, the 9
322+department shall collect from each employee an amount equal to .25 [.16] percent of 10
323+the wages, as set out in AS 23.20.175, on which the employee is required to make 11
324+contributions under AS 23.20.290(d). The department shall remit to the Department of 12
325+Revenue, in accordance with AS 37.10.050, money collected under this subsection. 13
326+ * Sec. 15. AS 23.15.835(d) is amended to read: 14
327+(d) The [NOTWITHSTANDING AS 23.15.840(a), FOR THE FISCAL 15
328+YEARS ENDING JUNE 30, 2015, THROUGH JUNE 30, 2024, THE] money 16
329+collected under this section or otherwise appropriated to the Alaska Workforce 17
330+Investment Board shall be allocated directly in the following percentages to the 18
331+following institutions for programs consistent with AS 23.15.820 - 23.15.850 and 19
332+capital improvements: 20
333+ University of Alaska 25 percent 21
334+ University of Alaska Southeast 5 percent [45 PERCENT] 22
335+ Galena Interior Learning Academy 4 percent 23
336+ Alaska Technical Center 9 percent 24
337+ Alaska Vocational Technical Center 17 percent 25
338+ Northwestern Alaska Car eer and Technical Center 4 percent [3 PERCENT] 26
339+ Southwest Alaska Vocati onal and Education Center 4 percent [3 PERCENT] 27
340+ Yuut Elitnaurviat, Inc. People's Learning Center 9 percent 28
341+ Partners for Progress in Delta, Inc. 3 percent 29
342+ [AMUNDSEN EDUCATIONAL CENTER 2 PERCENT] 30
343+ Ilisagvik College 6 percent 31 33-LS0624\N
344+HB0148D -11- SCS CSHB 148(FIN)
345+ New Text Underlined [DELETED TEXT BRACKETED]
346+
347+ Prince of Wales Community Learning Center 5 percent 1
348+ Sealaska Heritage Institute 2 percent 2
349+ Fairbanks Pipeline Training Center 7 percent [5 PERCENT]. 3
350+ * Sec. 16. AS 43.20.014(a) is amended to read: 4
351+(a) A taxpayer is allowed a credit against the tax due under this chapter for 5
352+[CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 6
353+(1) contributions of cash or equipment accepted for direct 7
354+instruction, research, and educational support purposes, including library and museum 8
355+acquisitions, and contributions to endowment, by an Alaska university foundation, by 9
356+a nonprofit, public or private, Alaska two-year or four-year college accredited by a 10
357+national or regional accreditation association, or by a public or private nonprofit 11
563358 elementary or secondary school in the state; 12
359+(2) contributions of cash or equipment accepted for secondary 13
360+school level vocational education courses, programs, and facilities by a school district 14
361+in the state; 15
362+(3) contributions of cash or equipment accepted for vocational 16
363+education courses, programs, equipment, and facilities by a state-operated vocational 17
364+technical education and training school, a nonprofit regional training center recognized 18
365+by the Department of Labor and Workforce Development, and an apprenticeship 19
366+program in the state that is registered with the United States Department of Labor 20
367+under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 21
368+(4) contributions of cash or equipment accepted for a facility by a 22
369+nonprofit, public or private, Alaska two-year or four-year college accredited by a 23
370+national or regional accreditation association or by a public or private nonprofit 24
371+elementary or secondary school in the state; 25
372+(5) contributions of cash or equipment accepted for Alaska Native 26
373+cultural or heritage programs and educational support, including mentoring and 27
374+tutoring, provided by a nonprofit agency for public school staff and for students who 28
375+are in grades kindergarten through 12 in the state; 29
376+(6) contributions of cash or equipment accepted for education, 30
377+research, rehabilitation, and facilities by an institution that is located in the state and 31 33-LS0624\N
378+SCS CSHB 148(FIN) -12- HB0148D
379+ New Text Underlined [DELETED TEXT BRACKETED]
380+
381+that qualifies as a coastal ecosystem learning center under the Coastal America 1
382+Partnership established by the federal government; 2
383+(7) contributions of cash or equipment accepted for the Alaska 3
384+higher education investment fund under AS 37.14.750; 4
385+(8) contributions of cash or equipment accepted for funding a 5
386+scholarship awarded by a nonprofit organization to a dual-credit student to defray the 6
387+cost of a dual-credit course, including the cost of 7
388+(A) tuition and textbooks; 8
389+(B) registration, course, and programmatic student fees; 9
390+(C) on-campus room and board at the postsecondary institution 10
391+in the state that provides the dual-credit course; 11
392+(D) transportation costs to and from a residential school 12
393+approved by the Department of Education and Early Development under 13
394+AS 14.16.200 or the postsecondary school in the state that provides the dual-14
395+credit course; and 15
396+(E) other related educational and programmatic costs; 16
397+(9) contributions of cash or equipment accepted for constructing, 17
398+operating, or maintaining a residential housing facility by a residential school in the 18
399+state approved by the Department of Education and Early Development under 19
400+AS 14.16.200; 20
401+(10) contributions of cash or equipment accepted for childhood 21
402+early learning and development programs and educational support to childhood early 22
403+learning and development programs provided by a nonprofit corporation organized 23
404+under AS 10.20, a tribal entity, or a school district in the state, by the Department of 24
405+Education and Early Development, or through a state grant; 25
406+(11) contributions of cash or equipment accepted for science, 26
407+technology, engineering, and math programs provided by a nonprofit agency or a 27
408+school district for school staff and for students in grades kindergarten through 12 in 28
409+the state; [AND] 29
410+(12) contributions of cash or equipment accepted for the operation 30
411+of a nonprofit organization dedicated to providing educational opportunities that 31 33-LS0624\N
412+HB0148D -13- SCS CSHB 148(FIN)
413+ New Text Underlined [DELETED TEXT BRACKETED]
414+
415+promote the legacy of public service contributions to the state and perpetuate ongoing 1
416+educational programs that foster public service leadership for future generations of 2
417+residents of the state; and 3
418+(13) contributions of cash or equipment accepted for the operation 4
419+of a nonprofit educational resource center that supports academic achievement in 5
420+grades nine through 12 by coordinating curricula and statewide competition in 6
421+the subject areas of economics, science, social science, literature, music, art, 7
422+mathematics, writing, speech, and interview skills and by providing student 8
423+scholarships. 9
424+ * Sec. 17. AS 43.20.014(d) is amended to read: 10
425+(d) A contribution claimed as a credit under this section may not 11
426+(1) be the basis for a credit claimed under another provision of this 12
427+title; 13
428+(2) also be allowed as a deduction under 26 U.S.C. (Internal Revenue 14
429+Code) [26 U.S.C. 170] against the tax imposed by this chapter; and 15
430+(3) when combined with contributions that are the basis for credits 16
431+taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 17
432+AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 18
433+amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 19
434+an affiliated group, then the total amount of credits may not exceed $3,000,000 20
435+[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 21
436+meaning given in AS 43.20.145. 22
437+ * Sec. 18. AS 43.55.019(a) is amended to read: 23
438+(a) A producer of oil or gas is allowed a credit against the tax levied by 24
439+AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTE D 25
440+FOR] 26
441+(1) contributions of cash or equipment accepted for direct 27
442+instruction, research, and educational support purposes, including library and museum 28
443+acquisitions, and contributions to endowment, by an Alaska university foundation or 29
444+by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 30
445+national or regional accreditation association; 31 33-LS0624\N
446+SCS CSHB 148(FIN) -14- HB0148D
447+ New Text Underlined [DELETED TEXT BRACKETED]
448+
449+(2) contributions of cash or equipment accepted for secondary 1
450+school level vocational education courses, programs, and facilities by a school district 2
451+in the state; 3
452+(3) contributions of cash or equipment accepted for vocational 4
453+education courses, programs, equipment, and facilities by a state-operated vocational 5
454+technical education and training school, a nonprofit regional training center recognized 6
455+by the Department of Labor and Workforce Development, and an apprenticeship 7
456+program in the state that is registered with the United States Department of Labor 8
457+under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 9
458+(4) contributions of cash or equipment accepted for a facility by a 10
459+nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
460+national or regional accreditation association; 12
564461 (5) contributions of cash or equipment accepted for Alaska Native 13
565462 cultural or heritage programs and educational support, including mentoring and 14
566463 tutoring, provided by a nonprofit agency for public school staff and for students who 15
567464 are in grades kindergarten through 12 in the state; 16
568465 (6) contributions of cash or equipment accepted for education, 17
569466 research, rehabilitation, and facilities by an institution that is located in the state and 18
570467 that qualifies as a coastal ecosystem learning center under the Coastal America 19
571-Partnership established by the federal government; 20
468+Partnership established by the federal government; [AND] 20
572469 (7) contributions of cash or equipment accepted for the Alaska 21
573-higher education investment fund under AS 37.14.750; 22
574-(8) contributions of cash or equipment accepted for funding a 23
575-scholarship awarded by a nonprofit organization to a dual-credit student to defray the 24
576-cost of a dual-credit course, including the cost of 25
577-(A) tuition and textbooks; 26
578-(B) registration, course, and programmatic student fees; 27
579-(C) on-campus room and board at the postsecondary institution 28
580-in the state that provides the dual-credit course; 29
581-(D) transportation costs to and from a residential school 30
582-approved by the Department of Education and Early Development under 31
583-Enrolled HB 148 -18-
584-AS 14.16.200 or the postsecondary school in the state that provides the dual-1
585-credit course; and 2
586-(E) other related educational and programmatic costs; 3
587-(9) contributions of cash or equipment accepted for constructing, 4
588-operating, or maintaining a residential housing facility by a residential school 5
589-approved by the Department of Education and Early Development under 6
590-AS 14.16.200; 7
591-(10) contributions of cash or equipment accepted for childhood 8
592-early learning and development programs and educational support to childhood early 9
593-learning and development programs provided by a nonprofit corporation organized 10
594-under AS 10.20, a tribal entity, or a school district in the state, by the Department of 11
595-Education and Early Development, or through a state grant; 12
596-(11) contributions of cash or equipment accepted for science, 13
597-technology, engineering, and math programs provided by a nonprofit agency or a 14
598-school district for school staff and for students in grades kindergarten through 12 in 15
599-the state; [AND] 16
600-(12) contributions of cash or equipment accepted for the operation 17
601-of a nonprofit organization dedicated to providing educational opportunities that 18
602-promote the legacy of public service contributions to the state and perpetuate ongoing 19
603-educational programs that foster public service leadership for future generations of 20
604-residents of the state; and 21
605-(13) contributions of cash or equipment accepted for the operation 22
606-of a nonprofit educational resource center that supports academic achievement in 23
607-grades nine through 12 by coordinating curricula and statewide competition in 24
608-the subject areas of economics, science, social science, literature, music, art, 25
609-mathematics, writing, speech, and interview skills and by providing student 26
610-scholarships. 27
611- * Sec. 23. AS 43.65.018(d) is amended to read: 28
612-(d) A contribution claimed as a credit under this section may not 29
613-(1) be the basis for a credit claimed under another provision of this 30
614-title; and 31
615- -19- Enrolled HB 148
616-(2) when combined with contributions that are the basis for credits 1
617-taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 2
618-AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 3
619-amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 4
620-of an affiliated group, then the total amount of credits may not exceed $3,000,000 5
621-[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 6
622-meaning given in AS 43.20.145. 7
623- * Sec. 24. AS 43.75.018(a) is amended to read: 8
624-(a) A person engaged in a fisheries business is allowed a credit against the tax 9
625-due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 10
626-ACCEPTED FOR] 11
627-(1) contributions of cash or equipment accepted for direct 12
628-instruction, research, and educational support purposes, including library and museum 13
629-acquisitions, and contributions to endowment, by an Alaska university foundation, by 14
630-a nonprofit, public or private, Alaska two-year or four-year college accredited by a 15
631-national or regional accreditation association, or by a public or private nonprofit 16
632-elementary or secondary school in the state; 17
470+higher education investment fund under AS 37.14.750; and 22
471+(8) contributions of cash or equipment accepted for the operation 23
472+of a nonprofit educational resource center that supports academic achievement in 24
473+grades nine through 12 by coordinating curricula and statewide competition in 25
474+the subject areas of economics, science, social science, literature, music, art, 26
475+mathematics, writing, speech, and interview skills and by providing student 27
476+scholarships. 28
477+ * Sec. 19. AS 43.55.019(d) is amended to read: 29
478+(d) A contribution claimed as a credit under this section may not 30
479+(1) be the basis for a credit claimed under another provision of this 31 33-LS0624\N
480+HB0148D -15- SCS CSHB 148(FIN)
481+ New Text Underlined [DELETED TEXT BRACKETED]
482+
483+title; and 1
484+(2) when combined with contributions that are the basis for credits 2
485+taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 3
486+AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 4
487+amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 5
488+an affiliated group, then the total amount of credits may not exceed $3,000,000 6
489+[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 7
490+meaning given in AS 43.20.145. 8
491+ * Sec. 20. AS 43.56.018(a) is amended to read: 9
492+(a) The owner of property taxable under this chapter is allowed a credit 10
493+against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 11
494+EQUIPMENT ACCEPTED FOR] 12
495+(1) contributions of cash or equipment accepted for direct 13
496+instruction, research, and educational support purposes, including library and museum 14
497+acquisitions, and contributions to endowment, by an Alaska university foundation or 15
498+by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 16
499+national or regional accreditation association; 17
633500 (2) contributions of cash or equipment accepted for secondary 18
634501 school level vocational education courses, programs, and facilities by a school district 19
635502 in the state; 20
636503 (3) contributions of cash or equipment accepted for vocational 21
637504 education courses, programs, and facilities by a state-operated vocational technical 22
638505 education and training school; 23
639506 (4) contributions of cash or equipment accepted for a facility by a 24
640507 nonprofit, public or private, Alaska two-year or four-year college accredited by a 25
641-national or regional accreditation association or by a public or private nonprofit 26
642-elementary or secondary school in the state; 27
643-(5) contributions of cash or equipment accepted for Alaska Native 28
644-cultural or heritage programs and educational support, including mentoring and 29
645-tutoring, provided by a nonprofit agency for public school staff and for students who 30
646-are in grades kindergarten through 12 in the state; 31
647-Enrolled HB 148 -20-
648-(6) contributions of cash or equipment accepted for education, 1
649-research, rehabilitation, and facilities by an institution that is located in the state and 2
650-that qualifies as a coastal ecosystem learning center under the Coastal America 3
651-Partnership established by the federal government; 4
652-(7) contributions of cash or equipment accepted for the Alaska 5
653-higher education investment fund under AS 37.14.750; 6
654-(8) contributions of cash or equipment accepted for funding a 7
655-scholarship awarded by a nonprofit organization to a dual-credit student to defray the 8
656-cost of a dual-credit course, including the cost of 9
657-(A) tuition and textbooks; 10
658-(B) registration, course, and programmatic student fees; 11
659-(C) on-campus room and board at the postsecondary institution 12
660-in the state that provides the dual-credit course; 13
661-(D) transportation costs to and from a residential school 14
662-approved by the Department of Education and Early Development under 15
663-AS 14.16.200 or the postsecondary school in the state that provides the dual-16
664-credit course; and 17
665-(E) other related educational and programmatic costs; 18
666-(9) contributions of cash or equipment accepted for constructing, 19
667-operating, or maintaining a residential housing facility by a residential school 20
668-approved by the Department of Education and Early Development under 21
669-AS 14.16.200; 22
670-(10) contributions of cash or equipment accepted for childhood 23
671-early learning and development programs and educational support to childhood early 24
672-learning and development programs provided by a nonprofit corporation organized 25
673-under AS 10.20, a tribal entity, or a school district in the state, by the Department of 26
674-Education and Early Development, or through a state grant; 27
675-(11) contributions of cash or equipment accepted for science, 28
676-technology, engineering, and math programs provided by a nonprofit agency or a 29
677-school district for school staff and for students in grades kindergarten through 12 in 30
678-the state; [AND] 31
679- -21- Enrolled HB 148
680-(12) contributions of cash or equipment accepted for the operation 1
681-of a nonprofit organization dedicated to providing educational opportunities that 2
682-promote the legacy of public service contributions to the state and perpetuate ongoing 3
683-educational programs that foster public service leadership for future generations of 4
684-residents of the state; and 5
685-(13) contributions of cash or equipment accepted for the operation 6
508+national or regional accreditation association; 26
509+(5) contributions of cash or equipment accepted for Alaska Native 27
510+cultural or heritage programs and educational support, including mentoring and 28
511+tutoring, provided by a nonprofit agency for public school staff and for students who 29
512+are in grades kindergarten through 12 in the state; 30
513+(6) contributions of cash or equipment accepted for education, 31 33-LS0624\N
514+SCS CSHB 148(FIN) -16- HB0148D
515+ New Text Underlined [DELETED TEXT BRACKETED]
516+
517+research, rehabilitation, and facilities by an institution that is located in the state and 1
518+that qualifies as a coastal ecosystem learning center under the Coastal America 2
519+Partnership established by the federal government; [AND] 3
520+(7) contributions of cash or equipment accepted for the Alaska 4
521+higher education investment fund under AS 37.14.750; and 5
522+(8) contributions of cash or equipment accepted for the operation 6
686523 of a nonprofit educational resource center that supports academic achievement in 7
687524 grades nine through 12 by coordinating curricula and statewide competition in 8
688525 the subject areas of economics, science, social science, literature, music, art, 9
689526 mathematics, writing, speech, and interview skills and by providing student 10
690527 scholarships. 11
691- * Sec. 25. AS 43.75.018(d) is amended to read: 12
528+ * Sec. 21. AS 43.56.018(d) is amended to read: 12
692529 (d) A contribution claimed as a credit under this section may not 13
693530 (1) be the basis for a credit claimed under another provision of this 14
694531 title; and 15
695532 (2) when combined with contributions that are the basis for credits 16
696533 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 17
697-AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 18
698-amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 19
699-of an affiliated group, then the total amount of credits may not exceed $3,000,000 20
534+AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 18
535+amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 19
536+an affiliated group, then the total amount of credits may not exceed $3,000,000 20
700537 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 21
701538 meaning given in AS 43.20.145. 22
702- * Sec. 26. AS 43.77.045(a) is amended to read: 23
703-(a) A person engaged in a floating fisheries business is allowed a credit 24
539+ * Sec. 22. AS 43.65.018(a) is amended to read: 23
540+(a) A person engaged in the business of mining in the state is allowed a credit 24
704541 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 25
705542 EQUIPMENT ACCEPTED FOR] 26
706543 (1) contributions of cash or equipment accepted for direct 27
707544 instruction, research, and educational support purposes, including library and museum 28
708545 acquisitions, and contributions to endowment, by an Alaska university foundation, by 29
709546 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 30
710-national or regional accreditation association, or by a public or private nonprofit 31
711-Enrolled HB 148 -22-
547+national or regional accreditation association, or by a public or private nonprofit 31 33-LS0624\N
548+HB0148D -17- SCS CSHB 148(FIN)
549+ New Text Underlined [DELETED TEXT BRACKETED]
550+
712551 elementary or secondary school in the state; 1
713552 (2) contributions of cash or equipment accepted for secondary 2
714553 school level vocational education courses, programs, and facilities by a school district 3
715554 in the state; 4
716555 (3) contributions of cash or equipment accepted for vocational 5
717556 education courses, programs, and facilities by a state- operated vocational technical 6
718557 education and training school; 7
719558 (4) contributions of cash or equipment accepted for a facility by a 8
720559 nonprofit, public or private, Alaska two-year or four-year college accredited by a 9
721560 national or regional accreditation association or by a public or private nonprofit 10
722561 elementary or secondary school in the state; 11
723562 (5) contributions of cash or equipment accepted for Alaska Native 12
724563 cultural or heritage programs and educational support, including mentoring and 13
725564 tutoring, provided by a nonprofit agency for public school staff and for students who 14
726565 are in grades kindergarten through 12 in the state; 15
727566 (6) contributions of cash or equipment accepted for education, 16
728567 research, rehabilitation, and facilities by an institution that is located in the state and 17
729568 that qualifies as a coastal ecosystem learning center under the Coastal America 18
730569 Partnership established by the federal government; 19
731570 (7) contributions of cash or equipment accepted for the Alaska 20
732571 higher education investment fund under AS 37.14.750; 21
733572 (8) contributions of cash or equipment accepted for funding a 22
734573 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 23
735574 cost of a dual-credit course, including the cost of 24
736575 (A) tuition and textbooks; 25
737576 (B) registration, course, and programmatic student fees; 26
738577 (C) on-campus room and board at the postsecondary institution 27
739578 in the state that provides the dual-credit course; 28
740579 (D) transportation costs to and from a residential school 29
741580 approved by the Department of Education and Early Development under 30
742-AS 14.16.200 or the postsecondary school in the state that provides the dual-31
743- -23- Enrolled HB 148
581+AS 14.16.200 or the postsecondary school in the state that provides the dual-31 33-LS0624\N
582+SCS CSHB 148(FIN) -18- HB0148D
583+ New Text Underlined [DELETED TEXT BRACKETED]
584+
744585 credit course; and 1
745586 (E) other related educational and programmatic costs; 2
746587 (9) contributions of cash or equipment accepted for constructing, 3
747588 operating, or maintaining a residential housing facility by a residential school 4
748589 approved by the Department of Education and Early Development under 5
749590 AS 14.16.200; 6
750591 (10) contributions of cash or equipment accepted for childhood 7
751592 early learning and development programs and educational support to childhood early 8
752593 learning and development programs provided by a nonprofit corporation organized 9
753594 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 10
754595 Education and Early Development, or through a state grant; 11
755596 (11) contributions of cash or equipment accepted for science, 12
756597 technology, engineering, and math programs provided by a nonprofit agency or a 13
757598 school district for school staff and for students in grades kindergarten through 12 in 14
758599 the state; [AND] 15
759600 (12) contributions of cash or equipment accepted for the operation 16
760601 of a nonprofit organization dedicated to providing educational opportunities that 17
761602 promote the legacy of public service contributions to the state and perpetuate ongoing 18
762603 educational programs that foster public service leadership for future generations of 19
763604 residents of the state; and 20
764605 (13) contributions of cash or equipment accepted for the operation 21
765606 of a nonprofit educational resource center that supports academic achievement in 22
766607 grades nine through 12 by coordinating curricula and statewide competition in 23
767608 the subject areas of economics, science, social science, literature, music, art, 24
768609 mathematics, writing, speech, and interview skills and by providing student 25
769610 scholarships. 26
770- * Sec. 27. AS 43.77.045(d) is amended to read: 27
611+ * Sec. 23. AS 43.65.018(d) is amended to read: 27
771612 (d) A contribution claimed as a credit under this section may not 28
772613 (1) be the basis for a credit claimed under another provision of this 29
773614 title; and 30
774-(2) when combined with contributions that are the basis for credits 31
775-Enrolled HB 148 -24-
615+(2) when combined with contributions that are the basis for credits 31 33-LS0624\N
616+HB0148D -19- SCS CSHB 148(FIN)
617+ New Text Underlined [DELETED TEXT BRACKETED]
618+
776619 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 1
777-AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 2
620+AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 2
778621 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 3
779622 of an affiliated group, then the total amount of credits may not exceed $3,000,000 4
780623 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 5
781624 meaning given in AS 43.20.145. 6
782- * Sec. 28. AS 23.15.840 and AS 47.25.071(c) are repealed. 7
783- * Sec. 29. The uncodified law of the State of Alaska is amended by adding a new section to 8
784-read: 9
785-RETROACTIVITY. If secs. 3 - 10, 13 - 15, and 28 of this Act take effect after 10
786-June 30, 2024, secs. 3 - 10, 13 - 15, and 28 of this Act are retroactive to June 30, 2024. 11
787- * Sec. 30. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 12
788-amended to read: 13
789-Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 14
790-January 1, 2029 [2025]. 15
791- * Sec. 31. Section 2 of this Act takes effect July 1, 2024. 16
792- * Sec. 32. Except as provided in sec. 31 of this Act, this Act takes effect immediately under 17
793-AS 01.10.070(c). 18
625+ * Sec. 24. AS 43.75.018(a) is amended to read: 7
626+(a) A person engaged in a fisheries business is allowed a credit against the tax 8
627+due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 9
628+ACCEPTED FOR] 10
629+(1) contributions of cash or equipment accepted for direct 11
630+instruction, research, and educational support purposes, including library and museum 12
631+acquisitions, and contributions to endowment, by an Alaska university foundation, by 13
632+a nonprofit, public or private, Alaska two-year or four-year college accredited by a 14
633+national or regional accreditation association, or by a public or private nonprofit 15
634+elementary or secondary school in the state; 16
635+(2) contributions of cash or equipment accepted for secondary 17
636+school level vocational education courses, programs, and facilities by a school district 18
637+in the state; 19
638+(3) contributions of cash or equipment accepted for vocational 20
639+education courses, programs, and facilities by a state-operated vocational technical 21
640+education and training school; 22
641+(4) contributions of cash or equipment accepted for a facility by a 23
642+nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
643+national or regional accreditation association or by a public or private nonprofit 25
644+elementary or secondary school in the state; 26
645+(5) contributions of cash or equipment accepted for Alaska Native 27
646+cultural or heritage programs and educational support, including mentoring and 28
647+tutoring, provided by a nonprofit agency for public school staff and for students who 29
648+are in grades kindergarten through 12 in the state; 30
649+(6) contributions of cash or equipment accepted for education, 31 33-LS0624\N
650+SCS CSHB 148(FIN) -20- HB0148D
651+ New Text Underlined [DELETED TEXT BRACKETED]
652+
653+research, rehabilitation, and facilities by an institution that is located in the state and 1
654+that qualifies as a coastal ecosystem learning center under the Coastal America 2
655+Partnership established by the federal government; 3
656+(7) contributions of cash or equipment accepted for the Alaska 4
657+higher education investment fund under AS 37.14.750; 5
658+(8) contributions of cash or equipment accepted for funding a 6
659+scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
660+cost of a dual-credit course, including the cost of 8
661+(A) tuition and textbooks; 9
662+(B) registration, course, and programmatic student fees; 10
663+(C) on-campus room and board at the postsecondary institution 11
664+in the state that provides the dual-credit course; 12
665+(D) transportation costs to and from a residential school 13
666+approved by the Department of Education and Early Development under 14
667+AS 14.16.200 or the postsecondary school in the state that provides the dual-15
668+credit course; and 16
669+(E) other related educational and programmatic costs; 17
670+(9) contributions of cash or equipment accepted for constructing, 18
671+operating, or maintaining a residential housing facility by a residential school 19
672+approved by the Department of Education and Early Development under 20
673+AS 14.16.200; 21
674+(10) contributions of cash or equipment accepted for childhood 22
675+early learning and development programs and educational support to childhood early 23
676+learning and development programs provided by a nonprofit corporation organized 24
677+under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
678+Education and Early Development, or through a state grant; 26
679+(11) contributions of cash or equipment accepted for science, 27
680+technology, engineering, and math programs provided by a nonprofit agency or a 28
681+school district for school staff and for students in grades kindergarten through 12 in 29
682+the state; [AND] 30
683+(12) contributions of cash or equipment accepted for the operation 31 33-LS0624\N
684+HB0148D -21- SCS CSHB 148(FIN)
685+ New Text Underlined [DELETED TEXT BRACKETED]
686+
687+of a nonprofit organization dedicated to providing educational opportunities that 1
688+promote the legacy of public service contributions to the state and perpetuate ongoing 2
689+educational programs that foster public service leadership for future generations of 3
690+residents of the state; and 4
691+(13) contributions of cash or equipment accepted for the operation 5
692+of a nonprofit educational resource center that supports academic achievement in 6
693+grades nine through 12 by coordinating curricula and statewide competition in 7
694+the subject areas of economics, science, social science, literature, music, art, 8
695+mathematics, writing, speech, and interview skills and by providing student 9
696+scholarships. 10
697+ * Sec. 25. AS 43.75.018(d) is amended to read: 11
698+(d) A contribution claimed as a credit under this section may not 12
699+(1) be the basis for a credit claimed under another provision of this 13
700+title; and 14
701+(2) when combined with contributions that are the basis for credits 15
702+taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 16
703+AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 17
704+amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 18
705+of an affiliated group, then the total amount of credits may not exceed $3,000,000 19
706+[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 20
707+meaning given in AS 43.20.145. 21
708+ * Sec. 26. AS 43.77.045(a) is amended to read: 22
709+(a) A person engaged in a floating fisheries business is allowed a credit 23
710+against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 24
711+EQUIPMENT ACCEPTED FOR] 25
712+(1) contributions of cash or equipment accepted for direct 26
713+instruction, research, and educational support purposes, including library and museum 27
714+acquisitions, and contributions to endowment, by an Alaska university foundation, by 28
715+a nonprofit, public or private, Alaska two-year or four-year college accredited by a 29
716+national or regional accreditation association, or by a public or private nonprofit 30
717+elementary or secondary school in the state; 31 33-LS0624\N
718+SCS CSHB 148(FIN) -22- HB0148D
719+ New Text Underlined [DELETED TEXT BRACKETED]
720+
721+(2) contributions of cash or equipment accepted for secondary 1
722+school level vocational education courses, programs, and facilities by a school district 2
723+in the state; 3
724+(3) contributions of cash or equipment accepted for vocational 4
725+education courses, programs, and facilities by a state-operated vocational technical 5
726+education and training school; 6
727+(4) contributions of cash or equipment accepted for a facility by a 7
728+nonprofit, public or private, Alaska two-year or four-year college accredited by a 8
729+national or regional accreditation association or by a public or private nonprofit 9
730+elementary or secondary school in the state; 10
731+(5) contributions of cash or equipment accepted for Alaska Native 11
732+cultural or heritage programs and educational support, including mentoring and 12
733+tutoring, provided by a nonprofit agency for public school staff and for students who 13
734+are in grades kindergarten through 12 in the state; 14
735+(6) contributions of cash or equipment accepted for education, 15
736+research, rehabilitation, and facilities by an institution that is located in the state and 16
737+that qualifies as a coastal ecosystem learning center under the Coastal America 17
738+Partnership established by the federal government; 18
739+(7) contributions of cash or equipment accepted for the Alaska 19
740+higher education investment fund under AS 37.14.750; 20
741+(8) contributions of cash or equipment accepted for funding a 21
742+scholarship awarded by a nonprofit organization to a dual-credit student to defray the 22
743+cost of a dual-credit course, including the cost of 23
744+(A) tuition and textbooks; 24
745+(B) registration, course, and programmatic student fees; 25
746+(C) on-campus room and board at the postsecondary institution 26
747+in the state that provides the dual-credit course; 27
748+(D) transportation costs to and from a residential school 28
749+approved by the Department of Education and Early Development under 29
750+AS 14.16.200 or the postsecondary school in the state that provides the dual-30
751+credit course; and 31 33-LS0624\N
752+HB0148D -23- SCS CSHB 148(FIN)
753+ New Text Underlined [DELETED TEXT BRACKETED]
754+
755+(E) other related educational and programmatic costs; 1
756+(9) contributions of cash or equipment accepted for constructing, 2
757+operating, or maintaining a residential housing facility by a residential school 3
758+approved by the Department of Education and Early Development under 4
759+AS 14.16.200; 5
760+(10) contributions of cash or equipment accepted for childhood 6
761+early learning and development programs and educational support to childhood early 7
762+learning and development programs provided by a nonprofit corporation organized 8
763+under AS 10.20, a tribal entity, or a school district in the state, by the Department of 9
764+Education and Early Development, or through a state grant; 10
765+(11) contributions of cash or equipment accepted for science, 11
766+technology, engineering, and math programs provided by a nonprofit agency or a 12
767+school district for school staff and for students in grades kindergarten through 12 in 13
768+the state; [AND] 14
769+(12) contributions of cash or equipment accepted for the operation 15
770+of a nonprofit organization dedicated to providing educational opportunities that 16
771+promote the legacy of public service contributions to the state and perpetuate ongoing 17
772+educational programs that foster public service leadership for future generations of 18
773+residents of the state; and 19
774+(13) contributions of cash or equipment accepted for the operation 20
775+of a nonprofit educational resource center that supports academic achievement in 21
776+grades nine through 12 by coordinating curricula and statewide competition in 22
777+the subject areas of economics, science, social science, literature, music, art, 23
778+mathematics, writing, speech, and interview skills and by providing student 24
779+scholarships. 25
780+ * Sec. 27. AS 43.77.045(d) is amended to read: 26
781+(d) A contribution claimed as a credit under this section may not 27
782+(1) be the basis for a credit claimed under another provision of this 28
783+title; and 29
784+(2) when combined with contributions that are the basis for credits 30
785+taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 31 33-LS0624\N
786+SCS CSHB 148(FIN) -24- HB0148D
787+ New Text Underlined [DELETED TEXT BRACKETED]
788+
789+AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 1
790+amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 2
791+of an affiliated group, then the total amount of credits may not exceed $3,000,000 3
792+[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 4
793+meaning given in AS 43.20.145. 5
794+ * Sec. 28. AS 23.15.840 and AS 47.25.071(c) are repealed. 6
795+ * Sec. 29. The uncodified law of the State of Alaska is amended by adding a new section to 7
796+read: 8
797+RETROACTIVITY. If secs. 3 - 10, 13 - 15, and 28 of this Act take effect after 9
798+June 30, 2024, secs. 3 - 10, 13 - 15, and 28 of this Act are retroactive to June 30, 2024. 10
799+ * Sec. 30. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 11
800+amended to read: 12
801+Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 13
802+January 1, 2029 [2025]. 14
803+ * Sec. 31. Section 2 of this Act takes effect July 1, 2024. 15
804+ * Sec. 32. Except as provided in sec. 31 of this Act, this Act takes effect immediately under 16
805+AS 01.10.070(c). 17