Enrolled HB 148
LAWS OF ALASKA
2024
Source Chapter No.
SCS CSHB 148(FIN) am S _______
AN ACT
Relating to the head start program; relating to the Alaska performance scholarship program;
relating to the insurance tax education credit, the income tax education credit, the oil or gas
producer education credit, the property tax education credit, the mining business education
credit, the fisheries business education credit, and the fisheries resource landing tax education
credit; relating to allocations of funding for the Alaska Workforce Investment Board; relating
to grants for technical and vocational education; providing for an effective date by amending
the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an effective date.
_______________
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
THE ACT FOLLOWS ON PAGE 1
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AN ACT
Relating to the head start program; relating to the Alaska performance scholarship program; 1
relating to the insurance tax education credit, the income tax education credit, the oil or gas 2
producer education credit, the property tax education credit, the mining business education 3
credit, the fisheries business education credit, and the fisheries resource landing tax education 4
credit; relating to allocations of funding for the Alaska Workforce Investment Board; relating 5
to grants for technical and vocational education; providing for an effective date by amending 6
the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an effective date. 7
_______________ 8
* Section 1. AS 14.07.165(a) is amended to read: 9
(a) The board shall adopt 10
(1) statewide goals and require each governing body to adopt written 11
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goals that are consistent with local needs; 1
(2) regulations regarding the application for and award of grants under 2
AS 14.03.125; 3
(3) regulations implementing provisions of AS 14.11.014(b); 4
(4) regulations requiring approval by the board before a charter school, 5
state boarding school, or a public school may provide domiciliary services; 6
(5) regulations establishing standards for an early education program 7
provided by a school district for children who are four and five years of age; the 8
regulations must include 9
(A) standards for a locally designed, evidence-based program 10
that meets [HEAD START PROGRAM PERFORMANCE STANDARDS 11
AND OTHER] federal standards required for early education programs to 12
receive federal funding; 13
(B) a requirement that a teacher in charge of a program hold a 14
valid teacher certificate issued under AS 14.20 and 15
(i) have satisfactorily completed a minimum of six 16
credit hours in early childhood education or complete the minimum 17
credit hours within two years of the date the teacher's employment with 18
the early education program begins; or 19
(ii) have two or more years of experience teaching 20
kindergarten or another early education program and have completed 21
additional coursework related to reading instruction, as required by the 22
department; 23
(C) developmentally appropriate objectives for children four 24
and five years of age rather than academic standards appropriate for older 25
children; the objectives must allow school districts to adapt the content of an 26
early education program to be culturally responsive to local communities; 27
(D) accommodations for the needs of all early education 28
children and their families regardless of socioeconomic circumstances; and 29
(E) standards for day in session requirements appropriate for 30
children four and five years of age; 31
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(6) regulations establishing standards for day in session requirements 1
appropriate for kindergarten students. 2
* Sec. 2. AS 14.38.010 is amended by adding a new subsection to read: 3
(b) The department shall make a grant to each eligible head start agency 4
operating a head start program in the state under 42 U.S.C. 9831 - 9852c in an amount 5
equal to the amount of the head start program's nonfederal contributions required 6
under 42 U.S.C. 9835. If the amount appropriated to the department is insufficient to 7
meet the amount authorized for grants under this subsection, the department shall 8
distribute the grants pro rata to each eligible head start agency. 9
* Sec. 3. AS 14.43.820(a) is amended to read: 10
(a) Subject to appropriation, the commission shall award an Alaska 11
performance scholarship to an applicant who 12
(1) is a resident of the state as defined in AS 01.10.055; 13
(2) graduated or will graduate within 18 [SIX] months from a high 14
school in the state; and 15
(3) except as provided in (c) of this section, has completed, is enrolled 16
in, or plans to enroll in a core academic curriculum of high school level coursework 17
that includes 18
(A) four years of mathematics, four years of language arts, four 19
years of science, and four years of social studies, one year of which may 20
include a foreign language, an Alaska Native language, fine arts, [OR] cultural 21
heritage, or career and technical education; [OR] 22
(B) three years of mathematics, four years of language arts, 23
three years of science, four years of social studies, and two years of 24
(i) a foreign language, [OR] an Alaska Native language, 25
fine arts, or cultural heritage; or 26
(ii) career and technical education, one year of 27
which includes two semesters of sequentially more rigorous content 28
within a career cluster; or 29
(C) three years of mathematics, four years of language arts, 30
three years of science, four years of social studies, one year of which may 31
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be career and technical education, and two years of a foreign language, an 1
Alaska Native language, fine arts, or cultural heritage [; 2
(4) HAS A MINIMUM GRADE-POINT AVERAGE IN HIGH 3
SCHOOL OF 2.5 OR HIGHER; THE DEPARTMENT SHALL SET BY 4
REGULATION MINIMUM REQUIREMENTS BASED ON A SUBSTANTIALLY 5
SIMILAR STANDARD FOR DISTRICTS THAT DO NOT ASSIGN GRADES; 6
(5) HAS ACHIEVED A MINIMUM SCORE ON A 7
(A) COLLEGE ENTRANCE EXAMINATION; OR 8
(B) STANDARDIZED EXAMINATION DESIGNED TO 9
MEASURE A STUDENT'S LEVEL OF PREPAREDNESS TO MAKE THE 10
TRANSITION TO WORK, AS SELECTED BY THE DEPARTMENT; AND 11
(6) IS ENROLLED IN GOOD STANDING IN A COURSE OF 12
STUDY AT A QUALIFIED POSTSECONDARY INSTITUTION IN THIS STATE 13
THAT IS INTENDED TO RESULT IN THE AWARD OF A CERTIFICATE OR 14
DEGREE]. 15
* Sec. 4. AS 14.43.820(g) is amended to read: 16
(g) In this section, 17
(1) "career cluster" means a group of jobs and industries that are 18
related by skills or products; 19
(2) "district" has the meaning given in AS 14.17.990. 20
* Sec. 5. AS 14.43.820 is amended by adding new subsections to read: 21
(h) Not later than January 15 of each year, a district shall provide to each 22
student in the district who is enrolled in grade nine or grade 10 information about the 23
Alaska performance scholarship. 24
(i) Not later than December 31 of each year, a district shall notify each student 25
in the district who is enrolled in grade 11 of the remaining academic requirements the 26
student must meet to be awarded an Alaska performance scholarship at each level 27
described in AS 14.43.825(a). 28
(j) Not later than August 15 of each year, the commission shall notify each 29
applicant awarded a scholarship under (a) of this section that the applicant has been 30
awarded an Alaska performance scholarship. The notice must 31
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(1) identify the Alaska performance scholarship level awarded as 1
described in AS 14.43.825(a); and 2
(2) inform the applicant that 3
(A) the commission may disburse the award only if the 4
applicant meets the requirements described in (m) of this section; and 5
(B) the commission will adjust the applicant's award under the 6
circumstances described in (l) of this section. 7
(k) If a district provides information to or otherwise communicates with a 8
student regarding the Alaska performance scholarship, the district shall also provide 9
information about the requirements to increase an award level under AS 14.43.825(h) 10
- (j). 11
(l) If, at the time an applicant awarded an Alaska performance scholarship 12
graduates from high school, the applicant's grade-point average differs from the grade-13
point average on which the commission based the applicant's award, the commission 14
shall adjust the applicant's award in accordance with the applicable Alaska 15
performance scholarship level described in AS 14.43.825(a). 16
(m) Notwithstanding (a) of this section, and except as provided in (c) of this 17
section, the commission may disburse an Alaska performance scholarship awarded to 18
an applicant under this section only if the applicant 19
(1) has, at the time of the applicant's graduation from high school, 20
(A) completed the core academic curriculum of high school 21
level coursework described in (a)(3) of this section; and 22
(B) met the minimum 23
(i) grade-point average in high school described in 24
AS 14.43.825(a); or 25
(ii) score on a college entrance examination described 26
in AS 14.43.825(a); and 27
(2) is enrolled in good standing in a course of study at a qualified 28
postsecondary institution in this state that is intended to result in the award of a 29
certificate or degree. 30
* Sec. 6. AS 14.43.825(a) is amended to read: 31
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(a) The maximum annual awards for the Alaska performance scholarships are 1
as follows: 2
(1) the first award level is $7,000 [$4,755] and requires a 3
(A) 3.5 grade-point average or above, or the equivalent 4
established under (g) of this section; or [AND] 5
(B) very high minimum score on a college entrance 6
examination; 7
(2) the second award level is $5,250 [$3,566] and requires a 8
(A) 3.0 grade-point average or above, or the equivalent 9
established under (g) of this section; or [AND] 10
(B) high minimum score on a college entrance examination; 11
(3) the third award level is $3,500 [$2,378] and requires a 12
(A) 2.5 grade-point average or above, or the equivalent 13
established under (g) of this section; or [AND] 14
(B) moderately high minimum score on a college entrance 15
examination. 16
* Sec. 7. AS 14.43.825(b) is amended to read: 17
(b) A student's eligibility for a scholarship terminates eight [SIX] years after 18
the date the student graduates from high school unless the student qualifies for an 19
extension of time allowed by the department by regulation. 20
* Sec. 8. AS 14.43.825(c) is amended to read: 21
(c) Except as provided in (b) of this section, a student receiving a scholarship 22
may remain eligible for up to eight semesters of enrollment in good standing at a 23
qualified university or college, which may include graduate courses. A student's 24
eligibility under this subsection is extended by one semester for each semester the 25
student is enrolled part time in good standing at a qualified university or college. 26
* Sec. 9. AS 14.43.825 is amended by adding new subsections to read: 27
(g) For high schools that do not award grades on a four-point scale, or five-28
point scale for advanced placement classes, the department shall establish by 29
regulation the equivalent rating required for a scholarship awarded under (a)(1)(A), 30
(2)(A), and (3)(A) of this section. 31
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(h) Each time a student who is an award recipient completes two semesters of 1
full-time enrollment at a qualified postsecondary institution in this state, the 2
postsecondary institution shall review and notify the commission of the student's 3
postsecondary institution grade-point average. If the student's grades qualify under (i) 4
of this section, the commission shall increase the award level for the student as 5
described in (i) of this section and notify the student of the increase. In this subsection, 6
"full-time enrollment" means enrollment in a course of study that is not less than 15 7
credits. 8
(i) If an award recipient's postsecondary institution grade-point average is 9
(1) 3.5 or above, or the equivalent established under (j) of this section, 10
the commission shall increase the student's award level to the amount described in 11
(a)(1) of this section; 12
(2) 3.0 or above, or the equivalent established under (j) of this section, 13
the commission shall increase the student's award level to the amount described in 14
(a)(2) of this section. 15
(j) For qualified postsecondary institutions that do not award grades on a four-16
point scale, the commission shall establish by regulation the equivalent rating required 17
to increase an award under (i) of this section. 18
(k) In this section, 19
(1) "award recipient" means a student who has received an Alaska 20
performance scholarship at the second or third award level; 21
(2) "postsecondary institution grade-point average" means the 22
weighted or unweighted average of all grades on a four-point scale, or the equivalent 23
as established by the commission by regulation, obtained by a student at a qualified 24
postsecondary institution in this state. 25
* Sec. 10. AS 14.43.849(2) is amended to read: 26
(2) "grade-point average" means the weighted or unweighted average 27
of all grades on a four-point scale, or five-point scale for advanced placement classes, 28
or the equivalent as established by the department by regulation, obtained by the 29
student in high school; 30
* Sec. 11. AS 21.96.070(a) is amended to read: 31
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(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 1
AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 2
(1) contributions of cash or equipment accepted for direct 3
instruction, research, and educational support purposes, including library and museum 4
acquisitions, and contributions to endowment, by an Alaska university foundation or 5
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 6
national or regional accreditation association; 7
(2) contributions of cash or equipment accepted for secondary 8
school level vocational education courses, programs, and facilities by a school district 9
in the state; 10
(3) contributions of cash or equipment accepted for vocational 11
education courses, programs, and facilities by a state-operated vocational technical 12
education and training school; 13
(4) contributions of cash or equipment accepted for a facility by a 14
nonprofit, public or private, Alaska two-year or four-year college accredited by a 15
national or regional accreditation association; 16
(5) contributions of cash or equipment accepted for Alaska Native 17
cultural or heritage programs and educational support, including mentoring and 18
tutoring, provided by a nonprofit agency for public school staff and for students who 19
are in grades kindergarten through 12 in the state; [AND] 20
(6) contributions of cash or equipment accepted for education, 21
research, rehabilitation, and facilities by an institution that is located in the state and 22
that qualifies as a coastal ecosystem learning center under the Coastal America 23
Partnership established by the federal government; and 24
(7) contributions of cash or equipment accepted for the operation 25
of a nonprofit educational resource center that supports academic achievement in 26
grades nine through 12 by coordinating curricula and statewide competition in 27
the subject areas of economics, science, social science, literature, music, art, 28
mathematics, writing, speech, and interview skills and by providing student 29
scholarships. 30
* Sec. 12. AS 21.96.070(d) is amended to read: 31
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(d) A contribution claimed as a credit under this section may not 1
(1) be the basis for a credit claimed under another provision of this 2
title; and 3
(2) when combined with contributions that are the basis for credits 4
taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 5
AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 6
amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 7
an affiliated group, then the total amount of credits may not exceed $3,000,000 8
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 9
meaning given in AS 43.20.145. 10
* Sec. 13. AS 23.15.820(a) is amended to read: 11
(a) The Alaska Workforce Investment Board shall 12
(1) administer the Alaska technical and vocational education program 13
established in AS 23.15.820 - 23.15.850; 14
(2) facilitate the development of a statewide policy for a coordinated 15
and effective technical and vocational education training system in this state and, to 16
the extent authorized by federal and state law, plan and coordinate federal, state, and 17
local efforts in technical and vocational education programs; 18
(3) adopt regulations under AS 44.62 (Administrative Procedure Act) 19
to carry out the purposes of AS 23.15.820 - 23.15.850 [, INCLUDING 20
REGULATIONS THAT SET STANDARDS FOR THE PERCENTAGE OF A 21
GRANT THAT MAY BE USED FOR ADMINISTRATIVE COSTS; THE 22
REGULATIONS MUST CLEARLY IDENTIFY AND DISTINGUISH BETWEEN 23
EXPENSES THAT MAY BE INCLUDED IN ADMINISTRATIVE COSTS AND 24
THOSE THAT MAY NOT BE INCLUDED IN ADMINISTRATIVE COSTS; THE 25
PERCENTAGE ALLOWED FOR ADMINISTRATIVE COSTS MAY NOT 26
EXCEED THE LESSER OF FIVE PERCENT OR THE AMOUNT PERMITTED 27
UNDER THE REQUIREMENTS OF A FEDERAL PROGRAM, IF APPLICABLE; 28
(4) ADMINISTER THE GRANT PROGRAM UNDER AS 23.15.840 29
AND ESTABLISH GRANT ADMINISTRATION REQUIREMENTS INCLUDING 30
ACCOUNTING PROCEDURES THAT APPLY TO QUALIFIED ENTITIES AND 31
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THEIR GRANTEES]; 1
(4) [(5)] facilitate the development and implementation of a statewide 2
policy and procedure that provides for the acceptance of credit or hours toward a 3
degree or technical program offered by a vocational or technical training center in the 4
state for an applicant who provides satisfactory evidence of successful completion of 5
relevant military education, training, or service as a member of the armed forces of the 6
United States, the United States Reserves, the National Guard of any state, the 7
Military Reserves of any state, or the Naval Militia of any state. 8
* Sec. 14. AS 23.15.835(a) is amended to read: 9
(a) In the manner provided in AS 23.20 and for the benefit of the program, the 10
department shall collect from each employee an amount equal to .25 [.16] percent of 11
the wages, as set out in AS 23.20.175, on which the employee is required to make 12
contributions under AS 23.20.290(d). The department shall remit to the Department of 13
Revenue, in accordance with AS 37.10.050, money collected under this subsection. 14
* Sec. 15. AS 23.15.835(d) is amended to read: 15
(d) The [NOTWITHSTANDING AS 23.15.840(a), FOR THE FISCAL 16
YEARS ENDING JUNE 30, 2015, THROUGH JUNE 30, 2024, THE] money 17
collected under this section or otherwise appropriated to the Alaska Workforce 18
Investment Board shall be allocated directly in the following percentages to the 19
following institutions for programs consistent with AS 23.15.820 - 23.15.850 and 20
capital improvements: 21
University of Alaska 25 [45] percent 22
University of Alaska Southeast 5 percent 23
Galena Interior Learning Academy 4 percent 24
Alaska Technical Center 9 percent 25
Alaska Vocational Technical Center 17 percent 26
Northwestern Alaska Car eer and Technical Center 4 [3] percent 27
Southwest Alaska Vocati onal and Education Center 4 [3] percent 28
Yuut Elitnaurviat, Inc. People's Learning Center 9 percent 29
Partners for Progress in Delta, Inc. 3 percent 30
[AMUNDSEN EDUCATIONAL CENTER 2 PERCENT] 31
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Ilisagvik College 6 percent 1
Prince of Wales Community Learning Center 5 percent 2
Sealaska Heritage Institute, Inc. 2 percent 3
Fairbanks Pipeline Training Center 7 percent [5 PERCENT]. 4
* Sec. 16. AS 43.20.014(a) is amended to read: 5
(a) A taxpayer is allowed a credit against the tax due under this chapter for 6
[CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 7
(1) contributions of cash or equipment accepted for direct 8
instruction, research, and educational support purposes, including library and museum 9
acquisitions, and contributions to endowment, by an Alaska university foundation, by 10
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
national or regional accreditation association, or by a public or private nonprofit 12
elementary or secondary school in the state; 13
(2) contributions of cash or equipment accepted for secondary 14
school level vocational education courses, programs, and facilities by a school district 15
in the state; 16
(3) contributions of cash or equipment accepted for vocational 17
education courses, programs, equipment, and facilities by a state-operated vocational 18
technical education and training school, a nonprofit regional training center recognized 19
by the Department of Labor and Workforce Development, and an apprenticeship 20
program in the state that is registered with the United States Department of Labor 21
under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 22
(4) contributions of cash or equipment accepted for a facility by a 23
nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
national or regional accreditation association or by a public or private nonprofit 25
elementary or secondary school in the state; 26
(5) contributions of cash or equipment accepted for Alaska Native 27
cultural or heritage programs and educational support, including mentoring and 28
tutoring, provided by a nonprofit agency for public school staff and for students who 29
are in grades kindergarten through 12 in the state; 30
(6) contributions of cash or equipment accepted for education, 31
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research, rehabilitation, and facilities by an institution that is located in the state and 1
that qualifies as a coastal ecosystem learning center under the Coastal America 2
Partnership established by the federal government; 3
(7) contributions of cash or equipment accepted for the Alaska 4
higher education investment fund under AS 37.14.750; 5
(8) contributions of cash or equipment accepted for funding a 6
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
cost of a dual-credit course, including the cost of 8
(A) tuition and textbooks; 9
(B) registration, course, and programmatic student fees; 10
(C) on-campus room and board at the postsecondary institution 11
in the state that provides the dual-credit course; 12
(D) transportation costs to and from a residential school 13
approved by the Department of Education and Early Development under 14
AS 14.16.200 or the postsecondary school in the state that provides the dual-15
credit course; and 16
(E) other related educational and programmatic costs; 17
(9) contributions of cash or equipment accepted for constructing, 18
operating, or maintaining a residential housing facility by a residential school in the 19
state approved by the Department of Education and Early Development under 20
AS 14.16.200; 21
(10) contributions of cash or equipment accepted for childhood 22
early learning and development programs and educational support to childhood early 23
learning and development programs provided by a nonprofit corporation organized 24
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
Education and Early Development, or through a state grant; 26
(11) contributions of cash or equipment accepted for science, 27
technology, engineering, and math programs provided by a nonprofit agency or a 28
school district for school staff and for students in grades kindergarten through 12 in 29
the state; [AND] 30
(12) contributions of cash or equipment accepted for the operation 31
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of a nonprofit organization dedicated to providing educational opportunities that 1
promote the legacy of public service contributions to the state and perpetuate ongoing 2
educational programs that foster public service leadership for future generations of 3
residents of the state; and 4
(13) contributions of cash or equipment accepted for the operation 5
of a nonprofit educational resource center that supports academic achievement in 6
grades nine through 12 by coordinating curricula and statewide competition in 7
the subject areas of economics, science, social science, literature, music, art, 8
mathematics, writing, speech, and interview skills and by providing student 9
scholarships. 10
* Sec. 17. AS 43.20.014(d) is amended to read: 11
(d) A contribution claimed as a credit under this section may not 12
(1) be the basis for a credit claimed under another provision of this 13
title; 14
(2) also be allowed as a deduction under 26 U.S.C. (Internal Revenue 15
Code) [26 U.S.C. 170] against the tax imposed by this chapter; and 16
(3) when combined with contributions that are the basis for credits 17
taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 18
AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19
amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 20
an affiliated group, then the total amount of credits may not exceed $3,000,000 21
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22
meaning given in AS 43.20.145. 23
* Sec. 18. AS 43.55.019(a) is amended to read: 24
(a) A producer of oil or gas is allowed a credit against the tax levied by 25
AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTE D 26
FOR] 27
(1) contributions of cash or equipment accepted for direct 28
instruction, research, and educational support purposes, including library and museum 29
acquisitions, and contributions to endowment, by an Alaska university foundation or 30
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 31
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national or regional accreditation association; 1
(2) contributions of cash or equipment accepted for secondary 2
school level vocational education courses, programs, and facilities by a school district 3
in the state; 4
(3) contributions of cash or equipment accepted for vocational 5
education courses, programs, equipment, and facilities by a state-operated vocational 6
technical education and training school, a nonprofit regional training center recognized 7
by the Department of Labor and Workforce Development, and an apprenticeship 8
program in the state that is registered with the United States Department of Labor 9
under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 10
(4) contributions of cash or equipment accepted for a facility by a 11
nonprofit, public or private, Alaska two-year or four-year college accredited by a 12
national or regional accreditation association; 13
(5) contributions of cash or equipment accepted for Alaska Native 14
cultural or heritage programs and educational support, including mentoring and 15
tutoring, provided by a nonprofit agency for public school staff and for students who 16
are in grades kindergarten through 12 in the state; 17
(6) contributions of cash or equipment accepted for education, 18
research, rehabilitation, and facilities by an institution that is located in the state and 19
that qualifies as a coastal ecosystem learning center under the Coastal America 20
Partnership established by the federal government; [AND] 21
(7) contributions of cash or equipment accepted for the Alaska 22
higher education investment fund under AS 37.14.750; and 23
(8) contributions of cash or equipment accepted for the operation 24
of a nonprofit educational resource center that supports academic achievement in 25
grades nine through 12 by coordinating curricula and statewide competition in 26
the subject areas of economics, science, social science, literature, music, art, 27
mathematics, writing, speech, and interview skills and by providing student 28
scholarships. 29
* Sec. 19. AS 43.55.019(d) is amended to read: 30
(d) A contribution claimed as a credit under this section may not 31
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(1) be the basis for a credit claimed under another provision of this 1
title; and 2
(2) when combined with contributions that are the basis for credits 3
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 4
AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 5
amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 6
an affiliated group, then the total amount of credits may not exceed $3,000,000 7
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 8
meaning given in AS 43.20.145. 9
* Sec. 20. AS 43.56.018(a) is amended to read: 10
(a) The owner of property taxable under this chapter is allowed a credit 11
against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 12
EQUIPMENT ACCEPTED FOR] 13
(1) contributions of cash or equipment accepted for direct 14
instruction, research, and educational support purposes, including library and museum 15
acquisitions, and contributions to endowment, by an Alaska university foundation or 16
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 17
national or regional accreditation association; 18
(2) contributions of cash or equipment accepted for secondary 19
school level vocational education courses, programs, and facilities by a school district 20
in the state; 21
(3) contributions of cash or equipment accepted for vocational 22
education courses, programs, and facilities by a state-operated vocational technical 23
education and training school; 24
(4) contributions of cash or equipment accepted for a facility by a 25
nonprofit, public or private, Alaska two-year or four-year college accredited by a 26
national or regional accreditation association; 27
(5) contributions of cash or equipment accepted for Alaska Native 28
cultural or heritage programs and educational support, including mentoring and 29
tutoring, provided by a nonprofit agency for public school staff and for students who 30
are in grades kindergarten through 12 in the state; 31
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(6) contributions of cash or equipment accepted for education, 1
research, rehabilitation, and facilities by an institution that is located in the state and 2
that qualifies as a coastal ecosystem learning center under the Coastal America 3
Partnership established by the federal government; [AND] 4
(7) contributions of cash or equipment accepted for the Alaska 5
higher education investment fund under AS 37.14.750; and 6
(8) contributions of cash or equipment accepted for the operation 7
of a nonprofit educational resource center that supports academic achievement in 8
grades nine through 12 by coordinating curricula and statewide competition in 9
the subject areas of economics, science, social science, literature, music, art, 10
mathematics, writing, speech, and interview skills and by providing student 11
scholarships. 12
* Sec. 21. AS 43.56.018(d) is amended to read: 13
(d) A contribution claimed as a credit under this section may not 14
(1) be the basis for a credit claimed under another provision of this 15
title; and 16
(2) when combined with contributions that are the basis for credits 17
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 18
AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19
amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 20
an affiliated group, then the total amount of credits may not exceed $3,000,000 21
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22
meaning given in AS 43.20.145. 23
* Sec. 22. AS 43.65.018(a) is amended to read: 24
(a) A person engaged in the business of mining in the state is allowed a credit 25
against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 26
EQUIPMENT ACCEPTED FOR] 27
(1) contributions of cash or equipment accepted for direct 28
instruction, research, and educational support purposes, including library and museum 29
acquisitions, and contributions to endowment, by an Alaska university foundation, by 30
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 31
-17- Enrolled HB 148
national or regional accreditation association, or by a public or private nonprofit 1
elementary or secondary school in the state; 2
(2) contributions of cash or equipment accepted for secondary 3
school level vocational education courses, programs, and facilities by a school district 4
in the state; 5
(3) contributions of cash or equipment accepted for vocational 6
education courses, programs, and facilities by a state-operated vocational technical 7
education and training school; 8
(4) contributions of cash or equipment accepted for a facility by a 9
nonprofit, public or private, Alaska two-year or four-year college accredited by a 10
national or regional accreditation association or by a public or private nonprofit 11
elementary or secondary school in the state; 12
(5) contributions of cash or equipment accepted for Alaska Native 13
cultural or heritage programs and educational support, including mentoring and 14
tutoring, provided by a nonprofit agency for public school staff and for students who 15
are in grades kindergarten through 12 in the state; 16
(6) contributions of cash or equipment accepted for education, 17
research, rehabilitation, and facilities by an institution that is located in the state and 18
that qualifies as a coastal ecosystem learning center under the Coastal America 19
Partnership established by the federal government; 20
(7) contributions of cash or equipment accepted for the Alaska 21
higher education investment fund under AS 37.14.750; 22
(8) contributions of cash or equipment accepted for funding a 23
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 24
cost of a dual-credit course, including the cost of 25
(A) tuition and textbooks; 26
(B) registration, course, and programmatic student fees; 27
(C) on-campus room and board at the postsecondary institution 28
in the state that provides the dual-credit course; 29
(D) transportation costs to and from a residential school 30
approved by the Department of Education and Early Development under 31
Enrolled HB 148 -18-
AS 14.16.200 or the postsecondary school in the state that provides the dual-1
credit course; and 2
(E) other related educational and programmatic costs; 3
(9) contributions of cash or equipment accepted for constructing, 4
operating, or maintaining a residential housing facility by a residential school 5
approved by the Department of Education and Early Development under 6
AS 14.16.200; 7
(10) contributions of cash or equipment accepted for childhood 8
early learning and development programs and educational support to childhood early 9
learning and development programs provided by a nonprofit corporation organized 10
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 11
Education and Early Development, or through a state grant; 12
(11) contributions of cash or equipment accepted for science, 13
technology, engineering, and math programs provided by a nonprofit agency or a 14
school district for school staff and for students in grades kindergarten through 12 in 15
the state; [AND] 16
(12) contributions of cash or equipment accepted for the operation 17
of a nonprofit organization dedicated to providing educational opportunities that 18
promote the legacy of public service contributions to the state and perpetuate ongoing 19
educational programs that foster public service leadership for future generations of 20
residents of the state; and 21
(13) contributions of cash or equipment accepted for the operation 22
of a nonprofit educational resource center that supports academic achievement in 23
grades nine through 12 by coordinating curricula and statewide competition in 24
the subject areas of economics, science, social science, literature, music, art, 25
mathematics, writing, speech, and interview skills and by providing student 26
scholarships. 27
* Sec. 23. AS 43.65.018(d) is amended to read: 28
(d) A contribution claimed as a credit under this section may not 29
(1) be the basis for a credit claimed under another provision of this 30
title; and 31
-19- Enrolled HB 148
(2) when combined with contributions that are the basis for credits 1
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 2
AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 3
amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 4
of an affiliated group, then the total amount of credits may not exceed $3,000,000 5
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 6
meaning given in AS 43.20.145. 7
* Sec. 24. AS 43.75.018(a) is amended to read: 8
(a) A person engaged in a fisheries business is allowed a credit against the tax 9
due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 10
ACCEPTED FOR] 11
(1) contributions of cash or equipment accepted for direct 12
instruction, research, and educational support purposes, including library and museum 13
acquisitions, and contributions to endowment, by an Alaska university foundation, by 14
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 15
national or regional accreditation association, or by a public or private nonprofit 16
elementary or secondary school in the state; 17
(2) contributions of cash or equipment accepted for secondary 18
school level vocational education courses, programs, and facilities by a school district 19
in the state; 20
(3) contributions of cash or equipment accepted for vocational 21
education courses, programs, and facilities by a state-operated vocational technical 22
education and training school; 23
(4) contributions of cash or equipment accepted for a facility by a 24
nonprofit, public or private, Alaska two-year or four-year college accredited by a 25
national or regional accreditation association or by a public or private nonprofit 26
elementary or secondary school in the state; 27
(5) contributions of cash or equipment accepted for Alaska Native 28
cultural or heritage programs and educational support, including mentoring and 29
tutoring, provided by a nonprofit agency for public school staff and for students who 30
are in grades kindergarten through 12 in the state; 31
Enrolled HB 148 -20-
(6) contributions of cash or equipment accepted for education, 1
research, rehabilitation, and facilities by an institution that is located in the state and 2
that qualifies as a coastal ecosystem learning center under the Coastal America 3
Partnership established by the federal government; 4
(7) contributions of cash or equipment accepted for the Alaska 5
higher education investment fund under AS 37.14.750; 6
(8) contributions of cash or equipment accepted for funding a 7
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 8
cost of a dual-credit course, including the cost of 9
(A) tuition and textbooks; 10
(B) registration, course, and programmatic student fees; 11
(C) on-campus room and board at the postsecondary institution 12
in the state that provides the dual-credit course; 13
(D) transportation costs to and from a residential school 14
approved by the Department of Education and Early Development under 15
AS 14.16.200 or the postsecondary school in the state that provides the dual-16
credit course; and 17
(E) other related educational and programmatic costs; 18
(9) contributions of cash or equipment accepted for constructing, 19
operating, or maintaining a residential housing facility by a residential school 20
approved by the Department of Education and Early Development under 21
AS 14.16.200; 22
(10) contributions of cash or equipment accepted for childhood 23
early learning and development programs and educational support to childhood early 24
learning and development programs provided by a nonprofit corporation organized 25
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 26
Education and Early Development, or through a state grant; 27
(11) contributions of cash or equipment accepted for science, 28
technology, engineering, and math programs provided by a nonprofit agency or a 29
school district for school staff and for students in grades kindergarten through 12 in 30
the state; [AND] 31
-21- Enrolled HB 148
(12) contributions of cash or equipment accepted for the operation 1
of a nonprofit organization dedicated to providing educational opportunities that 2
promote the legacy of public service contributions to the state and perpetuate ongoing 3
educational programs that foster public service leadership for future generations of 4
residents of the state; and 5
(13) contributions of cash or equipment accepted for the operation 6
of a nonprofit educational resource center that supports academic achievement in 7
grades nine through 12 by coordinating curricula and statewide competition in 8
the subject areas of economics, science, social science, literature, music, art, 9
mathematics, writing, speech, and interview skills and by providing student 10
scholarships. 11
* Sec. 25. AS 43.75.018(d) is amended to read: 12
(d) A contribution claimed as a credit under this section may not 13
(1) be the basis for a credit claimed under another provision of this 14
title; and 15
(2) when combined with contributions that are the basis for credits 16
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 17
AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 18
amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 19
of an affiliated group, then the total amount of credits may not exceed $3,000,000 20
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 21
meaning given in AS 43.20.145. 22
* Sec. 26. AS 43.77.045(a) is amended to read: 23
(a) A person engaged in a floating fisheries business is allowed a credit 24
against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 25
EQUIPMENT ACCEPTED FOR] 26
(1) contributions of cash or equipment accepted for direct 27
instruction, research, and educational support purposes, including library and museum 28
acquisitions, and contributions to endowment, by an Alaska university foundation, by 29
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 30
national or regional accreditation association, or by a public or private nonprofit 31
Enrolled HB 148 -22-
elementary or secondary school in the state; 1
(2) contributions of cash or equipment accepted for secondary 2
school level vocational education courses, programs, and facilities by a school district 3
in the state; 4
(3) contributions of cash or equipment accepted for vocational 5
education courses, programs, and facilities by a state-operated vocational technical 6
education and training school; 7
(4) contributions of cash or equipment accepted for a facility by a 8
nonprofit, public or private, Alaska two-year or four-year college accredited by a 9
national or regional accreditation association or by a public or private nonprofit 10
elementary or secondary school in the state; 11
(5) contributions of cash or equipment accepted for Alaska Native 12
cultural or heritage programs and educational support, including mentoring and 13
tutoring, provided by a nonprofit agency for public school staff and for students who 14
are in grades kindergarten through 12 in the state; 15
(6) contributions of cash or equipment accepted for education, 16
research, rehabilitation, and facilities by an institution that is located in the state and 17
that qualifies as a coastal ecosystem learning center under the Coastal America 18
Partnership established by the federal government; 19
(7) contributions of cash or equipment accepted for the Alaska 20
higher education investment fund under AS 37.14.750; 21
(8) contributions of cash or equipment accepted for funding a 22
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 23
cost of a dual-credit course, including the cost of 24
(A) tuition and textbooks; 25
(B) registration, course, and programmatic student fees; 26
(C) on-campus room and board at the postsecondary institution 27
in the state that provides the dual-credit course; 28
(D) transportation costs to and from a residential school 29
approved by the Department of Education and Early Development under 30
AS 14.16.200 or the postsecondary school in the state that provides the dual-31
-23- Enrolled HB 148
credit course; and 1
(E) other related educational and programmatic costs; 2
(9) contributions of cash or equipment accepted for constructing, 3
operating, or maintaining a residential housing facility by a residential school 4
approved by the Department of Education and Early Development under 5
AS 14.16.200; 6
(10) contributions of cash or equipment accepted for childhood 7
early learning and development programs and educational support to childhood early 8
learning and development programs provided by a nonprofit corporation organized 9
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 10
Education and Early Development, or through a state grant; 11
(11) contributions of cash or equipment accepted for science, 12
technology, engineering, and math programs provided by a nonprofit agency or a 13
school district for school staff and for students in grades kindergarten through 12 in 14
the state; [AND] 15
(12) contributions of cash or equipment accepted for the operation 16
of a nonprofit organization dedicated to providing educational opportunities that 17
promote the legacy of public service contributions to the state and perpetuate ongoing 18
educational programs that foster public service leadership for future generations of 19
residents of the state; and 20
(13) contributions of cash or equipment accepted for the operation 21
of a nonprofit educational resource center that supports academic achievement in 22
grades nine through 12 by coordinating curricula and statewide competition in 23
the subject areas of economics, science, social science, literature, music, art, 24
mathematics, writing, speech, and interview skills and by providing student 25
scholarships. 26
* Sec. 27. AS 43.77.045(d) is amended to read: 27
(d) A contribution claimed as a credit under this section may not 28
(1) be the basis for a credit claimed under another provision of this 29
title; and 30
(2) when combined with contributions that are the basis for credits 31
Enrolled HB 148 -24-
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 1
AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 2
amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 3
of an affiliated group, then the total amount of credits may not exceed $3,000,000 4
[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 5
meaning given in AS 43.20.145. 6
* Sec. 28. AS 23.15.840 and AS 47.25.071(c) are repealed. 7
* Sec. 29. The uncodified law of the State of Alaska is amended by adding a new section to 8
read: 9
RETROACTIVITY. If secs. 3 - 10, 13 - 15, and 28 of this Act take effect after 10
June 30, 2024, secs. 3 - 10, 13 - 15, and 28 of this Act are retroactive to June 30, 2024. 11
* Sec. 30. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 12
amended to read: 13
Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 14
January 1, 2029 [2025]. 15
* Sec. 31. Section 2 of this Act takes effect July 1, 2024. 16
* Sec. 32. Except as provided in sec. 31 of this Act, this Act takes effect immediately under 17
AS 01.10.070(c). 18