Alaska 2023-2024 Regular Session

Alaska House Bill HB89 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2		-	~~HB0089D~~ -1- ~~SCS~~ CSHB 89(~~HSS~~)
	2	+	HB0089c -1- CSHB 89(FIN)
3	3		New Text Underlined [DELETED TEXT BRACKETED]
4	4
5		-	33-LS0518\R
	5	+	33-LS0518\U
6	6
7	7
8	8
9	9
10		-	~~SENATE CS FOR~~ CS FOR HOUSE BILL NO. 89(~~HSS~~)
	10	+	CS FOR HOUSE BILL NO. 89(FIN)
11	11
12	12		IN THE LEGISLATURE OF THE STATE OF ALASKA
13	13
14	14		THIRTY-THIRD LEGISLATURE - SECOND SESSION
15	15
16		-	BY THE ~~SENATE HEALTH AND S OCIAL SERVICES~~ COMMITTEE
	16	+	BY THE HOUSE FINANCE COMMITTEE
17	17
18		-	Offered: 4/12/24
19		-	Referred: ~~Finance~~
	18	+	Offered: 2/12/24
	19	+	Referred: Rules
20	20
21	21		Sponsor(s): REPRESENTATIVES COULOMBE, Armstrong, Fields, Dibert, Story, McCormick, Schrage,
22		-	Galvin~~, Wright, Saddler, Josephson, Ortiz, Mina, Groh, Gray, Mears~~
	22	+	Galvin
23	23		A BILL
24	24
25	25		FOR AN ACT ENTITLED
26	26
27	27		"An Act relating to education tax credits for certain payments and contributions for 1
28	28		child care and child care facilities; relating to the insurance tax education credit, the 2
29	29		income tax education credit, the oil or gas producer education credit, the property tax 3
30	30		education credit, the mining business education credit, the fisheries business education 4
31	31		credit, and the fisheries resource landing tax education credit; renaming the day care 5
32	32		assistance program the child care assistance program; relating to the child care 6
33	33		assistance program and the child care grant program; providing for an effective date by 7
34	34		amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an 8
35	35		effective date." 9
36	36		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 10
37	37		* Section 1. AS 21.96.070(a) is amended to read: 11
38		-	(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 12 33-LS0518\R
39		-	~~SCS~~ CSHB 89(~~HSS~~) -2- ~~HB0089D~~
	38	+	(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 12 33-LS0518\U
	39	+	CSHB 89(FIN) -2- HB0089c
40	40		New Text Underlined [DELETED TEXT BRACKETED]
41	41
42	42		AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 1
43	43		(1) contributions of cash or equipment accepted for direct 2
44	44		instruction, research, and educational support purposes, including library and museum 3
45	45		acquisitions, and contributions to endowment, by an Alaska university foundation or 4
46	46		by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 5
47	47		national or regional accreditation association; 6
48	48		(2) contributions of cash or equipment accepted for secondary 7
49	49		school level vocational education courses, programs, and facilities by a school district 8
50	50		in the state; 9
51	51		(3) contributions of cash or equipment accepted for vocational 10
52	52		education courses, programs, and facilities by a state-operated vocational technical 11
53	53		education and training school; 12
54	54		(4) contributions of cash or equipment accepted for a facility by a 13
55	55		nonprofit, public or private, Alaska two-year or four-year college accredited by a 14
56	56		national or regional accreditation association; 15
57	57		(5) contributions of cash or equipment accepted for Alaska Native 16
58	58		cultural or heritage programs and educational support, including mentoring and 17
59	59		tutoring, provided by a nonprofit agency for public school staff and for students who 18
60	60		are in grades kindergarten through 12 in the state; [AND] 19
61	61		(6) contributions of cash or equipment accepted for education, 20
62	62		research, rehabilitation, and facilities by an institution that is located in the state and 21
63	63		that qualifies as a coastal ecosystem learning center under the Coastal America 22
64	64		Partnership established by the federal government; 23
65	65		(7) expenditures made to operate a child care facility in the state 24
66	66		for the children of the taxpayer's employees; 25
67	67		(8) contributions of cash or equipment accepted by a child care 26
68	68		facility in the state operated by a nonprofit corporation and attended by one or 27
69	69		more children of the taxpayer's employees; and 28
70	70		(9) a payment to an employee of the taxpayer made by the 29
71	71		taxpayer for the purpose of offsetting the employee's child care costs incurred in 30
72		-	the state. 31 33-LS0518\R
73		-	~~HB0089D~~ -3- ~~SCS~~ CSHB 89(~~HSS~~)
	72	+	the state. 31 33-LS0518\U
	73	+	HB0089c -3- CSHB 89(FIN)
74	74		New Text Underlined [DELETED TEXT BRACKETED]
75	75
76	76		* Sec. 2. AS 21.96.070(d) is amended to read: 1
77	77		(d) A contribution claimed as a credit under this section may not 2
78	78		(1) be the basis for a credit claimed under another provision of this 3
79	79		title; and 4
80	80		(2) when combined with contributions that are the basis for credits 5
81	81		taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 6
82	82		AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 7
83	83		amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 8
84	84		an affiliated group, then the total amount of credits may not exceed $3,000,000 9
85	85		[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 10
86	86		meaning given in AS 43.20.145. 11
87	87		* Sec. 3. AS 21.96.070 is amended by adding a new subsection to read: 12
88	88		(g) Beginning January 1, 2030, and every five years thereafter, the Department 13
89	89		of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 14
90	90		of this section for inflation, using 100 percent of the change over the preceding five 15
91	91		calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 16
92	92		compiled by the Bureau of Labor Statistics, United States Department of Labor. 17
93	93		* Sec. 4. AS 43.20.014(a) is amended to read: 18
94	94		(a) A taxpayer is allowed a credit against the tax due under this chapter for 19
95	95		[CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 20
96	96		(1) contributions of cash or equipment accepted for direct 21
97	97		instruction, research, and educational support purposes, including library and museum 22
98	98		acquisitions, and contributions to endowment, by an Alaska university foundation, by 23
99	99		a nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
100	100		national or regional accreditation association, or by a public or private nonprofit 25
101	101		elementary or secondary school in the state; 26
102	102		(2) contributions of cash or equipment accepted for secondary 27
103	103		school level vocational education courses, programs, and facilities by a school district 28
104	104		in the state; 29
105	105		(3) contributions of cash or equipment accepted for vocational 30
106		-	education courses, programs, equipment, and facilities by a state-operated vocational 31 33-LS0518\R
107		-	~~SCS~~ CSHB 89(~~HSS~~) -4- ~~HB0089D~~
	106	+	education courses, programs, equipment, and facilities by a state-operated vocational 31 33-LS0518\U
	107	+	CSHB 89(FIN) -4- HB0089c
108	108		New Text Underlined [DELETED TEXT BRACKETED]
109	109
110	110		technical education and training school, a nonprofit regional training center recognized 1
111	111		by the Department of Labor and Workforce Development, and an apprenticeship 2
112	112		program in the state that is registered with the United States Department of Labor 3
113	113		under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 4
114	114		(4) contributions of cash or equipment accepted for a facility by a 5
115	115		nonprofit, public or private, Alaska two-year or four-year college accredited by a 6
116	116		national or regional accreditation association or by a public or private nonprofit 7
117	117		elementary or secondary school in the state; 8
118	118		(5) contributions of cash or equipment accepted for Alaska Native 9
119	119		cultural or heritage programs and educational support, including mentoring and 10
120	120		tutoring, provided by a nonprofit agency for public school staff and for students who 11
121	121		are in grades kindergarten through 12 in the state; 12
122	122		(6) contributions of cash or equipment accepted for education, 13
123	123		research, rehabilitation, and facilities by an institution that is located in the state and 14
124	124		that qualifies as a coastal ecosystem learning center under the Coastal America 15
125	125		Partnership established by the federal government; 16
126	126		(7) contributions of cash or equipment accepted for the Alaska 17
127	127		higher education investment fund under AS 37.14.750; 18
128	128		(8) contributions of cash or equipment accepted for funding a 19
129	129		scholarship awarded by a nonprofit organization to a dual-credit student to defray the 20
130	130		cost of a dual-credit course, including the cost of 21
131	131		(A) tuition and textbooks; 22
132	132		(B) registration, course, and programmatic student fees; 23
133	133		(C) on-campus room and board at the postsecondary institution 24
134	134		in the state that provides the dual-credit course; 25
135	135		(D) transportation costs to and from a residential school 26
136	136		approved by the Department of Education and Early Development under 27
137	137		AS 14.16.200 or the postsecondary school in the state that provides the dual-28
138	138		credit course; and 29
139	139		(E) other related educational and programmatic costs; 30
140		-	(9) contributions of cash or equipment accepted for constructing, 31 33-LS0518\R
141		-	~~HB0089D~~ -5- ~~SCS~~ CSHB 89(~~HSS~~)
	140	+	(9) contributions of cash or equipment accepted for constructing, 31 33-LS0518\U
	141	+	HB0089c -5- CSHB 89(FIN)
142	142		New Text Underlined [DELETED TEXT BRACKETED]
143	143
144	144		operating, or maintaining a residential housing facility by a residential school in the 1
145	145		state approved by the Department of Education and Early Development under 2
146	146		AS 14.16.200; 3
147	147		(10) contributions of cash or equipment accepted for childhood 4
148	148		early learning and development programs and educational support to childhood early 5
149	149		learning and development programs provided by a nonprofit corporation organized 6
150	150		under AS 10.20, a tribal entity, or a school district in the state, by the Department of 7
151	151		Education and Early Development, or through a state grant; 8
152	152		(11) contributions of cash or equipment accepted for science, 9
153	153		technology, engineering, and math programs provided by a nonprofit agency or a 10
154	154		school district for school staff and for students in grades kindergarten through 12 in 11
155	155		the state; [AND] 12
156	156		(12) contributions of cash or equipment accepted for the operation 13
157	157		of a nonprofit organization dedicated to providing educational opportunities that 14
158	158		promote the legacy of public service contributions to the state and perpetuate ongoing 15
159	159		educational programs that foster public service leadership for future generations of 16
160	160		residents of the state; 17
161	161		(13) expenditures made to operate a child care facility in the state 18
162	162		for the children of the taxpayer's employees; 19
163	163		(14) contributions of cash or equipment accepted by a child care 20
164	164		facility in the state operated by a nonprofit corporation and attended by one or 21
165	165		more children of the taxpayer's employees; and 22
166	166		(15) a payment to an employee of the taxpayer made by the 23
167	167		taxpayer for the purpose of offsetting the employee's child care costs incurred in 24
168	168		the state. 25
169	169		* Sec. 5. AS 43.20.014(d) is amended to read: 26
170	170		(d) A contribution claimed as a credit under this section may not 27
171	171		(1) be the basis for a credit claimed under another provision of this 28
172	172		title; 29
173	173		(2) also be allowed as a deduction under 26 U.S.C. 170 against the tax 30
174		-	imposed by this chapter; and 31 33-LS0518\R
175		-	~~SCS~~ CSHB 89(~~HSS~~) -6- ~~HB0089D~~
	174	+	imposed by this chapter; and 31 33-LS0518\U
	175	+	CSHB 89(FIN) -6- HB0089c
176	176		New Text Underlined [DELETED TEXT BRACKETED]
177	177
178	178		(3) when combined with contributions that are the basis for credits 1
179	179		taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 2
180	180		AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 3
181	181		amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 4
182	182		an affiliated group, then the total amount of credits may not exceed $3,000,000 5
183	183		[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 6
184	184		meaning given in AS 43.20.145. 7
185	185		* Sec. 6. AS 43.20.014 is amended by adding a new subsection to read: 8
186	186		(h) Beginning January 1, 2030, and every five years thereafter, the Department 9
187	187		of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 10
188	188		of this section for inflation, using 100 percent of the change over the preceding five 11
189	189		calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 12
190	190		compiled by the Bureau of Labor Statistics, United States Department of Labor. 13
191	191		* Sec. 7. AS 43.55.019(a) is amended to read: 14
192	192		(a) A producer of oil or gas is allowed a credit against the tax levied by 15
193	193		AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTE D 16
194	194		FOR] 17
195	195		(1) contributions of cash or equipment accepted for direct 18
196	196		instruction, research, and educational support purposes, including library and museum 19
197	197		acquisitions, and contributions to endowment, by an Alaska university foundation or 20
198	198		by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 21
199	199		national or regional accreditation association; 22
200	200		(2) contributions of cash or equipment accepted for secondary 23
201	201		school level vocational education courses, programs, and facilities by a school district 24
202	202		in the state; 25
203	203		(3) contributions of cash or equipment accepted for vocational 26
204	204		education courses, programs, equipment, and facilities by a state-operated vocational 27
205	205		technical education and training school, a nonprofit regional training center recognized 28
206	206		by the Department of Labor and Workforce Development, and an apprenticeship 29
207	207		program in the state that is registered with the United States Department of Labor 30
208		-	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 31 33-LS0518\R
209		-	~~HB0089D~~ -7- ~~SCS~~ CSHB 89(~~HSS~~)
	208	+	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 31 33-LS0518\U
	209	+	HB0089c -7- CSHB 89(FIN)
210	210		New Text Underlined [DELETED TEXT BRACKETED]
211	211
212	212		(4) contributions of cash or equipment accepted for a facility by a 1
213	213		nonprofit, public or private, Alaska two-year or four-year college accredited by a 2
214	214		national or regional accreditation association; 3
215	215		(5) contributions of cash or equipment accepted for Alaska Native 4
216	216		cultural or heritage programs and educational support, including mentoring and 5
217	217		tutoring, provided by a nonprofit agency for public school staff and for students who 6
218	218		are in grades kindergarten through 12 in the state; 7
219	219		(6) contributions of cash or equipment accepted for education, 8
220	220		research, rehabilitation, and facilities by an institution that is located in the state and 9
221	221		that qualifies as a coastal ecosystem learning center under the Coastal America 10
222	222		Partnership established by the federal government; [AND] 11
223	223		(7) contributions of cash or equipment accepted for the Alaska 12
224	224		higher education investment fund under AS 37.14.750; 13
225	225		(8) expenditures made to operate a child care facility in the state 14
226	226		for the children of the producer's employees; 15
227	227		(9) contributions of cash or equipment accepted by a child care 16
228	228		facility in the state operated by a nonprofit corporation and attended by one or 17
229	229		more children of the producer's employees; and 18
230	230		(10) a payment to an employee of the producer made by the 19
231	231		producer for the purpose of offsetting the employee's child care costs incurred in 20
232	232		the state. 21
233	233		* Sec. 8. AS 43.55.019(d) is amended to read: 22
234	234		(d) A contribution claimed as a credit under this section may not 23
235	235		(1) be the basis for a credit claimed under another provision of this 24
236	236		title; and 25
237	237		(2) when combined with contributions that are the basis for credits 26
238	238		taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 27
239	239		AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 28
240	240		amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 29
241	241		an affiliated group, then the total amount of credits may not exceed $3,000,000 30
242		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 31 33-LS0518\R
243		-	~~SCS~~ CSHB 89(~~HSS~~) -8- ~~HB0089D~~
	242	+	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 31 33-LS0518\U
	243	+	CSHB 89(FIN) -8- HB0089c
244	244		New Text Underlined [DELETED TEXT BRACKETED]
245	245
246	246		meaning given in AS 43.20.145. 1
247	247		* Sec. 9. AS 43.55.019 is amended by adding a new subsection to read: 2
248	248		(i) Beginning January 1, 2030, and every five years thereafter, the Department 3
249	249		of Labor and Workforce Development shall adjust the limit under (d) of this section 4
250	250		for inflation, using 100 percent of the change over the preceding five calendar years in 5
251	251		the Consumer Price Index for all urban consumers for urban Alaska, compiled by the 6
252	252		Bureau of Labor Statistics, United States Department of Labor. 7
253	253		* Sec. 10. AS 43.56.018(a) is amended to read: 8
254	254		(a) The owner of property taxable under this chapter is allowed a credit 9
255	255		against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 10
256	256		EQUIPMENT ACCEPTED FOR] 11
257	257		(1) contributions of cash or equipment accepted for direct 12
258	258		instruction, research, and educational support purposes, including library and museum 13
259	259		acquisitions, and contributions to endowment, by an Alaska university foundation or 14
260	260		by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 15
261	261		national or regional accreditation association; 16
262	262		(2) contributions of cash or equipment accepted for secondary 17
263	263		school level vocational education courses, programs, and facilities by a school district 18
264	264		in the state; 19
265	265		(3) contributions of cash or equipment accepted for vocational 20
266	266		education courses, programs, and facilities by a state-operated vocational technical 21
267	267		education and training school; 22
268	268		(4) contributions of cash or equipment accepted for a facility by a 23
269	269		nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
270	270		national or regional accreditation association; 25
271	271		(5) contributions of cash or equipment accepted for Alaska Native 26
272	272		cultural or heritage programs and educational support, including mentoring and 27
273	273		tutoring, provided by a nonprofit agency for public school staff and for students who 28
274	274		are in grades kindergarten through 12 in the state; 29
275	275		(6) contributions of cash or equipment accepted for education, 30
276		-	research, rehabilitation, and facilities by an institution that is located in the state and 31 33-LS0518\R
277		-	~~HB0089D~~ -9- ~~SCS~~ CSHB 89(~~HSS~~)
	276	+	research, rehabilitation, and facilities by an institution that is located in the state and 31 33-LS0518\U
	277	+	HB0089c -9- CSHB 89(FIN)
278	278		New Text Underlined [DELETED TEXT BRACKETED]
279	279
280	280		that qualifies as a coastal ecosystem learning center under the Coastal America 1
281	281		Partnership established by the federal government; [AND] 2
282	282		(7) contributions of cash or equipment accepted for the Alaska 3
283	283		higher education investment fund under AS 37.14.750; 4
284	284		(8) expenditures made to operate a child care facility in the state 5
285	285		for the children of the property owner's employees; 6
286	286		(9) contributions of cash or equipment accepted by a child care 7
287	287		facility in the state operated by a nonprofit corporation and attended by one or 8
288	288		more children of the property owner's employees; and 9
289	289		(10) a payment to an employee of the property owner made by the 10
290	290		owner for the purpose of offsetting the employee's child care costs incurred in the 11
291	291		state. 12
292	292		* Sec. 11. AS 43.56.018(d) is amended to read: 13
293	293		(d) A contribution claimed as a credit under this section may not 14
294	294		(1) be the basis for a credit claimed under another provision of this 15
295	295		title; and 16
296	296		(2) when combined with contributions that are the basis for credits 17
297	297		taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 18
298	298		AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19
299	299		amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 20
300	300		an affiliated group, then the total amount of credits may not exceed $3,000,000 21
301	301		[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22
302	302		meaning given in AS 43.20.145. 23
303	303		* Sec. 12. AS 43.56.018 is amended by adding a new subsection to read: 24
304	304		(h) Beginning January 1, 2030, and every five years thereafter, the department 25
305	305		shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 26
306	306		percent of the change over the preceding five calendar years in the Consumer Price 27
307	307		Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 28
308	308		Statistics, United States Department of Labor. 29
309	309		* Sec. 13. AS 43.65.018(a) is amended to read: 30
310		-	(a) A person engaged in the business of mining in the state is allowed a credit 31 33-LS0518\R
311		-	~~SCS~~ CSHB 89(~~HSS~~) -10- ~~HB0089D~~
	310	+	(a) A person engaged in the business of mining in the state is allowed a credit 31 33-LS0518\U
	311	+	CSHB 89(FIN) -10- HB0089c
312	312		New Text Underlined [DELETED TEXT BRACKETED]
313	313
314	314		against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 1
315	315		EQUIPMENT ACCEPTED FOR] 2
316	316		(1) contributions of cash or equipment accepted for direct 3
317	317		instruction, research, and educational support purposes, including library and museum 4
318	318		acquisitions, and contributions to endowment, by an Alaska university foundation, by 5
319	319		a nonprofit, public or private, Alaska two-year or four-year college accredited by a 6
320	320		national or regional accreditation association, or by a public or private nonprofit 7
321	321		elementary or secondary school in the state; 8
322	322		(2) contributions of cash or equipment accepted for secondary 9
323	323		school level vocational education courses, programs, and facilities by a school district 10
324	324		in the state; 11
325	325		(3) contributions of cash or equipment accepted for vocational 12
326	326		education courses, programs, and facilities by a state- operated vocational technical 13
327	327		education and training school; 14
328	328		(4) contributions of cash or equipment accepted for a facility by a 15
329	329		nonprofit, public or private, Alaska two-year or four-year college accredited by a 16
330	330		national or regional accreditation association or by a public or private nonprofit 17
331	331		elementary or secondary school in the state; 18
332	332		(5) contributions of cash or equipment accepted for Alaska Native 19
333	333		cultural or heritage programs and educational support, including mentoring and 20
334	334		tutoring, provided by a nonprofit agency for public school staff and for students who 21
335	335		are in grades kindergarten through 12 in the state; 22
336	336		(6) contributions of cash or equipment accepted for education, 23
337	337		research, rehabilitation, and facilities by an institution that is located in the state and 24
338	338		that qualifies as a coastal ecosystem learning center under the Coastal America 25
339	339		Partnership established by the federal government; 26
340	340		(7) contributions of cash or equipment accepted for the Alaska 27
341	341		higher education investment fund under AS 37.14.750; 28
342	342		(8) contributions of cash or equipment accepted for funding a 29
343	343		scholarship awarded by a nonprofit organization to a dual-credit student to defray the 30
344		-	cost of a dual-credit course, including the cost of 31 33-LS0518\R
345		-	~~HB0089D~~ -11- ~~SCS~~ CSHB 89(~~HSS~~)
	344	+	cost of a dual-credit course, including the cost of 31 33-LS0518\U
	345	+	HB0089c -11- CSHB 89(FIN)
346	346		New Text Underlined [DELETED TEXT BRACKETED]
347	347
348	348		(A) tuition and textbooks; 1
349	349		(B) registration, course, and programmatic student fees; 2
350	350		(C) on-campus room and board at the postsecondary institution 3
351	351		in the state that provides the dual-credit course; 4
352	352		(D) transportation costs to and from a residential school 5
353	353		approved by the Department of Education and Early Development under 6
354	354		AS 14.16.200 or the postsecondary school in the state that provides the dual-7
355	355		credit course; and 8
356	356		(E) other related educational and programmatic costs; 9
357	357		(9) contributions of cash or equipment accepted for constructing, 10
358	358		operating, or maintaining a residential housing facility by a residential school 11
359	359		approved by the Department of Education and Early Development under 12
360	360		AS 14.16.200; 13
361	361		(10) contributions of cash or equipment accepted for childhood 14
362	362		early learning and development programs and educational support to childhood early 15
363	363		learning and development programs provided by a nonprofit corporation organized 16
364	364		under AS 10.20, a tribal entity, or a school district in the state, by the Department of 17
365	365		Education and Early Development, or through a state grant; 18
366	366		(11) contributions of cash or equipment accepted for science, 19
367	367		technology, engineering, and math programs provided by a nonprofit agency or a 20
368	368		school district for school staff and for students in grades kindergarten through 12 in 21
369	369		the state; [AND] 22
370	370		(12) contributions of cash or equipment accepted for the operation 23
371	371		of a nonprofit organization dedicated to providing educational opportunities that 24
372	372		promote the legacy of public service contributions to the state and perpetuate ongoing 25
373	373		educational programs that foster public service leadership for future generations of 26
374	374		residents of the state; 27
375	375		(13) expenditures made to operate a child care facility in the state 28
376	376		for the children of the person's employees; 29
377	377		(14) contributions of cash or equipment accepted by a child care 30
378		-	facility in the state operated by a nonprofit corporation and attended by one or 31 33-LS0518\R
379		-	~~SCS~~ CSHB 89(~~HSS~~) -12- ~~HB0089D~~
	378	+	facility in the state operated by a nonprofit corporation and attended by one or 31 33-LS0518\U
	379	+	CSHB 89(FIN) -12- HB0089c
380	380		New Text Underlined [DELETED TEXT BRACKETED]
381	381
382	382		more children of the person's employees; and 1
383	383		(15) a payment to an employee of the person's business made by 2
384	384		the person for the purpose of offsetting the employee's child care costs incurred 3
385	385		in the state. 4
386	386		* Sec. 14. AS 43.65.018(d) is amended to read: 5
387	387		(d) A contribution claimed as a credit under this section may not 6
388	388		(1) be the basis for a credit claimed under another provision of this 7
389	389		title; and 8
390	390		(2) when combined with contributions that are the basis for credits 9
391	391		taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 10
392	392		AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 11
393	393		amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 12
394	394		of an affiliated group, then the total amount of credits may not exceed $3,000,000 13
395	395		[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 14
396	396		meaning given in AS 43.20.145. 15
397	397		* Sec. 15. AS 43.65.018 is amended by adding a new subsection to read: 16
398	398		(h) Beginning January 1, 2030, and every five years thereafter, the department 17
399	399		shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 18
400	400		percent of the change over the preceding five calendar years in the Consumer Price 19
401	401		Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 20
402	402		Statistics, United States Department of Labor. 21
403	403		* Sec. 16. AS 43.75.018(a) is amended to read: 22
404	404		(a) A person engaged in a fisheries business is allowed a credit against the tax 23
405	405		due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 24
406	406		ACCEPTED FOR] 25
407	407		(1) contributions of cash or equipment accepted for direct 26
408	408		instruction, research, and educational support purposes, including library and museum 27
409	409		acquisitions, and contributions to endowment, by an Alaska university foundation, by 28
410	410		a nonprofit, public or private, Alaska two-year or four-year college accredited by a 29
411	411		national or regional accreditation association, or by a public or private nonprofit 30
412		-	elementary or secondary school in the state; 31 33-LS0518\R
413		-	~~HB0089D~~ -13- ~~SCS~~ CSHB 89(~~HSS~~)
	412	+	elementary or secondary school in the state; 31 33-LS0518\U
	413	+	HB0089c -13- CSHB 89(FIN)
414	414		New Text Underlined [DELETED TEXT BRACKETED]
415	415
416	416		(2) contributions of cash or equipment accepted for secondary 1
417	417		school level vocational education courses, programs, and facilities by a school district 2
418	418		in the state; 3
419	419		(3) contributions of cash or equipment accepted for vocational 4
420	420		education courses, programs, and facilities by a state-operated vocational technical 5
421	421		education and training school; 6
422	422		(4) contributions of cash or equipment accepted for a facility by a 7
423	423		nonprofit, public or private, Alaska two-year or four-year college accredited by a 8
424	424		national or regional accreditation association or by a public or private nonprofit 9
425	425		elementary or secondary school in the state; 10
426	426		(5) contributions of cash or equipment accepted for Alaska Native 11
427	427		cultural or heritage programs and educational support, including mentoring and 12
428	428		tutoring, provided by a nonprofit agency for public school staff and for students who 13
429	429		are in grades kindergarten through 12 in the state; 14
430	430		(6) contributions of cash or equipment accepted for education, 15
431	431		research, rehabilitation, and facilities by an institution that is located in the state and 16
432	432		that qualifies as a coastal ecosystem learning center under the Coastal America 17
433	433		Partnership established by the federal government; 18
434	434		(7) contributions of cash or equipment accepted for the Alaska 19
435	435		higher education investment fund under AS 37.14.750; 20
436	436		(8) contributions of cash or equipment accepted for funding a 21
437	437		scholarship awarded by a nonprofit organization to a dual-credit student to defray the 22
438	438		cost of a dual-credit course, including the cost of 23
439	439		(A) tuition and textbooks; 24
440	440		(B) registration, course, and programmatic student fees; 25
441	441		(C) on-campus room and board at the postsecondary institution 26
442	442		in the state that provides the dual-credit course; 27
443	443		(D) transportation costs to and from a residential school 28
444	444		approved by the Department of Education and Early Development under 29
445	445		AS 14.16.200 or the postsecondary school in the state that provides the dual-30
446		-	credit course; and 31 33-LS0518\R
447		-	~~SCS~~ CSHB 89(~~HSS~~) -14- ~~HB0089D~~
	446	+	credit course; and 31 33-LS0518\U
	447	+	CSHB 89(FIN) -14- HB0089c
448	448		New Text Underlined [DELETED TEXT BRACKETED]
449	449
450	450		(E) other related educational and programmatic costs; 1
451	451		(9) contributions of cash or equipment accepted for constructing, 2
452	452		operating, or maintaining a residential housing facility by a residential school 3
453	453		approved by the Department of Education and Early Development under 4
454	454		AS 14.16.200; 5
455	455		(10) contributions of cash or equipment accepted for childhood 6
456	456		early learning and development programs and educational support to childhood early 7
457	457		learning and development programs provided by a nonprofit corporation organized 8
458	458		under AS 10.20, a tribal entity, or a school district in the state, by the Department of 9
459	459		Education and Early Development, or through a state grant; 10
460	460		(11) contributions of cash or equipment accepted for science, 11
461	461		technology, engineering, and math programs provided by a nonprofit agency or a 12
462	462		school district for school staff and for students in grades kindergarten through 12 in 13
463	463		the state; [AND] 14
464	464		(12) contributions of cash or equipment accepted for the operation 15
465	465		of a nonprofit organization dedicated to providing educational opportunities that 16
466	466		promote the legacy of public service contributions to the state and perpetuate ongoing 17
467	467		educational programs that foster public service leadership for future generations of 18
468	468		residents of the state; 19
469	469		(13) expenditures made to operate a child care facility in the state 20
470	470		for the children of the person's employees; 21
471	471		(14) contributions of cash or equipment accepted by a child care 22
472	472		facility in the state operated by a nonprofit corporation and attended by one or 23
473	473		more children of the person's employees; and 24
474	474		(15) a payment to an employee of the person's business made by 25
475	475		the person for the purpose of offsetting the employee's child care costs incurred 26
476	476		in the state. 27
477	477		* Sec. 17. AS 43.75.018(d) is amended to read: 28
478	478		(d) A contribution claimed as a credit under this section may not 29
479	479		(1) be the basis for a credit claimed under another provision of this 30
480		-	title; and 31 33-LS0518\R
481		-	~~HB0089D~~ -15- ~~SCS~~ CSHB 89(~~HSS~~)
	480	+	title; and 31 33-LS0518\U
	481	+	HB0089c -15- CSHB 89(FIN)
482	482		New Text Underlined [DELETED TEXT BRACKETED]
483	483
484	484		(2) when combined with contributions that are the basis for credits 1
485	485		taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 2
486	486		AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 3
487	487		amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 4
488	488		of an affiliated group, then the total amount of credits may not exceed $3,000,000 5
489	489		[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 6
490	490		meaning given in AS 43.20.145. 7
491	491		* Sec. 18. AS 43.75.018 is amended by adding a new subsection to read: 8
492	492		(h) Beginning January 1, 2030, and every five years thereafter, the Department 9
493	493		of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 10
494	494		of this section for inflation, using 100 percent of the change over the preceding five 11
495	495		calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 12
496	496		compiled by the Bureau of Labor Statistics, United States Department of Labor. 13
497	497		* Sec. 19. AS 43.77.045(a) is amended to read: 14
498	498		(a) A person engaged in a floating fisheries business is allowed a credit 15
499	499		against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 16
500	500		EQUIPMENT ACCEPTED FOR] 17
501	501		(1) contributions of cash or equipment accepted for direct 18
502	502		instruction, research, and educational support purposes, including library and museum 19
503	503		acquisitions, and contributions to endowment, by an Alaska university foundation, by 20
504	504		a nonprofit, public or private, Alaska two-year or four-year college accredited by a 21
505	505		national or regional accreditation association, or by a public or private nonprofit 22
506	506		elementary or secondary school in the state; 23
507	507		(2) contributions of cash or equipment accepted for secondary 24
508	508		school level vocational education courses, programs, and facilities by a school district 25
509	509		in the state; 26
510	510		(3) contributions of cash or equipment accepted for vocational 27
511	511		education courses, programs, and facilities by a state-operated vocational technical 28
512	512		education and training school; 29
513	513		(4) contributions of cash or equipment accepted for a facility by a 30
514		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 31 33-LS0518\R
515		-	~~SCS~~ CSHB 89(~~HSS~~) -16- ~~HB0089D~~
	514	+	nonprofit, public or private, Alaska two-year or four-year college accredited by a 31 33-LS0518\U
	515	+	CSHB 89(FIN) -16- HB0089c
516	516		New Text Underlined [DELETED TEXT BRACKETED]
517	517
518	518		national or regional accreditation association or by a public or private nonprofit 1
519	519		elementary or secondary school in the state; 2
520	520		(5) contributions of cash or equipment accepted for Alaska Native 3
521	521		cultural or heritage programs and educational support, including mentoring and 4
522	522		tutoring, provided by a nonprofit agency for public school staff and for students who 5
523	523		are in grades kindergarten through 12 in the state; 6
524	524		(6) contributions of cash or equipment accepted for education, 7
525	525		research, rehabilitation, and facilities by an institution that is located in the state and 8
526	526		that qualifies as a coastal ecosystem learning center under the Coastal America 9
527	527		Partnership established by the federal government; 10
528	528		(7) contributions of cash or equipment accepted for the Alaska 11
529	529		higher education investment fund under AS 37.14.750; 12
530	530		(8) contributions of cash or equipment accepted for funding a 13
531	531		scholarship awarded by a nonprofit organization to a dual-credit student to defray the 14
532	532		cost of a dual-credit course, including the cost of 15
533	533		(A) tuition and textbooks; 16
534	534		(B) registration, course, and programmatic student fees; 17
535	535		(C) on-campus room and board at the postsecondary institution 18
536	536		in the state that provides the dual-credit course; 19
537	537		(D) transportation costs to and from a residential school 20
538	538		approved by the Department of Education and Early Development under 21
539	539		AS 14.16.200 or the postsecondary school in the state that provides the dual-22
540	540		credit course; and 23
541	541		(E) other related educational and programmatic costs; 24
542	542		(9) contributions of cash or equipment accepted for constructing, 25
543	543		operating, or maintaining a residential housing facility by a residential school 26
544	544		approved by the Department of Education and Early Development under 27
545	545		AS 14.16.200; 28
546	546		(10) contributions of cash or equipment accepted for childhood 29
547	547		early learning and development programs and educational support to childhood early 30
548		-	learning and development programs provided by a nonprofit corporation organized 31 33-LS0518\R
549		-	~~HB0089D~~ -17- ~~SCS~~ CSHB 89(~~HSS~~)
	548	+	learning and development programs provided by a nonprofit corporation organized 31 33-LS0518\U
	549	+	HB0089c -17- CSHB 89(FIN)
550	550		New Text Underlined [DELETED TEXT BRACKETED]
551	551
552	552		under AS 10.20, a tribal entity, or a school district in the state, by the Department of 1
553	553		Education and Early Development, or through a state grant; 2
554	554		(11) contributions of cash or equipment accepted for science, 3
555	555		technology, engineering, and math programs provided by a nonprofit agency or a 4
556	556		school district for school staff and for students in grades kindergarten through 12 in 5
557	557		the state; [AND] 6
558	558		(12) contributions of cash or equipment accepted for the operation 7
559	559		of a nonprofit organization dedicated to providing educational opportunities that 8
560	560		promote the legacy of public service contributions to the state and perpetuate ongoing 9
561	561		educational programs that foster public service leadership for future generations of 10
562	562		residents of the state; 11
563	563		(13) expenditures made to operate a child care facility in the state 12
564	564		for the children of the person's employees; 13
565	565		(14) contributions of cash or equipment accepted by a child care 14
566	566		facility in the state operated by a nonprofit corporation and attended by one or 15
567	567		more children of the person's employees; and 16
568	568		(15) a payment to an employee of the person's business made by 17
569	569		the person for the purpose of offsetting the employee's child care costs incurred 18
570	570		in the state. 19
571	571		* Sec. 20. AS 43.77.045(d) is amended to read: 20
572	572		(d) A contribution claimed as a credit under this section may not 21
573	573		(1) be the basis for a credit claimed under another provision of this 22
574	574		title; and 23
575	575		(2) when combined with contributions that are the basis for credits 24
576	576		taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 25
577	577		AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 26
578	578		amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 27
579	579		of an affiliated group, then the total amount of credits may not exceed $3,000,000 28
580	580		[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 29
581	581		meaning given in AS 43.20.145. 30
582		-	* Sec. 21. AS 43.77.045 is amended by adding a new subsection to read: 31 33-LS0518\R
583		-	~~SCS~~ CSHB 89(~~HSS~~) -18- ~~HB0089D~~
	582	+	* Sec. 21. AS 43.77.045 is amended by adding a new subsection to read: 31 33-LS0518\U
	583	+	CSHB 89(FIN) -18- HB0089c
584	584		New Text Underlined [DELETED TEXT BRACKETED]
585	585
586	586		(g) Beginning January 1, 2030, and every five years thereafter, the Department 1
587	587		of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 2
588	588		of this section for inflation, using 100 percent of the change over the preceding five 3
589	589		calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 4
590	590		compiled by the Bureau of Labor Statistics, United States Department of Labor. 5
591	591		* Sec. 22. AS 47.05.030(a) is amended to read: 6
592	592		(a) Except as provided in (b) and (c) of this section and for purposes directly 7
593	593		connected with the administration of general assistance, adult public assistance, the 8
594	594		child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 9
595	595		the Alaska temporary assistance program, and in accordance with the regulations of 10
596	596		the department, a person may not solicit, disclose, receive, make use of, or authorize, 11
597	597		knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 12
598	598		information concerning, persons applying for or receiving the assistance directly or 13
599	599		indirectly derived from the records, papers, files, or communications of the department 14
600	600		or subdivisions or agencies of the department, or acquired in the course of the 15
601	601		performance of official duties. 16
602	602		* Sec. 23. AS 47.05.085(a) is amended to read: 17
603	603		(a) The commissioner or the commissioner's designee at the director level may 18
604	604		issue subpoenas to compel the production of books, papers, correspondence, 19
605	605		memoranda, and other records considered necessary as evidence in connection with an 20
606	606		investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 21
607	607		(assistance for catastrophic illnesses and acute or chronic medical conditions), 22
608	608		AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 23
609	609		assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 24
610	610		* Sec. 24. AS 47.25.001(a) is amended to read: 25
611	611		(a) The department shall 26
612	612		(1) implement and administer a program to assist in providing child 27
613	613		[DAY] care for the children of low and moderate income families according to the 28
614	614		requirements of AS 47.25.001 - 47.25.095; 29
615	615		(2) establish standards of eligibility for child [DAY] care benefits; the 30
616		-	standards must provide that the maximum monthly household income for a 31 33-LS0518\R
617		-	~~HB0089D~~ -19- ~~SCS~~ CSHB 89(~~HSS~~)
	616	+	standards must provide that the maximum monthly household income for a 31 33-LS0518\U
	617	+	HB0089c -19- CSHB 89(FIN)
618	618		New Text Underlined [DELETED TEXT BRACKETED]
619	619
620	620		family to be eligible for the program is 105 percent of the median monthly 1
621		-	household income in the state, adjusted for family size~~, unless the family is~~ 2
622		-	~~otherwise exempt from income eligibility requirements~~; 3
623		-	(3) ~~contract for~~ the ~~care~~ of ~~children of eligible~~ families; 4
624		-	~~(4) establish procedures to periodically review the needs of families~~ 5
625		-	~~receiving child [DAY] care benefits;~~ 6
626		-	~~(5) provide notification to the local government body of the request for~~ 7
627		-	~~a contract with a child [DAY] care facility;~~ 8
628		-	~~(6) establish~~ an electronic ~~application for assistance and allow an~~ 9
629		-	~~applicant to submit~~ an ~~application in electronic format or in other formats required by~~ 10
630		-	~~state~~ and ~~federal law;~~ ~~the electronic application must inform an applicant that a false~~ 11
631		-	~~statement made on the application will be investigated and is punishable under~~ 12
632		-	~~AS 11.56.210;~~ 13
633		-	~~(7) establish a program~~ to ~~partner with private sector entities to~~ 14
634		-	~~create incentives for employers~~ to ~~develop on-site or near-site child care.~~ 15
635		-	* Sec. ~~25. AS~~ 47.25.011 ~~is amended~~ to ~~read:~~ 16
636		-	~~Sec.~~ 47.25.~~011. Administrative costs of program contractors. To defray~~ 17
637		-	~~administrative expenses~~, ~~a contractor under AS 47.25.001(b) may only retain $1,000~~ 18
638		-	~~or 12 percent, whichever is greater, of~~ the ~~child [DAY] care assistance program funds~~ 19
639		-	~~it receives from the department under the contract~~. 20
640		-	* Sec. ~~26. AS~~ 47.25.021 ~~is amended to read:~~ 21
641		-	~~Sec. 47.25.021. Conditions~~ of ~~receipt~~ of ~~benefits. Benefits may be paid for~~ 22
642		-	~~the care~~ of ~~children of a low~~ or ~~moderate income family only if a parent~~ or ~~guardian,~~ 23
643		-	~~because~~ of ~~the child [DAY] care,~~ ~~is freed to work~~ or ~~to seek work or to attend school.~~ 24
644		-	~~Benefits may~~ not ~~be paid for the care of children of a family where one parent~~ or 25
645		-	~~guardian is not working, actively seeking work, or attending school~~ and ~~is physically~~ 26
646		-	~~and mentally capable of caring for the children~~. 27
647		-	* Sec. ~~27. AS~~ 47.25.031 ~~is amended to read:~~ 28
648		-	~~Sec. 47.25.031.~~ Eligibility of families for benefits. The ~~department shall~~ 29
649		-	~~determine the eligibility of families for child [DAY] care benefits on the basis of the~~ 30
650		-	~~following factors:~~ 31 33-LS0518\R
651		-	~~SCS~~ CSHB 89(~~HSS~~) -20- ~~HB0089D~~
	621	+	household income in the state, adjusted for family size; 2
	622	+	(3) contract for the care of children of eligible families; 3
	623	+	(4) establish procedures to periodically review the needs of families 4
	624	+	receiving child [DAY] care benefits; 5
	625	+	(5) provide notification to the local government body of the request for 6
	626	+	a contract with a child [DAY] care facility; 7
	627	+	(6) establish an electronic application for assistance and allow an 8
	628	+	applicant to submit an application in electronic format or in other formats required by 9
	629	+	state and federal law; the electronic application must inform an applicant that a false 10
	630	+	statement made on the application will be investigated and is punishable under 11
	631	+	AS 11.56.210; 12
	632	+	(7) establish a program to partner with private sector entities to 13
	633	+	create incentives for employers to develop on-site or near-site child care. 14
	634	+	* Sec. 25. AS 47.25.011 is amended to read: 15
	635	+	Sec. 47.25.011. Administrative costs of program contractors. To defray 16
	636	+	administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 17
	637	+	or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 18
	638	+	it receives from the department under the contract. 19
	639	+	* Sec. 26. AS 47.25.021 is amended to read: 20
	640	+	Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 21
	641	+	the care of children of a low or moderate income family only if a parent or guardian, 22
	642	+	because of the child [DAY] care, is freed to work or to seek work or to attend school. 23
	643	+	Benefits may not be paid for the care of children of a family where one parent or 24
	644	+	guardian is not working, actively seeking work, or attending school and is physically 25
	645	+	and mentally capable of caring for the children. 26
	646	+	* Sec. 27. AS 47.25.031 is amended to read: 27
	647	+	Sec. 47.25.031. Eligibility of families for benefits. The department shall 28
	648	+	determine the eligibility of families for child [DAY] care benefits on the basis of the 29
	649	+	following factors: 30
	650	+	(1) income of the family including salary, alimony, child support, 31 33-LS0518\U
	651	+	CSHB 89(FIN) -20- HB0089c
652	652		New Text Underlined [DELETED TEXT BRACKETED]
653	653
654		-	~~(1) income~~ of ~~the family including salary, alimony, child support,~~ 1
655		-	~~retirement benefits,~~ ~~social security, and any other source~~ of ~~income~~; 2
656		-	(2) ~~number of children in~~ the ~~family;~~ 3
657		-	~~(3) whether there is one parent or guardian solely responsible for~~ the 4
658		-	~~care of the family~~. 5
659		-	* Sec. ~~28. AS~~ 47.25.041 ~~is amended to read:~~ 6
660		-	~~Sec.~~ 47.25.~~041. Contributions by parent or guardian. The department shall~~ 7
661		-	~~develop a sliding fee scale based on~~ the ~~factors listed in AS 47.25.031~~ for ~~purposes of~~ 8
662		-	~~determining~~ the ~~amount to be contributed by the parent or guardian for child care;~~ the 9
663		-	~~amount may not exceed seven percent~~ of the ~~family monthly income.~~ The 10
664		-	~~contribution of the parent or guardian shall be paid~~ to ~~the child [DAY] care facility.~~ 11
665		-	* Sec. ~~29. AS~~ 47.25.051 ~~is amended to read:~~ 12
666		-	~~Sec~~. ~~47.25.051. Placement; payment by state. (a) Parents or guardians shall~~ 13
667		-	~~select~~ the ~~child [DAY] care facility for~~ the ~~care of their children.~~ 14
668		-	~~(b) Benefits shall be paid by~~ the ~~department directly to the municipality or~~ 15
669		-	~~organization contracting with the child [DAY] care facility~~. 16
670		-	* Sec. ~~30. AS 47.25.051 is amended by adding~~ a ~~new subsection~~ to ~~read:~~ 17
671		-	~~(c)~~ The ~~department shall use a market rate study or a cost of care study to~~ 18
672		-	~~establish a~~ subsidy rate ~~for each region served by~~ the ~~program established under~~ 19
673		-	~~AS 47.25.001.~~ The department ~~shall use the subsidy rate to determine the amount~~ of 20
674		-	~~benefits payable by the department under~~ (b) ~~of this section.~~ 21
675		-	* Sec. 31. AS 47.25.071(b) ~~is amended~~ to ~~read:~~ 22
676		-	~~(b) To qualify for a grant under (a) or (d) of this section, the child care facility~~ 23
677		-	~~must~~ 24
678		-	~~(1) be currently licensed under AS 47.32 and applicable municipal~~ 25
679		-	~~licensing requirements;~~ 26
680		-	~~(2) participate in the child [DAY] care assistance program under~~ 27
681		-	AS ~~47.25.001 - 47.25.095; [AND]~~ 28
682		-	~~(3) provide care under a payment system as provided in (g) of this~~ 29
683		-	~~section; and~~ 30
684		-	(4) ~~be designated as a quality~~ child care facility ~~by the department.~~ 31 33-LS0518\R
685		-	~~HB0089D~~ -21- ~~SCS~~ CSHB 89(~~HSS~~)
	654	+	retirement benefits, social security, and any other source of income; 1
	655	+	(2) number of children in the family; 2
	656	+	(3) whether there is one parent or guardian solely responsible for the 3
	657	+	care of the family. 4
	658	+	* Sec. 28. AS 47.25.041 is amended to read: 5
	659	+	Sec. 47.25.041. Contributions by parent or guardian. The department shall 6
	660	+	develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 7
	661	+	determining the amount to be contributed by the parent or guardian for child care; the 8
	662	+	amount may not exceed seven percent of the family monthly income. The 9
	663	+	contribution of the parent or guardian shall be paid to the child [DAY] care facility. 10
	664	+	* Sec. 29. AS 47.25.051 is amended to read: 11
	665	+	Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 12
	666	+	select the child [DAY] care facility for the care of their children. 13
	667	+	(b) Benefits shall be paid by the department directly to the municipality or 14
	668	+	organization contracting with the child [DAY] care facility. 15
	669	+	* Sec. 30. AS 47.25.051 is amended by adding a new subsection to read: 16
	670	+	(c) The department shall use a market rate study or a cost of care study to 17
	671	+	establish a subsidy rate for each region served by the program established under 18
	672	+	AS 47.25.001. The department shall use the subsidy rate to determine the amount of 19
	673	+	benefits payable by the department under (b) of this section. 20
	674	+	* Sec. 31. AS 47.25.071(b) is amended to read: 21
	675	+	(b) To qualify for a grant under (a) or (d) of this section, the child care facility 22
	676	+	must 23
	677	+	(1) be currently licensed under AS 47.32 and applicable municipal 24
	678	+	licensing requirements; 25
	679	+	(2) participate in the child [DAY] care assistance program under 26
	680	+	AS 47.25.001 - 47.25.095; and 27
	681	+	(3) provide care under a payment system as provided in (g) of this 28
	682	+	section. 29
	683	+	* Sec. 32. AS 47.25.071(g) is amended to read: 30
	684	+	(g) Each child care facility receiving a grant under (a) or (d) of this section 31 33-LS0518\U
	685	+	HB0089c -21- CSHB 89(FIN)
686	686		New Text Underlined [DELETED TEXT BRACKETED]
687	687
688		-	* Sec. ~~32. AS 47.25.071(g) is amended to read:~~ 1
689		-	~~(g) A [EACH] child care facility receiving a grant~~ under ~~(a) or (d) of~~ this 2
690		-	~~section shall~~ 3
691		-	~~(1) assure that at least 15 percent~~ or ~~one of its child~~ care ~~spaces~~ 4
692		-	~~receiving subsidy under this section,~~ ~~whichever~~ is ~~greater, will be made available,~~ if 5
693		-	~~requested,~~ to ~~children eligible for child [DAY] care assistance under AS 47.25.001 -~~ 6
694		-	~~47.25.095~~, ~~whose parents or guardians wish~~ to ~~pay~~ for ~~care based on attendance only;~~ 7
695		-	~~(2) give priority to children from low-income~~ ~~families when filling~~ 8
696		-	~~available child care spaces in~~ the ~~facility.~~ 9
697		-	* Sec. ~~33. AS 47.25.071(h) is amended~~ to ~~read:~~ 10
698		-	~~(h)~~ The ~~department shall, in consultation with a~~ child care ~~resource and~~ 11
699		-	~~referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and~~ 12
700		-	~~parents, adopt regulations~~ to ~~carry out the purposes of this section, including criteria~~ 13
701		-	~~used to designate~~ a child care ~~facility as a quality child care facility under (b)(4)~~ 14
702		-	~~of this section~~. 15
703		-	* Sec. ~~34. AS 47.25.071 is amended by adding new subsections to read:~~ 16
704		-	~~(i) In addition~~ to the ~~grants provided in (a) and (d) of this section, the~~ 17
705		-	~~department may~~, ~~subject to appropriations for that purpose~~, ~~provide grants to~~ the 18
706		-	~~highest performing and highest quality child~~ care ~~facilities in the state. The department~~ 19
707		-	~~may use quality recognition and improvement system metrics~~ to ~~determine the highest~~ 20
708		-	~~performing~~ and ~~highest quality child care facilities in the state. To receive~~ a ~~grant~~ 21
709		-	~~under this subsection, the~~ child ~~care facility must be currently licensed under AS 47.32~~ 22
710		-	~~and applicable municipal licensing requirements.~~ 23
711		-	(j) ~~A child care facility receiving a grant under~~ (a) ~~or (d) of this section may~~ 24
712		-	~~not deny~~ a ~~child acceptance~~ to ~~the facility based on disability or socioeconomic status.~~ 25
713		-	* Sec. 35. AS 47.25.095(2) is amended to read: 26
714		-	~~(2) "~~child care ~~facility" means an establishment licensed as a child care~~ 27
715		-	~~facility under AS 47~~.~~32 [~~, ~~INCLUDING DAY CARE CENTERS,~~ ~~FAMILY DAY~~ 28
716		-	~~CARE HOMES,~~ AND ~~SCHOOLS~~ FOR ~~PRESCHOOL AGE CHILDREN,] that~~ 29
717		-	~~provides~~ care ~~for children not related by blood~~, ~~marriage~~, ~~or legal adoption to the~~ 30
718		-	~~owner, operator,~~ ~~or manager~~ of ~~the facility,~~ ~~or an establishment recognized by the~~ 31 33-LS0518\R
719		-	~~SCS~~ CSHB 89(~~HSS~~) -22- ~~HB0089D~~
	688	+	shall assure that at least 15 percent or one of its child care spaces receiving subsidy 1
	689	+	under this section, whichever is greater, will be made available, if requested, to 2
	690	+	children eligible for child [DAY] care assistance under AS 47.25.001 - 47.25.095, 3
	691	+	whose parents or guardians wish to pay for care based on attendance only. 4
	692	+	* Sec. 33. AS 47.25.071 is amended by adding a new subsection to read: 5
	693	+	(i) In addition to the grants provided in (a) and (d) of this section, the 6
	694	+	department may, subject to appropriations for that purpose, provide grants to the 7
	695	+	highest performing and highest quality child care facilities in the state. The department 8
	696	+	may use quality recognition and improvement system metrics to determine the highest 9
	697	+	performing and highest quality child care facilities in the state. To receive a grant 10
	698	+	under this subsection, the child care facility must be currently licensed under AS 47.32 11
	699	+	and applicable municipal licensing requirements. 12
	700	+	* Sec. 34. AS 47.25.095(2) is amended to read: 13
	701	+	(2) "child care facility" means an establishment licensed as a child care 14
	702	+	facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 15
	703	+	CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 16
	704	+	provides care for children not related by blood, marriage, or legal adoption to the 17
	705	+	owner, operator, or manager of the facility, or an establishment recognized by the 18
	706	+	federal government for the care of children; 19
	707	+	* Sec. 35. AS 47.25.095(3) is amended to read: 20
	708	+	(3) "child [DAY] care" means the care, supervision, and guidance of a 21
	709	+	child or children unaccompanied by a parent or legal guardian on a regular basis for 22
	710	+	periods of less than 24 hours a day; 23
	711	+	* Sec. 36. AS 47.25.071(c) and 47.25.095(4) are repealed. 24
	712	+	* Sec. 37. The uncodified law of the State of Alaska is amended by adding a new section to 25
	713	+	read: 26
	714	+	CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 27
	715	+	the extent necessary to implement sec. 24 of this Act, the Department of Health shall amend 28
	716	+	and submit for federal approval the state plan for the state's child care assistance program 29
	717	+	under the federal child care and development fund program, consistent with AS 47.25.001(a), 30
	718	+	as amended by sec. 24 of this Act. 31 33-LS0518\U
	719	+	CSHB 89(FIN) -22- HB0089c
720	720		New Text Underlined [DELETED TEXT BRACKETED]
721	721
722		-	federal government for the care of children; 1
723		-	* Sec. 36. AS 47.25.095(3) is amended to read: 2
724		-	(3) "child [DAY] care" means the care, supervision, and guidance of a 3
725		-	child or children unaccompanied by a parent or legal guardian on a regular basis for 4
726		-	periods of less than 24 hours a day; 5
727		-	* Sec. 37. AS 47.25.071(c) and 47.25.095(4) are repealed. 6
728		-	* Sec. 38. The uncodified law of the State of Alaska is amended by adding a new section to 7
729		-	read: 8
730		-	CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 9
731		-	the extent necessary to implement sec. 24 of this Act, the Department of Health shall amend 10
732		-	and submit for federal approval the state plan for the state's child care assistance program 11
733		-	under the federal child care and development fund program, consistent with AS 47.25.001(a), 12
734		-	as amended by sec. 24 of this Act. 13
735		-	* Sec. 39. The uncodified law of the State of Alaska is amended by adding a new section to 14
736		-	read: 15
737		-	CONDITIONAL EFFECT; NOTIFICATION. (a) This Act takes effect only if, on or 16
738		-	before January 1, 2026, the United States Department of Health and Human Services 17
739		-	(1) approves the amendment to the state plan for child care assistance program 18
740		-	under the federal child care and development fund program, consistent with AS 47.25.001(a), 19
741		-	as amended by sec. 24 of this Act; or 20
742		-	(2) determines that approval of the amendment to the state plan for the child 21
743		-	care assistance program is not necessary. 22
744		-	(b) The commissioner of health shall notify the revisor of statutes in writing within 30 23
745		-	days after the United States Department of Health and Human Services approves the 24
746		-	amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 25
747		-	this section. 26
748		-	* Sec. 40. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 27
749		-	amended to read: 28
750		-	Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 29
751		-	January 1, 2028 [2025]. 30
752		-	* Sec. 41. If sec. 24 of this Act takes effect, it takes effect on the day after the date the 31 33-LS0518\R
753		-	HB0089D -23- SCS CSHB 89(HSS)
754		-	New Text Underlined [DELETED TEXT BRACKETED]
755		-
756		-	United States Department of Health and Human Services approves the corresponding 1
757		-	amendment to the state plan or determines that approval is not necessary. 2
758		-	* Sec. 42. Except as provided in sec. 41 of this Act, this Act takes effect immediately under 3
759		-	AS 01.10.070(c). 4
	722	+	* Sec. 38. The uncodified law of the State of Alaska is amended by adding a new section to 1
	723	+	read: 2
	724	+	CONDITIONAL EFFECT; NOTIFICATION. (a) This Act takes effect only if, on or 3
	725	+	before January 1, 2026, the United States Department of Health and Human Services 4
	726	+	(1) approves the amendment to the state plan for child care assistance program 5
	727	+	under the federal child care and development fund program, consistent with AS 47.25.001(a), 6
	728	+	as amended by sec. 24 of this Act; or 7
	729	+	(2) determines that approval of the amendment to the state plan for the child 8
	730	+	care assistance program is not necessary. 9
	731	+	(b) The commissioner of health shall notify the revisor of statutes in writing within 30 10
	732	+	days after the United States Department of Health and Human Services approves the 11
	733	+	amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 12
	734	+	this section. 13
	735	+	* Sec. 39. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 14
	736	+	amended to read: 15
	737	+	Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 16
	738	+	January 1, 2028 [2025]. 17
	739	+	* Sec. 40. If sec. 24 of this Act takes effect, it takes effect on the day after the date the 18
	740	+	United States Department of Health and Human Services approves the corresponding 19
	741	+	amendment to the state plan or determines that approval is not necessary. 20
	742	+	* Sec. 41. Except as provided in sec. 40 of this Act, this Act takes effect immediately under 21
	743	+	AS 01.10.070(c). 22