Alaska 2023-2024 Regular Session

Alaska Senate Bill SB189 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	Enrolled SB 189
2		-	LAWS OF ALASKA
3	1
4		-	2024
	2	+	SB0189b -1- HCS SB 189(RLS)
	3	+	New Text Underlined [DELETED TEXT BRACKETED]
5	4
6		-
7		-
8		-	Source Chapter No.
9		-	HCS SB 189(RLS) am H _______
	5	+	33-LS1179\U
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11	7
12	8
13	9
14		-	~~AN ACT~~
	10	+	HOUSE CS FOR SENATE BILL NO. 189(RLS)
15	11
16		-	Extending the termination date of the Big Game Commercial Services Board; extending the
17		-	termination date of the Board of Massage Therapists; establishing a big game guide
18		-	concession area permit program on land in the state; relating to the duties of the Big Game
19		-	Commercial Services Board, the Board of Game, the Department of Fish and Game, and the
20		-	Department of Natural Resources; relating to education tax credits for certain payments and
21		-	contributions for child care and child care facilities; relating to the insurance tax education
22		-	credit, the income tax education credit, the oil or gas producer education credit, the property
23		-	tax education credit, the mining business education credit, the fisheries business education
24		-	credit, and the fisheries resource landing tax education credit; extending the termination date
25		-	of the Alaska Commission on Aging; extending the termination date of the Marijuana Control
26		-	Board; renaming the day care assistance program the child care assistance program; relating
27		-	to the child care assistance program and the child care grant program; requiring the Board of
28		-	Game to establish an initial big game guide concession area; providing for an effective date
29		-	by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an
30		-	effective date.
	12	+	IN THE LEGISLATURE OF THE STATE OF ALASKA
31	13
	14	+	THIRTY-THIRD LEGISLATURE - SECOND SESSION
32	15
33		-	~~_______________~~
	16	+	BY THE HOUSE RULES COMMITTEE
34	17
	18	+	Offered: 5/13/24
	19	+	Referred: Today's Calendar
35	20
36		-	~~BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA~~:
	21	+	Sponsor(s): SENATORS KAWASAKI, Tobin, Gray-Jackson, Stevens
37	22
	23	+	REPRESENTATIVE Schrage
	24	+	A BILL
38	25
	26	+	FOR AN ACT ENTITLED
39	27
40		-	THE ACT FOLLOWS ON PAGE 1
41		-	-1- Enrolled SB 189
	28	+	"An Act extending the termination date of the Big Game Commercial Services Board; 1
	29	+	extending the termination date of the Board of Massage Therapists; extending the 2
	30	+	termination date of the Alaska Commission on Aging; extending the termination date of 3
	31	+	the Marijuana Control Board; and providing for an effective date." 4
	32	+	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 5
	33	+	* Section 1. AS 08.03.010(c)(9) is amended to read: 6
	34	+	(9) Big Game Commercial Services Board (AS 08.54.591) - June 30, 7
	35	+	2032 [2024];
	36	+	8
	37	+	* Sec. 2. AS 08.03.010(c)(12) is amended to read: 9
	38	+	(12) Board of Massage Therapists (AS 08.61.010) - June 30, 2030 10
	39	+	[2024]; 11
	40	+	* Sec. 3. AS 44.66.010(a)(4) is amended to read: 12
	41	+	(4) Alaska Commission on Aging (AS 44.29.750) - June 30, 2032 13
	42	+	[2024]; 14 33-LS1179\U
	43	+	HCS SB 189(RLS) -2- SB0189b
	44	+	New Text Underlined [DELETED TEXT BRACKETED]
42	45
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59		-
60		-
61		-
62		-	AN ACT
63		-
64		-
65		-	Extending the termination date of the Big Game Commercial Services Board; extending the 1
66		-	termination date of the Board of Massage Therapists; establishing a big game guide 2
67		-	concession area permit program on land in the state; relating to the duties of the Big Game 3
68		-	Commercial Services Board, the Board of Game, the Department of Fish and Game, and the 4
69		-	Department of Natural Resources; relating to education tax credits for certain payments and 5
70		-	contributions for child care and child care facilities; relating to the insurance tax education 6
71		-	credit, the income tax education credit, the oil or gas producer education credit, the property 7
72		-	tax education credit, the mining business education credit, the fisheries business education 8
73		-	credit, and the fisheries resource landing tax education credit; extending the termination date 9
74		-	of the Alaska Commission on Aging; extending the termination date of the Marijuana Control 10
75		-	Board; renaming the day care assistance program the child care assistance program; relating 11
76		-	to the child care assistance program and the child care grant program; requiring the Board of 12
77		-	Enrolled SB 189 -2-
78		-	Game to establish an initial big game guide concession area; providing for an effective date 1
79		-	by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an 2
80		-	effective date. 3
81		-	_______________ 4
82		-	* Section 1. AS 08.03.010(c)(9) is amended to read: 5
83		-	(9) Big Game Commercial Services Board (AS 08.54.591) - June 30, 6
84		-	2032 [2024]; 7
85		-	* Sec. 2. AS 08.03.010(c)(12) is amended to read: 8
86		-	(12) Board of Massage Therapists (AS 08.61.010) - June 30, 2030 9
87		-	[2024]; 10
88		-	* Sec. 3. AS 08.54.600(a) is amended to read: 11
89		-	(a) The board shall 12
90		-	(1) prepare and grade 13
91		-	(A) a qualification examination for a registered guide-outfitter 14
92		-	license that requires demonstration that the applicant is qualified generally to 15
93		-	provide guided and outfitted hunts and, in particular, possesses knowledge of 16
94		-	fishing, hunting, and guiding laws and regulations; and 17
95		-	(B) a certification examination for each game management unit 18
96		-	in which the registered guide-outfitter intends to provide big game hunting 19
97		-	services; the examination must require demonstration that the registered guide-20
98		-	outfitter is qualified to provide guided and outfitted hunts in the game 21
99		-	management unit for which the registered guide-outfitter seeks to be certified 22
100		-	and, in particular, must require demonstration that the registered guide-outfitter 23
101		-	possesses knowledge of the terrain, transportation problems, game, and other 24
102		-	characteristics of the game management unit; 25
103		-	(2) authorize the issuance of registered guide-outfitter, master guide-26
104		-	outfitter, class-A assistant guide, assistant guide, and transporter licenses after the 27
105		-	applicant for the license satisfies the requirements for the license; 28
106		-	(3) impose appropriate disciplinary sanctions on a licensee under 29
107		-	AS 08.54.600 - 08.54.790; 30
108		-	-3- Enrolled SB 189
109		-	(4) require an applicant for issuance or renewal of any class of guide 1
110		-	license or of a transporter license to state in a written and signed document whether 2
111		-	the applicant's right to obtain, or exercise the privileges granted by, a hunting, guiding, 3
112		-	outfitting, or transportation services license is revoked or suspended in this state or 4
113		-	another state or in Canada; 5
114		-	(5) regularly disseminate information regarding examinations and 6
115		-	other qualifications for all classes of guide licenses to residents of the rural areas of the 7
116		-	state; 8
117		-	(6) adopt procedural and substantive regulations required by this 9
118		-	chapter; 10
119		-	(7) provide for administration of examinations for registered guide-11
120		-	outfitters at least twice a year; 12
121		-	(8) meet at least twice annually; 13
122		-	(9) coordinate and consult with the Board of Game and the 14
123		-	Department of Natural Resources to fulfill the duties of each under AS 16.05.262 15
124		-	and AS 38.05.022. 16
125		-	* Sec. 4. AS 16.05 is amended by adding a new section to read: 17
126		-	Sec. 16.05.262. Establishment of big game guide concession areas. (a) The 18
127		-	Board of Game shall consider and approve or disapprove a proposal to establish a big 19
128		-	game guide concession area that would be administered by the Department of Natural 20
129		-	Resources under AS 38.05.022 in a single game management unit or subunit. The 21
130		-	board may only establish a big game guide concession area by approving a proposal 22
131		-	submitted under this section to do so. A big game guide may conduct a hunt in a 23
132		-	concession area established under this section only if the guide holds a big game guide 24
133		-	concession area permit issued under AS 38.05.022. 25
134		-	(b) A person may submit a proposal to the Board of Game for the 26
135		-	establishment of a big game guide concession area. After providing 15 days' public 27
136		-	notice, the board may consider the proposal at the board's next regular meeting in the 28
137		-	region where the big game guide concession area is proposed. 29
138		-	(c) After taking public comment, the Board of Game, in consultation with the 30
139		-	Department of Fish and Game, the Department of Natural Resources, and the Big 31
140		-	Enrolled SB 189 -4-
141		-	Game Commercial Services Board established under AS 08.54.591, may approve a 1
142		-	proposal to establish a big game guide concession area if the board determines that 2
143		-	establishing the area 3
144		-	(1) supports the conservation and management of the state's land and 4
145		-	big game resources; 5
146		-	(2) aids in the enforcement of state statutes and regulations relating to 6
147		-	guided hunts for big game; and 7
148		-	(3) is in the public interest. 8
149		-	(d) If the Board of Game approves the establishment of a big game guide 9
150		-	concession area under this section, the board shall determine the number of full big 10
151		-	game guide concession area permits and limited big game guide concession area 11
152		-	permits that the Department of Natural Resources shall make available under 12
153		-	AS 38.05.022. To determine the number of full big game guide concession area 13
154		-	permits and limited big game guide concession area permits that should be issued for a 14
155		-	big game guide concession area and the specific authorizations that should attach to 15
156		-	each concession permit authorized for the area, the Board of Game 16
157		-	(1) may establish advisory boards composed of representatives of the 17
158		-	state departments and boards listed in (c) of this section who are familiar with the area 18
159		-	and interested members of the public to assist the board in making the determination; 19
160		-	(2) may not 20
161		-	(A) combine more than three existing guide use areas into a 21
162		-	single big game guide concession area; 22
163		-	(B) establish more than one big game guide concession area in 23
164		-	a single guide use area. 24
165		-	(e) In this section, 25
166		-	(1) "full big game guide concession area permit" has the meaning 26
167		-	given in AS 38.05.022(j); 27
168		-	(2) "game management unit" has the meaning given in AS 08.54.790; 28
169		-	(3) "guide use area" has the meaning given in AS 08.54.750(g); 29
170		-	(4) "limited big game guide concession area permit" has the meaning 30
171		-	given in AS 38.05.022(j). 31
172		-	-5- Enrolled SB 189
173		-	* Sec. 5. AS 21.96.070(a) is amended to read: 1
174		-	(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 2
175		-	AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 3
176		-	(1) contributions of cash or equipment accepted for direct 4
177		-	instruction, research, and educational support purposes, including library and museum 5
178		-	acquisitions, and contributions to endowment, by an Alaska university foundation or 6
179		-	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 7
180		-	national or regional accreditation association; 8
181		-	(2) contributions of cash or equipment accepted for secondary 9
182		-	school level vocational education courses, programs, and facilities by a school district 10
183		-	in the state; 11
184		-	(3) contributions of cash or equipment accepted for vocational 12
185		-	education courses, programs, and facilities by a state-operated vocational technical 13
186		-	education and training school; 14
187		-	(4) contributions of cash or equipment accepted for a facility by a 15
188		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 16
189		-	national or regional accreditation association; 17
190		-	(5) contributions of cash or equipment accepted for Alaska Native 18
191		-	cultural or heritage programs and educational support, including mentoring and 19
192		-	tutoring, provided by a nonprofit agency for public school staff and for students who 20
193		-	are in grades kindergarten through 12 in the state; [AND] 21
194		-	(6) contributions of cash or equipment accepted for education, 22
195		-	research, rehabilitation, and facilities by an institution that is located in the state and 23
196		-	that qualifies as a coastal ecosystem learning center under the Coastal America 24
197		-	Partnership established by the federal government; 25
198		-	(7) expenditures made to operate a child care facility in the state 26
199		-	for the children of the taxpayer's employees; 27
200		-	(8) contributions of cash or equipment accepted by a child care 28
201		-	facility in the state operated by a nonprofit corporation and attended by one or 29
202		-	more children of the taxpayer's employees; and 30
203		-	(9) a payment to an employee of the taxpayer made by the 31
204		-	Enrolled SB 189 -6-
205		-	taxpayer for the purpose of offsetting the employee's child care costs incurred in 1
206		-	the state. 2
207		-	* Sec. 6. AS 21.96.070(d) is amended to read: 3
208		-	(d) A contribution claimed as a credit under this section may not 4
209		-	(1) be the basis for a credit claimed under another provision of this 5
210		-	title; and 6
211		-	(2) when combined with contributions that are the basis for credits 7
212		-	taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 8
213		-	AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 9
214		-	amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 10
215		-	an affiliated group, then the total amount of credits may not exceed $3,000,000 11
216		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 12
217		-	meaning given in AS 43.20.145. 13
218		-	* Sec. 7. AS 21.96.070 is amended by adding a new subsection to read: 14
219		-	(g) Beginning January 1, 2030, and every five years thereafter, the Department 15
220		-	of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 16
221		-	of this section for inflation, using 100 percent of the change over the preceding five 17
222		-	calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 18
223		-	compiled by the Bureau of Labor Statistics, United States Department of Labor. 19
224		-	* Sec. 8. AS 38.05 is amended by adding a new section to read: 20
225		-	Sec. 38.05.022. Big game guide concession area permit program. (a) The 21
226		-	commissioner shall implement a big game guide concession area permit program to 22
227		-	limit the number of individuals authorized to conduct big game guiding on land in the 23
228		-	state where the Board of Game has approved the establishment of a big game guide 24
229		-	concession area under AS 16.05.262. 25
230		-	(b) The commissioner shall administer the big game guide concession area 26
231		-	permit program to 27
232		-	(1) encourage conservation of the state's land and wildlife resources; 28
233		-	(2) provide a superior hunting experience to individuals who retain big 29
234		-	game guiding services by limiting the number of guided hunts occurring in the same 30
235		-	area; 31
236		-	-7- Enrolled SB 189
237		-	(3) reduce user conflicts between big game guides and between big 1
238		-	game guides and other users of land in the state; 2
239		-	(4) ensure a responsible, professional, and economically healthy big 3
240		-	game guide guiding industry in the state; and 4
241		-	(5) incentivize long-term planning and the conservation of natural 5
242		-	resources by big game guides. 6
243		-	(c) The department shall issue full big game guide concession area and limited 7
244		-	big game guide concession area permits for a big game guide concession area 8
245		-	established by the Board of Game under AS 16.05.262 in an open, public, and 9
246		-	competitive process. The department shall establish permit standards and scoring 10
247		-	criteria, but may not provide that a permit be issued based on the highest bid amount. 11
248		-	A big game guide may not hold more than three concession permits at a time for state 12
249		-	land issued under this subsection and is subject to the requirements of AS 08.54.750. 13
250		-	A concession permit issued under this subsection is valid for 10 years from the date 14
251		-	issued. A concession permit issued under this subsection may not be extended or 15
252		-	renewed without the same open and competitive process provided by the department 16
253		-	for the issuance of a concession permit under this subsection. 17
254		-	(d) The commissioner, in consultation with the Big Game Commercial 18
255		-	Services Board established under AS 08.54.591, the Board of Game, and the 19
256		-	Department of Fish and Game, shall adopt regulations necessary to establish and 20
257		-	administer the big game guide concession area permit program, including regulations 21
258		-	relating to 22
259		-	(1) the qualifications for a full big game guide concession area permit 23
260		-	or a limited big game guide concession area permit; 24
261		-	(2) the process for issuing full big game guide concession area permits 25
262		-	and limited big game guide concession area permits and the scope and authorizations 26
263		-	provided by each permit; 27
264		-	(3) the determination and collection of reasonable concession permit 28
265		-	fees; in determining reasonable concession permit fees, the commissioner shall 29
266		-	consider the following: 30
267		-	(A) fees paid by big game guides holding similar concession 31
268		-	Enrolled SB 189 -8-
269		-	permits in other jurisdictions; 1
270		-	(B) the number and type of concession permits issued for a big 2
271		-	game guide concession area. 3
272		-	(e) Subject to the approval of the commissioner, a big game guide who holds a 4
273		-	concession permit under this section may, during the term of the permit, transfer the 5
274		-	concession permit to another individual qualified under regulations adopted under this 6
275		-	section. In approving or disapproving the transfer of a permit, the commissioner shall 7
276		-	consider the circumstances of the proposed transfer and whether the transfer will 8
277		-	promote the principles listed in (b) of this section. 9
278		-	(f) The commissioner, in consultation with the Big Game Commercial 10
279		-	Services Board established under AS 08.54.591, the Board of Game, and the 11
280		-	Department of Fish and Game, may suspend or revoke a concession permit issued 12
281		-	under this section. If a permittee violates the terms of a concession permit issued under 13
282		-	this section, the commissioner may suspend or revoke the concession permit after 14
283		-	providing the permittee with written notice and an opportunity to be heard. 15
284		-	(g) The commissioner shall keep confidential information provided by the Big 16
285		-	Game Commercial Services Board under AS 08.54.680 or 08.54.760 and any 17
286		-	propriety information, confidential commercial information, or confidential financial 18
287		-	information used by the department in the course of approving or denying an 19
288		-	application for a big game guide concession area permit offered under this section. 20
289		-	(h) The commissioner is responsible for administration and enforcement of 21
290		-	this section and may delegate that authority as appropriate. The department may issue 22
291		-	a citation for a violation of this section or a regulation adopted under this section. 23
292		-	(i) In issuing a full big game guide concession area permit or limited big game 24
293		-	guide concession area permit under this section, the commissioner, in consultation 25
294		-	with the Big Game Commercial Services Board established under AS 08.54.591, the 26
295		-	Board of Game, the Department of Fish and Game, and private land owners who own 27
296		-	5,000 or more acres of land in the game management unit where a concession program 28
297		-	is established, shall consider each applicant's professional history and reputation, in 29
298		-	addition to other applicable criteria in the process required by (c) of this section. 30
299		-	(j) In this section, 31
300		-	-9- Enrolled SB 189
301		-	(1) "concession permit" means a permit granting a big game guide the 1
302		-	right to conduct commercial big game hunts on land within a geographic area defined 2
303		-	by the department; 3
304		-	(2) "full big game guide concession area permit" means a concession 4
305		-	permit made available by the department through a competitive process that limits the 5
306		-	number of clients that a permit holder may provide big game guided hunts to in the 6
307		-	area and limits the species the permit holder may provide guided hunts for in the 7
308		-	concession area; 8
309		-	(3) "limited big game guide concession area permit" means a 9
310		-	concession permit made available by the department through a random draw 10
311		-	application process that provides more restrictive limitations than a full big game 11
312		-	guide concession area permit on the number of clients that a permit holder may 12
313		-	provide big game guided hunts to in the area and limits the species the permit holder 13
314		-	may provide guided hunts for in the concession area. 14
315		-	* Sec. 9. AS 43.20.014(a) is amended to read: 15
316		-	(a) A taxpayer is allowed a credit against the tax due under this chapter for 16
317		-	[CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 17
318		-	(1) contributions of cash or equipment accepted for direct 18
319		-	instruction, research, and educational support purposes, including library and museum 19
320		-	acquisitions, and contributions to endowment, by an Alaska university foundation, by 20
321		-	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 21
322		-	national or regional accreditation association, or by a public or private nonprofit 22
323		-	elementary or secondary school in the state; 23
324		-	(2) contributions of cash or equipment accepted for secondary 24
325		-	school level vocational education courses, programs, and facilities by a school district 25
326		-	in the state; 26
327		-	(3) contributions of cash or equipment accepted for vocational 27
328		-	education courses, programs, equipment, and facilities by a state-operated vocational 28
329		-	technical education and training school, a nonprofit regional training center recognized 29
330		-	by the Department of Labor and Workforce Development, and an apprenticeship 30
331		-	program in the state that is registered with the United States Department of Labor 31
332		-	Enrolled SB 189 -10-
333		-	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 1
334		-	(4) contributions of cash or equipment accepted for a facility by a 2
335		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 3
336		-	national or regional accreditation association or by a public or private nonprofit 4
337		-	elementary or secondary school in the state; 5
338		-	(5) contributions of cash or equipment accepted for Alaska Native 6
339		-	cultural or heritage programs and educational support, including mentoring and 7
340		-	tutoring, provided by a nonprofit agency for public school staff and for students who 8
341		-	are in grades kindergarten through 12 in the state; 9
342		-	(6) contributions of cash or equipment accepted for education, 10
343		-	research, rehabilitation, and facilities by an institution that is located in the state and 11
344		-	that qualifies as a coastal ecosystem learning center under the Coastal America 12
345		-	Partnership established by the federal government; 13
346		-	(7) contributions of cash or equipment accepted for the Alaska 14
347		-	higher education investment fund under AS 37.14.750; 15
348		-	(8) contributions of cash or equipment accepted for funding a 16
349		-	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 17
350		-	cost of a dual-credit course, including the cost of 18
351		-	(A) tuition and textbooks; 19
352		-	(B) registration, course, and programmatic student fees; 20
353		-	(C) on-campus room and board at the postsecondary institution 21
354		-	in the state that provides the dual-credit course; 22
355		-	(D) transportation costs to and from a residential school 23
356		-	approved by the Department of Education and Early Development under 24
357		-	AS 14.16.200 or the postsecondary school in the state that provides the dual-25
358		-	credit course; and 26
359		-	(E) other related educational and programmatic costs; 27
360		-	(9) contributions of cash or equipment accepted for constructing, 28
361		-	operating, or maintaining a residential housing facility by a residential school in the 29
362		-	state approved by the Department of Education and Early Development under 30
363		-	AS 14.16.200; 31
364		-	-11- Enrolled SB 189
365		-	(10) contributions of cash or equipment accepted for childhood 1
366		-	early learning and development programs and educational support to childhood early 2
367		-	learning and development programs provided by a nonprofit corporation organized 3
368		-	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 4
369		-	Education and Early Development, or through a state grant; 5
370		-	(11) contributions of cash or equipment accepted for science, 6
371		-	technology, engineering, and math programs provided by a nonprofit agency or a 7
372		-	school district for school staff and for students in grades kindergarten through 12 in 8
373		-	the state; [AND] 9
374		-	(12) contributions of cash or equipment accepted for the operation 10
375		-	of a nonprofit organization dedicated to providing educational opportunities that 11
376		-	promote the legacy of public service contributions to the state and perpetuate ongoing 12
377		-	educational programs that foster public service leadership for future generations of 13
378		-	residents of the state; 14
379		-	(13) expenditures made to operate a child care facility in the state 15
380		-	for the children of the taxpayer's employees; 16
381		-	(14) contributions of cash or equipment accepted by a child care 17
382		-	facility in the state operated by a nonprofit corporation and attended by one or 18
383		-	more children of the taxpayer's employees; and 19
384		-	(15) a payment to an employee of the taxpayer made by the 20
385		-	taxpayer for the purpose of offsetting the employee's child care costs incurred in 21
386		-	the state. 22
387		-	* Sec. 10. AS 43.20.014(d) is amended to read: 23
388		-	(d) A contribution claimed as a credit under this section may not 24
389		-	(1) be the basis for a credit claimed under another provision of this 25
390		-	title; 26
391		-	(2) also be allowed as a deduction under 26 U.S.C. 170 against the tax 27
392		-	imposed by this chapter; and 28
393		-	(3) when combined with contributions that are the basis for credits 29
394		-	taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 30
395		-	AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 31
396		-	Enrolled SB 189 -12-
397		-	amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 1
398		-	an affiliated group, then the total amount of credits may not exceed $3,000,000 2
399		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 3
400		-	meaning given in AS 43.20.145. 4
401		-	* Sec. 11. AS 43.20.014 is amended by adding a new subsection to read: 5
402		-	(h) Beginning January 1, 2030, and every five years thereafter, the Department 6
403		-	of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 7
404		-	of this section for inflation, using 100 percent of the change over the preceding five 8
405		-	calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 9
406		-	compiled by the Bureau of Labor Statistics, United States Department of Labor. 10
407		-	* Sec. 12. AS 43.55.019(a) is amended to read: 11
408		-	(a) A producer of oil or gas is allowed a credit against the tax levied by 12
409		-	AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTE D 13
410		-	FOR] 14
411		-	(1) contributions of cash or equipment accepted for direct 15
412		-	instruction, research, and educational support purposes, including library and museum 16
413		-	acquisitions, and contributions to endowment, by an Alaska university foundation or 17
414		-	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 18
415		-	national or regional accreditation association; 19
416		-	(2) contributions of cash or equipment accepted for secondary 20
417		-	school level vocational education courses, programs, and facilities by a school district 21
418		-	in the state; 22
419		-	(3) contributions of cash or equipment accepted for vocational 23
420		-	education courses, programs, equipment, and facilities by a state-operated vocational 24
421		-	technical education and training school, a nonprofit regional training center recognized 25
422		-	by the Department of Labor and Workforce Development, and an apprenticeship 26
423		-	program in the state that is registered with the United States Department of Labor 27
424		-	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 28
425		-	(4) contributions of cash or equipment accepted for a facility by a 29
426		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 30
427		-	national or regional accreditation association; 31
428		-	-13- Enrolled SB 189
429		-	(5) contributions of cash or equipment accepted for Alaska Native 1
430		-	cultural or heritage programs and educational support, including mentoring and 2
431		-	tutoring, provided by a nonprofit agency for public school staff and for students who 3
432		-	are in grades kindergarten through 12 in the state; 4
433		-	(6) contributions of cash or equipment accepted for education, 5
434		-	research, rehabilitation, and facilities by an institution that is located in the state and 6
435		-	that qualifies as a coastal ecosystem learning center under the Coastal America 7
436		-	Partnership established by the federal government; [AND] 8
437		-	(7) contributions of cash or equipment accepted for the Alaska 9
438		-	higher education investment fund under AS 37.14.750; 10
439		-	(8) expenditures made to operate a child care facility in the state 11
440		-	for the children of the producer's employees; 12
441		-	(9) contributions of cash or equipment accepted by a child care 13
442		-	facility in the state operated by a nonprofit corporation and attended by one or 14
443		-	more children of the producer's employees; and 15
444		-	(10) a payment to an employee of the producer made by the 16
445		-	producer for the purpose of offsetting the employee's child care costs incurred in 17
446		-	the state. 18
447		-	* Sec. 13. AS 43.55.019(d) is amended to read: 19
448		-	(d) A contribution claimed as a credit under this section may not 20
449		-	(1) be the basis for a credit claimed under another provision of this 21
450		-	title; and 22
451		-	(2) when combined with contributions that are the basis for credits 23
452		-	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 24
453		-	AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 25
454		-	amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 26
455		-	an affiliated group, then the total amount of credits may not exceed $3,000,000 27
456		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 28
457		-	meaning given in AS 43.20.145. 29
458		-	* Sec. 14. AS 43.55.019 is amended by adding a new subsection to read: 30
459		-	(i) Beginning January 1, 2030, and every five years thereafter, the Department 31
460		-	Enrolled SB 189 -14-
461		-	of Labor and Workforce Development shall adjust the limit under (d) of this section 1
462		-	for inflation, using 100 percent of the change over the preceding five calendar years in 2
463		-	the Consumer Price Index for all urban consumers for urban Alaska, compiled by the 3
464		-	Bureau of Labor Statistics, United States Department of Labor. 4
465		-	* Sec. 15. AS 43.56.018(a) is amended to read: 5
466		-	(a) The owner of property taxable under this chapter is allowed a credit 6
467		-	against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 7
468		-	EQUIPMENT ACCEPTED FOR] 8
469		-	(1) contributions of cash or equipment accepted for direct 9
470		-	instruction, research, and educational support purposes, including library and museum 10
471		-	acquisitions, and contributions to endowment, by an Alaska university foundation or 11
472		-	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12
473		-	national or regional accreditation association; 13
474		-	(2) contributions of cash or equipment accepted for secondary 14
475		-	school level vocational education courses, programs, and facilities by a school district 15
476		-	in the state; 16
477		-	(3) contributions of cash or equipment accepted for vocational 17
478		-	education courses, programs, and facilities by a state-operated vocational technical 18
479		-	education and training school; 19
480		-	(4) contributions of cash or equipment accepted for a facility by a 20
481		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 21
482		-	national or regional accreditation association; 22
483		-	(5) contributions of cash or equipment accepted for Alaska Native 23
484		-	cultural or heritage programs and educational support, including mentoring and 24
485		-	tutoring, provided by a nonprofit agency for public school staff and for students who 25
486		-	are in grades kindergarten through 12 in the state; 26
487		-	(6) contributions of cash or equipment accepted for education, 27
488		-	research, rehabilitation, and facilities by an institution that is located in the state and 28
489		-	that qualifies as a coastal ecosystem learning center under the Coastal America 29
490		-	Partnership established by the federal government; [AND] 30
491		-	(7) contributions of cash or equipment accepted for the Alaska 31
492		-	-15- Enrolled SB 189
493		-	higher education investment fund under AS 37.14.750; 1
494		-	(8) expenditures made to operate a child care facility in the state 2
495		-	for the children of the property owner's employees; 3
496		-	(9) contributions of cash or equipment accepted by a child care 4
497		-	facility in the state operated by a nonprofit corporation and attended by one or 5
498		-	more children of the property owner's employees; and 6
499		-	(10) a payment to an employee of the property owner made by the 7
500		-	owner for the purpose of offsetting the employee's child care costs incurred in the 8
501		-	state. 9
502		-	* Sec. 16. AS 43.56.018(d) is amended to read: 10
503		-	(d) A contribution claimed as a credit under this section may not 11
504		-	(1) be the basis for a credit claimed under another provision of this 12
505		-	title; and 13
506		-	(2) when combined with contributions that are the basis for credits 14
507		-	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 15
508		-	AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 16
509		-	amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 17
510		-	an affiliated group, then the total amount of credits may not exceed $3,000,000 18
511		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 19
512		-	meaning given in AS 43.20.145. 20
513		-	* Sec. 17. AS 43.56.018 is amended by adding a new subsection to read: 21
514		-	(h) Beginning January 1, 2030, and every five years thereafter, the department 22
515		-	shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 23
516		-	percent of the change over the preceding five calendar years in the Consumer Price 24
517		-	Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 25
518		-	Statistics, United States Department of Labor. 26
519		-	* Sec. 18. AS 43.65.018(a) is amended to read: 27
520		-	(a) A person engaged in the business of mining in the state is allowed a credit 28
521		-	against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 29
522		-	EQUIPMENT ACCEPTED FOR] 30
523		-	(1) contributions of cash or equipment accepted for direct 31
524		-	Enrolled SB 189 -16-
525		-	instruction, research, and educational support purposes, including library and museum 1
526		-	acquisitions, and contributions to endowment, by an Alaska university foundation, by 2
527		-	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 3
528		-	national or regional accreditation association, or by a public or private nonprofit 4
529		-	elementary or secondary school in the state; 5
530		-	(2) contributions of cash or equipment accepted for secondary 6
531		-	school level vocational education courses, programs, and facilities by a school district 7
532		-	in the state; 8
533		-	(3) contributions of cash or equipment accepted for vocational 9
534		-	education courses, programs, and facilities by a state- operated vocational technical 10
535		-	education and training school; 11
536		-	(4) contributions of cash or equipment accepted for a facility by a 12
537		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 13
538		-	national or regional accreditation association or by a public or private nonprofit 14
539		-	elementary or secondary school in the state; 15
540		-	(5) contributions of cash or equipment accepted for Alaska Native 16
541		-	cultural or heritage programs and educational support, including mentoring and 17
542		-	tutoring, provided by a nonprofit agency for public school staff and for students who 18
543		-	are in grades kindergarten through 12 in the state; 19
544		-	(6) contributions of cash or equipment accepted for education, 20
545		-	research, rehabilitation, and facilities by an institution that is located in the state and 21
546		-	that qualifies as a coastal ecosystem learning center under the Coastal America 22
547		-	Partnership established by the federal government; 23
548		-	(7) contributions of cash or equipment accepted for the Alaska 24
549		-	higher education investment fund under AS 37.14.750; 25
550		-	(8) contributions of cash or equipment accepted for funding a 26
551		-	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 27
552		-	cost of a dual-credit course, including the cost of 28
553		-	(A) tuition and textbooks; 29
554		-	(B) registration, course, and programmatic student fees; 30
555		-	(C) on-campus room and board at the postsecondary institution 31
556		-	-17- Enrolled SB 189
557		-	in the state that provides the dual-credit course; 1
558		-	(D) transportation costs to and from a residential school 2
559		-	approved by the Department of Education and Early Development under 3
560		-	AS 14.16.200 or the postsecondary school in the state that provides the dual-4
561		-	credit course; and 5
562		-	(E) other related educational and programmatic costs; 6
563		-	(9) contributions of cash or equipment accepted for constructing, 7
564		-	operating, or maintaining a residential housing facility by a residential school 8
565		-	approved by the Department of Education and Early Development under 9
566		-	AS 14.16.200; 10
567		-	(10) contributions of cash or equipment accepted for childhood 11
568		-	early learning and development programs and educational support to childhood early 12
569		-	learning and development programs provided by a nonprofit corporation organized 13
570		-	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 14
571		-	Education and Early Development, or through a state grant; 15
572		-	(11) contributions of cash or equipment accepted for science, 16
573		-	technology, engineering, and math programs provided by a nonprofit agency or a 17
574		-	school district for school staff and for students in grades kindergarten through 12 in 18
575		-	the state; [AND] 19
576		-	(12) contributions of cash or equipment accepted for the operation 20
577		-	of a nonprofit organization dedicated to providing educational opportunities that 21
578		-	promote the legacy of public service contributions to the state and perpetuate ongoing 22
579		-	educational programs that foster public service leadership for future generations of 23
580		-	residents of the state; 24
581		-	(13) expenditures made to operate a child care facility in the state 25
582		-	for the children of the person's employees; 26
583		-	(14) contributions of cash or equipment accepted by a child care 27
584		-	facility in the state operated by a nonprofit corporation and attended by one or 28
585		-	more children of the person's employees; and 29
586		-	(15) a payment to an employee of the person's business made by 30
587		-	the person for the purpose of offsetting the employee's child care costs incurred 31
588		-	Enrolled SB 189 -18-
589		-	in the state. 1
590		-	* Sec. 19. AS 43.65.018(d) is amended to read: 2
591		-	(d) A contribution claimed as a credit under this section may not 3
592		-	(1) be the basis for a credit claimed under another provision of this 4
593		-	title; and 5
594		-	(2) when combined with contributions that are the basis for credits 6
595		-	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 7
596		-	AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 8
597		-	amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 9
598		-	of an affiliated group, then the total amount of credits may not exceed $3,000,000 10
599		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 11
600		-	meaning given in AS 43.20.145. 12
601		-	* Sec. 20. AS 43.65.018 is amended by adding a new subsection to read: 13
602		-	(h) Beginning January 1, 2030, and every five years thereafter, the department 14
603		-	shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 15
604		-	percent of the change over the preceding five calendar years in the Consumer Price 16
605		-	Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 17
606		-	Statistics, United States Department of Labor. 18
607		-	* Sec. 21. AS 43.75.018(a) is amended to read: 19
608		-	(a) A person engaged in a fisheries business is allowed a credit against the tax 20
609		-	due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 21
610		-	ACCEPTED FOR] 22
611		-	(1) contributions of cash or equipment accepted for direct 23
612		-	instruction, research, and educational support purposes, including library and museum 24
613		-	acquisitions, and contributions to endowment, by an Alaska university foundation, by 25
614		-	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 26
615		-	national or regional accreditation association, or by a public or private nonprofit 27
616		-	elementary or secondary school in the state; 28
617		-	(2) contributions of cash or equipment accepted for secondary 29
618		-	school level vocational education courses, programs, and facilities by a school district 30
619		-	in the state; 31
620		-	-19- Enrolled SB 189
621		-	(3) contributions of cash or equipment accepted for vocational 1
622		-	education courses, programs, and facilities by a state-operated vocational technical 2
623		-	education and training school; 3
624		-	(4) contributions of cash or equipment accepted for a facility by a 4
625		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 5
626		-	national or regional accreditation association or by a public or private nonprofit 6
627		-	elementary or secondary school in the state; 7
628		-	(5) contributions of cash or equipment accepted for Alaska Native 8
629		-	cultural or heritage programs and educational support, including mentoring and 9
630		-	tutoring, provided by a nonprofit agency for public school staff and for students who 10
631		-	are in grades kindergarten through 12 in the state; 11
632		-	(6) contributions of cash or equipment accepted for education, 12
633		-	research, rehabilitation, and facilities by an institution that is located in the state and 13
634		-	that qualifies as a coastal ecosystem learning center under the Coastal America 14
635		-	Partnership established by the federal government; 15
636		-	(7) contributions of cash or equipment accepted for the Alaska 16
637		-	higher education investment fund under AS 37.14.750; 17
638		-	(8) contributions of cash or equipment accepted for funding a 18
639		-	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 19
640		-	cost of a dual-credit course, including the cost of 20
641		-	(A) tuition and textbooks; 21
642		-	(B) registration, course, and programmatic student fees; 22
643		-	(C) on-campus room and board at the postsecondary institution 23
644		-	in the state that provides the dual-credit course; 24
645		-	(D) transportation costs to and from a residential school 25
646		-	approved by the Department of Education and Early Development under 26
647		-	AS 14.16.200 or the postsecondary school in the state that provides the dual-27
648		-	credit course; and 28
649		-	(E) other related educational and programmatic costs; 29
650		-	(9) contributions of cash or equipment accepted for constructing, 30
651		-	operating, or maintaining a residential housing facility by a residential school 31
652		-	Enrolled SB 189 -20-
653		-	approved by the Department of Education and Early Development under 1
654		-	AS 14.16.200; 2
655		-	(10) contributions of cash or equipment accepted for childhood 3
656		-	early learning and development programs and educational support to childhood early 4
657		-	learning and development programs provided by a nonprofit corporation organized 5
658		-	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 6
659		-	Education and Early Development, or through a state grant; 7
660		-	(11) contributions of cash or equipment accepted for science, 8
661		-	technology, engineering, and math programs provided by a nonprofit agency or a 9
662		-	school district for school staff and for students in grades kindergarten through 12 in 10
663		-	the state; [AND] 11
664		-	(12) contributions of cash or equipment accepted for the operation 12
665		-	of a nonprofit organization dedicated to providing educational opportunities that 13
666		-	promote the legacy of public service contributions to the state and perpetuate ongoing 14
667		-	educational programs that foster public service leadership for future generations of 15
668		-	residents of the state; 16
669		-	(13) expenditures made to operate a child care facility in the state 17
670		-	for the children of the person's employees; 18
671		-	(14) contributions of cash or equipment accepted by a child care 19
672		-	facility in the state operated by a nonprofit corporation and attended by one or 20
673		-	more children of the person's employees; and 21
674		-	(15) a payment to an employee of the person's business made by 22
675		-	the person for the purpose of offsetting the employee's child care costs incurred 23
676		-	in the state. 24
677		-	* Sec. 22. AS 43.75.018(d) is amended to read: 25
678		-	(d) A contribution claimed as a credit under this section may not 26
679		-	(1) be the basis for a credit claimed under another provision of this 27
680		-	title; and 28
681		-	(2) when combined with contributions that are the basis for credits 29
682		-	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 30
683		-	AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 31
684		-	-21- Enrolled SB 189
685		-	amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 1
686		-	of an affiliated group, then the total amount of credits may not exceed $3,000,000 2
687		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 3
688		-	meaning given in AS 43.20.145. 4
689		-	* Sec. 23. AS 43.75.018 is amended by adding a new subsection to read: 5
690		-	(h) Beginning January 1, 2030, and every five years thereafter, the Department 6
691		-	of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 7
692		-	of this section for inflation, using 100 percent of the change over the preceding five 8
693		-	calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 9
694		-	compiled by the Bureau of Labor Statistics, United States Department of Labor. 10
695		-	* Sec. 24. AS 43.77.045(a) is amended to read: 11
696		-	(a) A person engaged in a floating fisheries business is allowed a credit 12
697		-	against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 13
698		-	EQUIPMENT ACCEPTED FOR] 14
699		-	(1) contributions of cash or equipment accepted for direct 15
700		-	instruction, research, and educational support purposes, including library and museum 16
701		-	acquisitions, and contributions to endowment, by an Alaska university foundation, by 17
702		-	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 18
703		-	national or regional accreditation association, or by a public or private nonprofit 19
704		-	elementary or secondary school in the state; 20
705		-	(2) contributions of cash or equipment accepted for secondary 21
706		-	school level vocational education courses, programs, and facilities by a school district 22
707		-	in the state; 23
708		-	(3) contributions of cash or equipment accepted for vocational 24
709		-	education courses, programs, and facilities by a state-operated vocational technical 25
710		-	education and training school; 26
711		-	(4) contributions of cash or equipment accepted for a facility by a 27
712		-	nonprofit, public or private, Alaska two-year or four-year college accredited by a 28
713		-	national or regional accreditation association or by a public or private nonprofit 29
714		-	elementary or secondary school in the state; 30
715		-	(5) contributions of cash or equipment accepted for Alaska Native 31
716		-	Enrolled SB 189 -22-
717		-	cultural or heritage programs and educational support, including mentoring and 1
718		-	tutoring, provided by a nonprofit agency for public school staff and for students who 2
719		-	are in grades kindergarten through 12 in the state; 3
720		-	(6) contributions of cash or equipment accepted for education, 4
721		-	research, rehabilitation, and facilities by an institution that is located in the state and 5
722		-	that qualifies as a coastal ecosystem learning center under the Coastal America 6
723		-	Partnership established by the federal government; 7
724		-	(7) contributions of cash or equipment accepted for the Alaska 8
725		-	higher education investment fund under AS 37.14.750; 9
726		-	(8) contributions of cash or equipment accepted for funding a 10
727		-	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 11
728		-	cost of a dual-credit course, including the cost of 12
729		-	(A) tuition and textbooks; 13
730		-	(B) registration, course, and programmatic student fees; 14
731		-	(C) on-campus room and board at the postsecondary institution 15
732		-	in the state that provides the dual-credit course; 16
733		-	(D) transportation costs to and from a residential school 17
734		-	approved by the Department of Education and Early Development under 18
735		-	AS 14.16.200 or the postsecondary school in the state that provides the dual-19
736		-	credit course; and 20
737		-	(E) other related educational and programmatic costs; 21
738		-	(9) contributions of cash or equipment accepted for constructing, 22
739		-	operating, or maintaining a residential housing facility by a residential school 23
740		-	approved by the Department of Education and Early Development under 24
741		-	AS 14.16.200; 25
742		-	(10) contributions of cash or equipment accepted for childhood 26
743		-	early learning and development programs and educational support to childhood early 27
744		-	learning and development programs provided by a nonprofit corporation organized 28
745		-	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 29
746		-	Education and Early Development, or through a state grant; 30
747		-	(11) contributions of cash or equipment accepted for science, 31
748		-	-23- Enrolled SB 189
749		-	technology, engineering, and math programs provided by a nonprofit agency or a 1
750		-	school district for school staff and for students in grades kindergarten through 12 in 2
751		-	the state; [AND] 3
752		-	(12) contributions of cash or equipment accepted for the operation 4
753		-	of a nonprofit organization dedicated to providing educational opportunities that 5
754		-	promote the legacy of public service contributions to the state and perpetuate ongoing 6
755		-	educational programs that foster public service leadership for future generations of 7
756		-	residents of the state; 8
757		-	(13) expenditures made to operate a child care facility in the state 9
758		-	for the children of the person's employees; 10
759		-	(14) contributions of cash or equipment accepted by a child care 11
760		-	facility in the state operated by a nonprofit corporation and attended by one or 12
761		-	more children of the person's employees; and 13
762		-	(15) a payment to an employee of the person's business made by 14
763		-	the person for the purpose of offsetting the employee's child care costs incurred 15
764		-	in the state. 16
765		-	* Sec. 25. AS 43.77.045(d) is amended to read: 17
766		-	(d) A contribution claimed as a credit under this section may not 18
767		-	(1) be the basis for a credit claimed under another provision of this 19
768		-	title; and 20
769		-	(2) when combined with contributions that are the basis for credits 21
770		-	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 22
771		-	AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 23
772		-	amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 24
773		-	of an affiliated group, then the total amount of credits may not exceed $3,000,000 25
774		-	[$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 26
775		-	meaning given in AS 43.20.145. 27
776		-	* Sec. 26. AS 43.77.045 is amended by adding a new subsection to read: 28
777		-	(h) Beginning January 1, 2030, and every five years thereafter, the Department 29
778		-	of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 30
779		-	of this section for inflation, using 100 percent of the change over the preceding five 31
780		-	Enrolled SB 189 -24-
781		-	calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 1
782		-	compiled by the Bureau of Labor Statistics, United States Department of Labor. 2
783		-	* Sec. 27. AS 44.66.010(a)(4) is amended to read: 3
784		-	(4) Alaska Commission on Aging (AS 44.29.750) - June 30, 2032 4
785		-	[2024]; 5
786		-	* Sec. 28. AS 44.66.010(a)(13) is amended to read: 6
787		-	(13) Marijuana Control Board (AS 17.38.080) - June 30, 2027 [2024]; 7
788		-	* Sec. 29. AS 47.05.030(a) is amended to read: 8
789		-	(a) Except as provided in (b) and (c) of this section and for purposes directly 9
790		-	connected with the administration of general assistance, adult public assistance, the 10
791		-	child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 11
792		-	the Alaska temporary assistance program, and in accordance with the regulations of 12
793		-	the department, a person may not solicit, disclose, receive, make use of, or authorize, 13
794		-	knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 14
795		-	information concerning, persons applying for or receiving the assistance directly or 15
796		-	indirectly derived from the records, papers, files, or communications of the department 16
797		-	or subdivisions or agencies of the department, or acquired in the course of the 17
798		-	performance of official duties. 18
799		-	* Sec. 30. AS 47.05.085(a) is amended to read: 19
800		-	(a) The commissioner or the commissioner's designee at the director level may 20
801		-	issue subpoenas to compel the production of books, papers, correspondence, 21
802		-	memoranda, and other records considered necessary as evidence in connection with an 22
803		-	investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 23
804		-	(assistance for catastrophic illnesses and acute or chronic medical conditions), 24
805		-	AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 25
806		-	assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 26
807		-	* Sec. 31. AS 47.25.001(a) is amended to read: 27
808		-	(a) The department shall 28
809		-	(1) implement and administer a program to assist in providing child 29
810		-	[DAY] care for the children of low and moderate income families according to the 30
811		-	requirements of AS 47.25.001 - 47.25.095; 31
812		-	-25- Enrolled SB 189
813		-	(2) establish standards of eligibility for child [DAY] care benefits; the 1
814		-	standards must provide that the maximum monthly household income for a 2
815		-	family to be eligible for the program is 105 percent of the median monthly 3
816		-	household income in the state, adjusted for family size, unless the family is 4
817		-	otherwise exempt from income eligibility requirements; 5
818		-	(3) contract for the care of children of eligible families; 6
819		-	(4) establish procedures to periodically review the needs of families 7
820		-	receiving child [DAY] care benefits; 8
821		-	(5) provide notification to the local government body of the request for 9
822		-	a contract with a child [DAY] care facility; 10
823		-	(6) establish an electronic application for assistance and allow an 11
824		-	applicant to submit an application in electronic format or in other formats required by 12
825		-	state and federal law; the electronic application must inform an applicant that a false 13
826		-	statement made on the application will be investigated and is punishable under 14
827		-	AS 11.56.210; 15
828		-	(7) establish a program to partner with private sector entities to 16
829		-	create incentives for employers to develop on-site or near-site child care. 17
830		-	* Sec. 32. AS 47.25.011 is amended to read: 18
831		-	Sec. 47.25.011. Administrative costs of program contractors. To defray 19
832		-	administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 20
833		-	or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 21
834		-	it receives from the department under the contract. 22
835		-	* Sec. 33. AS 47.25.021 is amended to read: 23
836		-	Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 24
837		-	the care of children of a low or moderate income family only if a parent or guardian, 25
838		-	because of the child [DAY] care, is freed to work or to seek work or to attend school. 26
839		-	Benefits may not be paid for the care of children of a family where one parent or 27
840		-	guardian is not working, actively seeking work, or attending school and is physically 28
841		-	and mentally capable of caring for the children. 29
842		-	* Sec. 34. AS 47.25.031 is amended to read: 30
843		-	Sec. 47.25.031. Eligibility of families for benefits. The department shall 31
844		-	Enrolled SB 189 -26-
845		-	determine the eligibility of families for child [DAY] care benefits on the basis of the 1
846		-	following factors: 2
847		-	(1) income of the family including salary, alimony, child support, 3
848		-	retirement benefits, social security, and any other source of income; 4
849		-	(2) number of children in the family; 5
850		-	(3) whether there is one parent or guardian solely responsible for the 6
851		-	care of the family. 7
852		-	* Sec. 35. AS 47.25.041 is amended to read: 8
853		-	Sec. 47.25.041. Contributions by parent or guardian. The department shall 9
854		-	develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 10
855		-	determining the amount to be contributed by the parent or guardian for child care; the 11
856		-	amount may not exceed seven percent of the family monthly income. The 12
857		-	contribution of the parent or guardian shall be paid to the child [DAY] care facility. 13
858		-	* Sec. 36. AS 47.25.051 is amended to read: 14
859		-	Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 15
860		-	select the child [DAY] care facility for the care of their children. 16
861		-	(b) Benefits shall be paid by the department directly to the municipality or 17
862		-	organization contracting with the child [DAY] care facility. 18
863		-	* Sec. 37. AS 47.25.051 is amended by adding a new subsection to read: 19
864		-	(c) The department shall use a market rate study or a cost of care study to 20
865		-	establish a subsidy rate for each region served by the program established under 21
866		-	AS 47.25.001. The department shall use the subsidy rate to determine the amount of 22
867		-	benefits payable by the department under (b) of this section. 23
868		-	* Sec. 38. AS 47.25.071(b) is amended to read: 24
869		-	(b) To qualify for a grant under (a) or (d) of this section, the child care facility 25
870		-	must 26
871		-	(1) be currently licensed under AS 47.32 and applicable municipal 27
872		-	licensing requirements; 28
873		-	(2) participate in the child [DAY] care assistance program under 29
874		-	AS 47.25.001 - 47.25.095; [AND] 30
875		-	(3) provide care under a payment system as provided in (g) of this 31
876		-	-27- Enrolled SB 189
877		-	section; and 1
878		-	(4) be designated as a quality child care facility by the department. 2
879		-	* Sec. 39. AS 47.25.071(g) is amended to read: 3
880		-	(g) A [EACH] child care facility receiving a grant under (a) or (d) of this 4
881		-	section shall 5
882		-	(1) assure that at least 15 percent or one of its child care spaces 6
883		-	receiving subsidy under this section, whichever is greater, will be made available, if 7
884		-	requested, to children eligible for child [DAY] care assistance under AS 47.25.001 - 8
885		-	47.25.095, whose parents or guardians wish to pay for care based on attendance only; 9
886		-	(2) give priority to children from low-income families when filling 10
887		-	available child care spaces in the facility. 11
888		-	* Sec. 40. AS 47.25.071(h) is amended to read: 12
889		-	(h) The department shall, in consultation with a child care resource and 13
890		-	referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and 14
891		-	parents, adopt regulations to carry out the purposes of this section, including criteria 15
892		-	used to designate a child care facility as a quality child care facility under (b)(4) 16
893		-	of this section. 17
894		-	* Sec. 41. AS 47.25.071 is amended by adding new subsections to read: 18
895		-	(i) In addition to the grants provided in (a) and (d) of this section, the 19
896		-	department may, subject to appropriations for that purpose, provide grants to the 20
897		-	highest performing and highest quality child care facilities in the state. The department 21
898		-	may use quality recognition and improvement system metrics to determine the highest 22
899		-	performing and highest quality child care facilities in the state. To receive a grant 23
900		-	under this subsection, the child care facility must be currently licensed under AS 47.32 24
901		-	and applicable municipal licensing requirements. 25
902		-	(j) A child care facility receiving a grant under (a) or (d) of this section may 26
903		-	not deny a child acceptance to the facility based on disability or socioeconomic status. 27
904		-	* Sec. 42. AS 47.25.095(2) is amended to read: 28
905		-	(2) "child care facility" means an establishment licensed as a child care 29
906		-	facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 30
907		-	CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 31
908		-	Enrolled SB 189 -28-
909		-	provides care for children not related by blood, marriage, or legal adoption to the 1
910		-	owner, operator, or manager of the facility or an establishment recognized by the 2
911		-	federal government for the care of children; 3
912		-	* Sec. 43. AS 47.25.095(3) is amended to read: 4
913		-	(3) "child [DAY] care" means the care, supervision, and guidance of a 5
914		-	child or children unaccompanied by a parent or legal guardian on a regular basis for 6
915		-	periods of less than 24 hours a day; 7
916		-	* Sec. 44. AS 47.25.071(c) and 47.25.095(4) are repealed. 8
917		-	* Sec. 45. The uncodified law of the State of Alaska is amended by adding a new section to 9
918		-	read: 10
919		-	EXEMPTION FROM AS 44.66.050(e). Sections 1, 2, 27, and 28 of this Act are 11
920		-	exempt from the provision of AS 44.66.050(e) that prohibits a bill from continuing or 12
921		-	reestablishing more than one board or commission. 13
922		-	* Sec. 46. The uncodified law of the State of Alaska is amended by adding a new section to 14
923		-	read: 15
924		-	INITIAL BIG GAME GUIDE CONCESSION AREA AND PERMIT PROGRAM. 16
925		-	(a) Notwithstanding AS 16.05.262, added by sec. 4 of this Act, the Board of Game shall 17
926		-	establish the initial big game guide concession area under this section. In establishing the 18
927		-	initial concession area under this section, the Board of Game, after taking public comment 19
928		-	and in consultation with the Big Game Commercial Services Board established under 20
929		-	AS 08.54.591, the Department of Fish and Game, and the Department of Natural Resources, 21
930		-	shall identify and select a single game management unit or subunit that the Board of Game 22
931		-	determines would benefit most from the establishment of a big game guide concession area 23
932		-	permit program under AS 38.05.022, added by sec. 8 of this Act, in consideration of the 24
933		-	principles of AS 38.05.022(b), added by sec. 8 of this Act. The Board of Game shall 25
934		-	determine the number of full big game guide concession area permits and limited big game 26
935		-	guide concession area permits that the Department of Natural Resources shall make available 27
936		-	in the initial big game guide concession area established under this section and the specific 28
937		-	authorizations that should attach to each concession permit authorized under this subsection 29
938		-	for the area using the process provided in AS 16.05.262(d). 30
939		-	(b) Notwithstanding the requirement in AS 38.05.022(a) and (c) that the Board of 31
940		-	-29- Enrolled SB 189
941		-	Game approve the establishment of the area under AS 16.05.262, the Department of Natural 1
942		-	Resources shall establish and administer a big game guide concession area permit program 2
943		-	under AS 38.05.022, added by sec. 8 of this Act, in the game management unit or subunit 3
944		-	selected by the Board of Game under (a) of this section. 4
945		-	(c) In this section, 5
946		-	(1) "concession permit" means a permit granting a big game guide the right to 6
947		-	conduct commercial big game hunts on land within the boundaries of the region selected by 7
948		-	the Board of Game under (a) of this section; 8
949		-	(2) "full big game guide concession area permit" has the meaning given in 9
950		-	AS 38.05.022(j); 10
951		-	(3) "game management unit" has the meaning given in AS 08.54.790; 11
952		-	(4) "limited big game guide concession area permit" has the meaning given in 12
953		-	AS 38.05.022(j). 13
954		-	* Sec. 47. The uncodified law of the State of Alaska is amended by adding a new section to 14
955		-	read: 15
956		-	CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 16
957		-	the extent necessary to implement sec. 31 of this Act, the Department of Health shall amend 17
958		-	and submit for federal approval the state plan for the state's child care assistance program 18
959		-	under the federal child care and development fund program, consistent with AS 47.25.001(a), 19
960		-	as amended by sec. 31 of this Act. 20
961		-	* Sec. 48. The uncodified law of the State of Alaska is amended by adding a new section to 21
962		-	read: 22
963		-	TRANSITION. Notwithstanding the effective date for AS 16.05.262 in sec. 52 of this 23
964		-	Act, the Board of Game may only accept and consider a proposal to establish a big game 24
965		-	guide concession area under AS 16.05.262, added by sec. 4 of this Act, if 25
966		-	(1) the Board of Game has established the concession area required under sec. 26
967		-	46 of this Act; and 27
968		-	(2) the Department of Natural Resources has implemented and administered a 28
969		-	big game guide concession area permit program in the concession area established under sec. 29
970		-	46 of this Act for a period of at least three years, notwithstanding the requirement in 30
971		-	AS 38.05.022(a) and (c) that the Board of Game approve the establishment of the area under 31
972		-	Enrolled SB 189 -30-
973		-	AS 16.05.262. 1
974		-	* Sec. 49. The uncodified law of the State of Alaska is amended by adding a new section to 2
975		-	read: 3
976		-	CONDITIONAL EFFECT; NOTIFICATION. (a) Section 31 of this Act takes effect 4
977		-	only if, on or before January 1, 2026, the United States Department of Health and Human 5
978		-	Services 6
979		-	(1) approves the amendment to the state plan for the child care assistance 7
980		-	program under the federal child care and development fund program, consistent with 8
981		-	AS 47.25.001(a), as amended by sec. 31 of this Act; or 9
982		-	(2) determines that approval of the amendment to the state plan for the child 10
983		-	care assistance program is not necessary. 11
984		-	(b) The commissioner of health shall notify the revisor of statutes in writing within 30 12
985		-	days after the United States Department of Health and Human Services approves the 13
986		-	amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 14
987		-	this section. 15
988		-	* Sec. 50. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 16
989		-	amended to read: 17
990		-	Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 18
991		-	January 1, 2028 [2025]. 19
992		-	* Sec. 51. If sec. 31 of this Act takes effect, it takes effect on the day after the date the 20
993		-	United States Department of Health and Human Services approves the corresponding 21
994		-	amendment to the state plan or determines that approval is not necessary. 22
995		-	* Sec. 52. Except as provided in sec. 51 of this Act, this Act takes effect immediately under 23
996		-	AS 01.10.070(c). 24
	46	+	* Sec. 4. AS 44.66.010(a)(13) is amended to read: 1
	47	+	(13) Marijuana Control Board (AS 17.38.080) - June 30, 2027 [2024]; 2
	48	+	* Sec. 5. The uncodified law of the State of Alaska is amended by adding a new section to 3
	49	+	read: 4
	50	+	EXEMPTION FROM AS 44.66.050(e). Sections 1 - 4 of this Act are exempt from the 5
	51	+	provision of AS 44.66.050(e) that prohibits a bill from continuing or reestablishing more than 6
	52	+	one board or commission. 7
	53	+	* Sec. 6. This Act takes effect immediately under AS 01.10.070(c). 8