Enrolled SB 189 LAWS OF ALASKA 2024 Source Chapter No. HCS SB 189(RLS) am H _______ AN ACT Extending the termination date of the Big Game Commercial Services Board; extending the termination date of the Board of Massage Therapists; establishing a big game guide concession area permit program on land in the state; relating to the duties of the Big Game Commercial Services Board, the Board of Game, the Department of Fish and Game, and the Department of Natural Resources; relating to education tax credits for certain payments and contributions for child care and child care facilities; relating to the insurance tax education credit, the income tax education credit, the oil or gas producer education credit, the property tax education credit, the mining business education credit, the fisheries business education credit, and the fisheries resource landing tax education credit; extending the termination date of the Alaska Commission on Aging; extending the termination date of the Marijuana Control Board; renaming the day care assistance program the child care assistance program; relating to the child care assistance program and the child care grant program; requiring the Board of Game to establish an initial big game guide concession area; providing for an effective date by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an effective date. _______________ BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: THE ACT FOLLOWS ON PAGE 1 -1- Enrolled SB 189 AN ACT Extending the termination date of the Big Game Commercial Services Board; extending the 1 termination date of the Board of Massage Therapists; establishing a big game guide 2 concession area permit program on land in the state; relating to the duties of the Big Game 3 Commercial Services Board, the Board of Game, the Department of Fish and Game, and the 4 Department of Natural Resources; relating to education tax credits for certain payments and 5 contributions for child care and child care facilities; relating to the insurance tax education 6 credit, the income tax education credit, the oil or gas producer education credit, the property 7 tax education credit, the mining business education credit, the fisheries business education 8 credit, and the fisheries resource landing tax education credit; extending the termination date 9 of the Alaska Commission on Aging; extending the termination date of the Marijuana Control 10 Board; renaming the day care assistance program the child care assistance program; relating 11 to the child care assistance program and the child care grant program; requiring the Board of 12 Enrolled SB 189 -2- Game to establish an initial big game guide concession area; providing for an effective date 1 by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an 2 effective date. 3 _______________ 4 * Section 1. AS 08.03.010(c)(9) is amended to read: 5 (9) Big Game Commercial Services Board (AS 08.54.591) - June 30, 6 2032 [2024]; 7 * Sec. 2. AS 08.03.010(c)(12) is amended to read: 8 (12) Board of Massage Therapists (AS 08.61.010) - June 30, 2030 9 [2024]; 10 * Sec. 3. AS 08.54.600(a) is amended to read: 11 (a) The board shall 12 (1) prepare and grade 13 (A) a qualification examination for a registered guide-outfitter 14 license that requires demonstration that the applicant is qualified generally to 15 provide guided and outfitted hunts and, in particular, possesses knowledge of 16 fishing, hunting, and guiding laws and regulations; and 17 (B) a certification examination for each game management unit 18 in which the registered guide-outfitter intends to provide big game hunting 19 services; the examination must require demonstration that the registered guide-20 outfitter is qualified to provide guided and outfitted hunts in the game 21 management unit for which the registered guide-outfitter seeks to be certified 22 and, in particular, must require demonstration that the registered guide-outfitter 23 possesses knowledge of the terrain, transportation problems, game, and other 24 characteristics of the game management unit; 25 (2) authorize the issuance of registered guide-outfitter, master guide-26 outfitter, class-A assistant guide, assistant guide, and transporter licenses after the 27 applicant for the license satisfies the requirements for the license; 28 (3) impose appropriate disciplinary sanctions on a licensee under 29 AS 08.54.600 - 08.54.790; 30 -3- Enrolled SB 189 (4) require an applicant for issuance or renewal of any class of guide 1 license or of a transporter license to state in a written and signed document whether 2 the applicant's right to obtain, or exercise the privileges granted by, a hunting, guiding, 3 outfitting, or transportation services license is revoked or suspended in this state or 4 another state or in Canada; 5 (5) regularly disseminate information regarding examinations and 6 other qualifications for all classes of guide licenses to residents of the rural areas of the 7 state; 8 (6) adopt procedural and substantive regulations required by this 9 chapter; 10 (7) provide for administration of examinations for registered guide-11 outfitters at least twice a year; 12 (8) meet at least twice annually; 13 (9) coordinate and consult with the Board of Game and the 14 Department of Natural Resources to fulfill the duties of each under AS 16.05.262 15 and AS 38.05.022. 16 * Sec. 4. AS 16.05 is amended by adding a new section to read: 17 Sec. 16.05.262. Establishment of big game guide concession areas. (a) The 18 Board of Game shall consider and approve or disapprove a proposal to establish a big 19 game guide concession area that would be administered by the Department of Natural 20 Resources under AS 38.05.022 in a single game management unit or subunit. The 21 board may only establish a big game guide concession area by approving a proposal 22 submitted under this section to do so. A big game guide may conduct a hunt in a 23 concession area established under this section only if the guide holds a big game guide 24 concession area permit issued under AS 38.05.022. 25 (b) A person may submit a proposal to the Board of Game for the 26 establishment of a big game guide concession area. After providing 15 days' public 27 notice, the board may consider the proposal at the board's next regular meeting in the 28 region where the big game guide concession area is proposed. 29 (c) After taking public comment, the Board of Game, in consultation with the 30 Department of Fish and Game, the Department of Natural Resources, and the Big 31 Enrolled SB 189 -4- Game Commercial Services Board established under AS 08.54.591, may approve a 1 proposal to establish a big game guide concession area if the board determines that 2 establishing the area 3 (1) supports the conservation and management of the state's land and 4 big game resources; 5 (2) aids in the enforcement of state statutes and regulations relating to 6 guided hunts for big game; and 7 (3) is in the public interest. 8 (d) If the Board of Game approves the establishment of a big game guide 9 concession area under this section, the board shall determine the number of full big 10 game guide concession area permits and limited big game guide concession area 11 permits that the Department of Natural Resources shall make available under 12 AS 38.05.022. To determine the number of full big game guide concession area 13 permits and limited big game guide concession area permits that should be issued for a 14 big game guide concession area and the specific authorizations that should attach to 15 each concession permit authorized for the area, the Board of Game 16 (1) may establish advisory boards composed of representatives of the 17 state departments and boards listed in (c) of this section who are familiar with the area 18 and interested members of the public to assist the board in making the determination; 19 (2) may not 20 (A) combine more than three existing guide use areas into a 21 single big game guide concession area; 22 (B) establish more than one big game guide concession area in 23 a single guide use area. 24 (e) In this section, 25 (1) "full big game guide concession area permit" has the meaning 26 given in AS 38.05.022(j); 27 (2) "game management unit" has the meaning given in AS 08.54.790; 28 (3) "guide use area" has the meaning given in AS 08.54.750(g); 29 (4) "limited big game guide concession area permit" has the meaning 30 given in AS 38.05.022(j). 31 -5- Enrolled SB 189 * Sec. 5. AS 21.96.070(a) is amended to read: 1 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 2 AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 3 (1) contributions of cash or equipment accepted for direct 4 instruction, research, and educational support purposes, including library and museum 5 acquisitions, and contributions to endowment, by an Alaska university foundation or 6 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 7 national or regional accreditation association; 8 (2) contributions of cash or equipment accepted for secondary 9 school level vocational education courses, programs, and facilities by a school district 10 in the state; 11 (3) contributions of cash or equipment accepted for vocational 12 education courses, programs, and facilities by a state-operated vocational technical 13 education and training school; 14 (4) contributions of cash or equipment accepted for a facility by a 15 nonprofit, public or private, Alaska two-year or four-year college accredited by a 16 national or regional accreditation association; 17 (5) contributions of cash or equipment accepted for Alaska Native 18 cultural or heritage programs and educational support, including mentoring and 19 tutoring, provided by a nonprofit agency for public school staff and for students who 20 are in grades kindergarten through 12 in the state; [AND] 21 (6) contributions of cash or equipment accepted for education, 22 research, rehabilitation, and facilities by an institution that is located in the state and 23 that qualifies as a coastal ecosystem learning center under the Coastal America 24 Partnership established by the federal government; 25 (7) expenditures made to operate a child care facility in the state 26 for the children of the taxpayer's employees; 27 (8) contributions of cash or equipment accepted by a child care 28 facility in the state operated by a nonprofit corporation and attended by one or 29 more children of the taxpayer's employees; and 30 (9) a payment to an employee of the taxpayer made by the 31 Enrolled SB 189 -6- taxpayer for the purpose of offsetting the employee's child care costs incurred in 1 the state. 2 * Sec. 6. AS 21.96.070(d) is amended to read: 3 (d) A contribution claimed as a credit under this section may not 4 (1) be the basis for a credit claimed under another provision of this 5 title; and 6 (2) when combined with contributions that are the basis for credits 7 taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 8 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 9 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 10 an affiliated group, then the total amount of credits may not exceed $3,000,000 11 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 12 meaning given in AS 43.20.145. 13 * Sec. 7. AS 21.96.070 is amended by adding a new subsection to read: 14 (g) Beginning January 1, 2030, and every five years thereafter, the Department 15 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 16 of this section for inflation, using 100 percent of the change over the preceding five 17 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 18 compiled by the Bureau of Labor Statistics, United States Department of Labor. 19 * Sec. 8. AS 38.05 is amended by adding a new section to read: 20 Sec. 38.05.022. Big game guide concession area permit program. (a) The 21 commissioner shall implement a big game guide concession area permit program to 22 limit the number of individuals authorized to conduct big game guiding on land in the 23 state where the Board of Game has approved the establishment of a big game guide 24 concession area under AS 16.05.262. 25 (b) The commissioner shall administer the big game guide concession area 26 permit program to 27 (1) encourage conservation of the state's land and wildlife resources; 28 (2) provide a superior hunting experience to individuals who retain big 29 game guiding services by limiting the number of guided hunts occurring in the same 30 area; 31 -7- Enrolled SB 189 (3) reduce user conflicts between big game guides and between big 1 game guides and other users of land in the state; 2 (4) ensure a responsible, professional, and economically healthy big 3 game guide guiding industry in the state; and 4 (5) incentivize long-term planning and the conservation of natural 5 resources by big game guides. 6 (c) The department shall issue full big game guide concession area and limited 7 big game guide concession area permits for a big game guide concession area 8 established by the Board of Game under AS 16.05.262 in an open, public, and 9 competitive process. The department shall establish permit standards and scoring 10 criteria, but may not provide that a permit be issued based on the highest bid amount. 11 A big game guide may not hold more than three concession permits at a time for state 12 land issued under this subsection and is subject to the requirements of AS 08.54.750. 13 A concession permit issued under this subsection is valid for 10 years from the date 14 issued. A concession permit issued under this subsection may not be extended or 15 renewed without the same open and competitive process provided by the department 16 for the issuance of a concession permit under this subsection. 17 (d) The commissioner, in consultation with the Big Game Commercial 18 Services Board established under AS 08.54.591, the Board of Game, and the 19 Department of Fish and Game, shall adopt regulations necessary to establish and 20 administer the big game guide concession area permit program, including regulations 21 relating to 22 (1) the qualifications for a full big game guide concession area permit 23 or a limited big game guide concession area permit; 24 (2) the process for issuing full big game guide concession area permits 25 and limited big game guide concession area permits and the scope and authorizations 26 provided by each permit; 27 (3) the determination and collection of reasonable concession permit 28 fees; in determining reasonable concession permit fees, the commissioner shall 29 consider the following: 30 (A) fees paid by big game guides holding similar concession 31 Enrolled SB 189 -8- permits in other jurisdictions; 1 (B) the number and type of concession permits issued for a big 2 game guide concession area. 3 (e) Subject to the approval of the commissioner, a big game guide who holds a 4 concession permit under this section may, during the term of the permit, transfer the 5 concession permit to another individual qualified under regulations adopted under this 6 section. In approving or disapproving the transfer of a permit, the commissioner shall 7 consider the circumstances of the proposed transfer and whether the transfer will 8 promote the principles listed in (b) of this section. 9 (f) The commissioner, in consultation with the Big Game Commercial 10 Services Board established under AS 08.54.591, the Board of Game, and the 11 Department of Fish and Game, may suspend or revoke a concession permit issued 12 under this section. If a permittee violates the terms of a concession permit issued under 13 this section, the commissioner may suspend or revoke the concession permit after 14 providing the permittee with written notice and an opportunity to be heard. 15 (g) The commissioner shall keep confidential information provided by the Big 16 Game Commercial Services Board under AS 08.54.680 or 08.54.760 and any 17 propriety information, confidential commercial information, or confidential financial 18 information used by the department in the course of approving or denying an 19 application for a big game guide concession area permit offered under this section. 20 (h) The commissioner is responsible for administration and enforcement of 21 this section and may delegate that authority as appropriate. The department may issue 22 a citation for a violation of this section or a regulation adopted under this section. 23 (i) In issuing a full big game guide concession area permit or limited big game 24 guide concession area permit under this section, the commissioner, in consultation 25 with the Big Game Commercial Services Board established under AS 08.54.591, the 26 Board of Game, the Department of Fish and Game, and private land owners who own 27 5,000 or more acres of land in the game management unit where a concession program 28 is established, shall consider each applicant's professional history and reputation, in 29 addition to other applicable criteria in the process required by (c) of this section. 30 (j) In this section, 31 -9- Enrolled SB 189 (1) "concession permit" means a permit granting a big game guide the 1 right to conduct commercial big game hunts on land within a geographic area defined 2 by the department; 3 (2) "full big game guide concession area permit" means a concession 4 permit made available by the department through a competitive process that limits the 5 number of clients that a permit holder may provide big game guided hunts to in the 6 area and limits the species the permit holder may provide guided hunts for in the 7 concession area; 8 (3) "limited big game guide concession area permit" means a 9 concession permit made available by the department through a random draw 10 application process that provides more restrictive limitations than a full big game 11 guide concession area permit on the number of clients that a permit holder may 12 provide big game guided hunts to in the area and limits the species the permit holder 13 may provide guided hunts for in the concession area. 14 * Sec. 9. AS 43.20.014(a) is amended to read: 15 (a) A taxpayer is allowed a credit against the tax due under this chapter for 16 [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 17 (1) contributions of cash or equipment accepted for direct 18 instruction, research, and educational support purposes, including library and museum 19 acquisitions, and contributions to endowment, by an Alaska university foundation, by 20 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 21 national or regional accreditation association, or by a public or private nonprofit 22 elementary or secondary school in the state; 23 (2) contributions of cash or equipment accepted for secondary 24 school level vocational education courses, programs, and facilities by a school district 25 in the state; 26 (3) contributions of cash or equipment accepted for vocational 27 education courses, programs, equipment, and facilities by a state-operated vocational 28 technical education and training school, a nonprofit regional training center recognized 29 by the Department of Labor and Workforce Development, and an apprenticeship 30 program in the state that is registered with the United States Department of Labor 31 Enrolled SB 189 -10- under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 1 (4) contributions of cash or equipment accepted for a facility by a 2 nonprofit, public or private, Alaska two-year or four-year college accredited by a 3 national or regional accreditation association or by a public or private nonprofit 4 elementary or secondary school in the state; 5 (5) contributions of cash or equipment accepted for Alaska Native 6 cultural or heritage programs and educational support, including mentoring and 7 tutoring, provided by a nonprofit agency for public school staff and for students who 8 are in grades kindergarten through 12 in the state; 9 (6) contributions of cash or equipment accepted for education, 10 research, rehabilitation, and facilities by an institution that is located in the state and 11 that qualifies as a coastal ecosystem learning center under the Coastal America 12 Partnership established by the federal government; 13 (7) contributions of cash or equipment accepted for the Alaska 14 higher education investment fund under AS 37.14.750; 15 (8) contributions of cash or equipment accepted for funding a 16 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 17 cost of a dual-credit course, including the cost of 18 (A) tuition and textbooks; 19 (B) registration, course, and programmatic student fees; 20 (C) on-campus room and board at the postsecondary institution 21 in the state that provides the dual-credit course; 22 (D) transportation costs to and from a residential school 23 approved by the Department of Education and Early Development under 24 AS 14.16.200 or the postsecondary school in the state that provides the dual-25 credit course; and 26 (E) other related educational and programmatic costs; 27 (9) contributions of cash or equipment accepted for constructing, 28 operating, or maintaining a residential housing facility by a residential school in the 29 state approved by the Department of Education and Early Development under 30 AS 14.16.200; 31 -11- Enrolled SB 189 (10) contributions of cash or equipment accepted for childhood 1 early learning and development programs and educational support to childhood early 2 learning and development programs provided by a nonprofit corporation organized 3 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 4 Education and Early Development, or through a state grant; 5 (11) contributions of cash or equipment accepted for science, 6 technology, engineering, and math programs provided by a nonprofit agency or a 7 school district for school staff and for students in grades kindergarten through 12 in 8 the state; [AND] 9 (12) contributions of cash or equipment accepted for the operation 10 of a nonprofit organization dedicated to providing educational opportunities that 11 promote the legacy of public service contributions to the state and perpetuate ongoing 12 educational programs that foster public service leadership for future generations of 13 residents of the state; 14 (13) expenditures made to operate a child care facility in the state 15 for the children of the taxpayer's employees; 16 (14) contributions of cash or equipment accepted by a child care 17 facility in the state operated by a nonprofit corporation and attended by one or 18 more children of the taxpayer's employees; and 19 (15) a payment to an employee of the taxpayer made by the 20 taxpayer for the purpose of offsetting the employee's child care costs incurred in 21 the state. 22 * Sec. 10. AS 43.20.014(d) is amended to read: 23 (d) A contribution claimed as a credit under this section may not 24 (1) be the basis for a credit claimed under another provision of this 25 title; 26 (2) also be allowed as a deduction under 26 U.S.C. 170 against the tax 27 imposed by this chapter; and 28 (3) when combined with contributions that are the basis for credits 29 taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 30 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 31 Enrolled SB 189 -12- amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 1 an affiliated group, then the total amount of credits may not exceed $3,000,000 2 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 3 meaning given in AS 43.20.145. 4 * Sec. 11. AS 43.20.014 is amended by adding a new subsection to read: 5 (h) Beginning January 1, 2030, and every five years thereafter, the Department 6 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 7 of this section for inflation, using 100 percent of the change over the preceding five 8 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 9 compiled by the Bureau of Labor Statistics, United States Department of Labor. 10 * Sec. 12. AS 43.55.019(a) is amended to read: 11 (a) A producer of oil or gas is allowed a credit against the tax levied by 12 AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTE D 13 FOR] 14 (1) contributions of cash or equipment accepted for direct 15 instruction, research, and educational support purposes, including library and museum 16 acquisitions, and contributions to endowment, by an Alaska university foundation or 17 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 18 national or regional accreditation association; 19 (2) contributions of cash or equipment accepted for secondary 20 school level vocational education courses, programs, and facilities by a school district 21 in the state; 22 (3) contributions of cash or equipment accepted for vocational 23 education courses, programs, equipment, and facilities by a state-operated vocational 24 technical education and training school, a nonprofit regional training center recognized 25 by the Department of Labor and Workforce Development, and an apprenticeship 26 program in the state that is registered with the United States Department of Labor 27 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 28 (4) contributions of cash or equipment accepted for a facility by a 29 nonprofit, public or private, Alaska two-year or four-year college accredited by a 30 national or regional accreditation association; 31 -13- Enrolled SB 189 (5) contributions of cash or equipment accepted for Alaska Native 1 cultural or heritage programs and educational support, including mentoring and 2 tutoring, provided by a nonprofit agency for public school staff and for students who 3 are in grades kindergarten through 12 in the state; 4 (6) contributions of cash or equipment accepted for education, 5 research, rehabilitation, and facilities by an institution that is located in the state and 6 that qualifies as a coastal ecosystem learning center under the Coastal America 7 Partnership established by the federal government; [AND] 8 (7) contributions of cash or equipment accepted for the Alaska 9 higher education investment fund under AS 37.14.750; 10 (8) expenditures made to operate a child care facility in the state 11 for the children of the producer's employees; 12 (9) contributions of cash or equipment accepted by a child care 13 facility in the state operated by a nonprofit corporation and attended by one or 14 more children of the producer's employees; and 15 (10) a payment to an employee of the producer made by the 16 producer for the purpose of offsetting the employee's child care costs incurred in 17 the state. 18 * Sec. 13. AS 43.55.019(d) is amended to read: 19 (d) A contribution claimed as a credit under this section may not 20 (1) be the basis for a credit claimed under another provision of this 21 title; and 22 (2) when combined with contributions that are the basis for credits 23 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 24 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 25 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 26 an affiliated group, then the total amount of credits may not exceed $3,000,000 27 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 28 meaning given in AS 43.20.145. 29 * Sec. 14. AS 43.55.019 is amended by adding a new subsection to read: 30 (i) Beginning January 1, 2030, and every five years thereafter, the Department 31 Enrolled SB 189 -14- of Labor and Workforce Development shall adjust the limit under (d) of this section 1 for inflation, using 100 percent of the change over the preceding five calendar years in 2 the Consumer Price Index for all urban consumers for urban Alaska, compiled by the 3 Bureau of Labor Statistics, United States Department of Labor. 4 * Sec. 15. AS 43.56.018(a) is amended to read: 5 (a) The owner of property taxable under this chapter is allowed a credit 6 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 7 EQUIPMENT ACCEPTED FOR] 8 (1) contributions of cash or equipment accepted for direct 9 instruction, research, and educational support purposes, including library and museum 10 acquisitions, and contributions to endowment, by an Alaska university foundation or 11 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12 national or regional accreditation association; 13 (2) contributions of cash or equipment accepted for secondary 14 school level vocational education courses, programs, and facilities by a school district 15 in the state; 16 (3) contributions of cash or equipment accepted for vocational 17 education courses, programs, and facilities by a state-operated vocational technical 18 education and training school; 19 (4) contributions of cash or equipment accepted for a facility by a 20 nonprofit, public or private, Alaska two-year or four-year college accredited by a 21 national or regional accreditation association; 22 (5) contributions of cash or equipment accepted for Alaska Native 23 cultural or heritage programs and educational support, including mentoring and 24 tutoring, provided by a nonprofit agency for public school staff and for students who 25 are in grades kindergarten through 12 in the state; 26 (6) contributions of cash or equipment accepted for education, 27 research, rehabilitation, and facilities by an institution that is located in the state and 28 that qualifies as a coastal ecosystem learning center under the Coastal America 29 Partnership established by the federal government; [AND] 30 (7) contributions of cash or equipment accepted for the Alaska 31 -15- Enrolled SB 189 higher education investment fund under AS 37.14.750; 1 (8) expenditures made to operate a child care facility in the state 2 for the children of the property owner's employees; 3 (9) contributions of cash or equipment accepted by a child care 4 facility in the state operated by a nonprofit corporation and attended by one or 5 more children of the property owner's employees; and 6 (10) a payment to an employee of the property owner made by the 7 owner for the purpose of offsetting the employee's child care costs incurred in the 8 state. 9 * Sec. 16. AS 43.56.018(d) is amended to read: 10 (d) A contribution claimed as a credit under this section may not 11 (1) be the basis for a credit claimed under another provision of this 12 title; and 13 (2) when combined with contributions that are the basis for credits 14 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 15 AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 16 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 17 an affiliated group, then the total amount of credits may not exceed $3,000,000 18 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 19 meaning given in AS 43.20.145. 20 * Sec. 17. AS 43.56.018 is amended by adding a new subsection to read: 21 (h) Beginning January 1, 2030, and every five years thereafter, the department 22 shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 23 percent of the change over the preceding five calendar years in the Consumer Price 24 Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 25 Statistics, United States Department of Labor. 26 * Sec. 18. AS 43.65.018(a) is amended to read: 27 (a) A person engaged in the business of mining in the state is allowed a credit 28 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 29 EQUIPMENT ACCEPTED FOR] 30 (1) contributions of cash or equipment accepted for direct 31 Enrolled SB 189 -16- instruction, research, and educational support purposes, including library and museum 1 acquisitions, and contributions to endowment, by an Alaska university foundation, by 2 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 3 national or regional accreditation association, or by a public or private nonprofit 4 elementary or secondary school in the state; 5 (2) contributions of cash or equipment accepted for secondary 6 school level vocational education courses, programs, and facilities by a school district 7 in the state; 8 (3) contributions of cash or equipment accepted for vocational 9 education courses, programs, and facilities by a state- operated vocational technical 10 education and training school; 11 (4) contributions of cash or equipment accepted for a facility by a 12 nonprofit, public or private, Alaska two-year or four-year college accredited by a 13 national or regional accreditation association or by a public or private nonprofit 14 elementary or secondary school in the state; 15 (5) contributions of cash or equipment accepted for Alaska Native 16 cultural or heritage programs and educational support, including mentoring and 17 tutoring, provided by a nonprofit agency for public school staff and for students who 18 are in grades kindergarten through 12 in the state; 19 (6) contributions of cash or equipment accepted for education, 20 research, rehabilitation, and facilities by an institution that is located in the state and 21 that qualifies as a coastal ecosystem learning center under the Coastal America 22 Partnership established by the federal government; 23 (7) contributions of cash or equipment accepted for the Alaska 24 higher education investment fund under AS 37.14.750; 25 (8) contributions of cash or equipment accepted for funding a 26 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 27 cost of a dual-credit course, including the cost of 28 (A) tuition and textbooks; 29 (B) registration, course, and programmatic student fees; 30 (C) on-campus room and board at the postsecondary institution 31 -17- Enrolled SB 189 in the state that provides the dual-credit course; 1 (D) transportation costs to and from a residential school 2 approved by the Department of Education and Early Development under 3 AS 14.16.200 or the postsecondary school in the state that provides the dual-4 credit course; and 5 (E) other related educational and programmatic costs; 6 (9) contributions of cash or equipment accepted for constructing, 7 operating, or maintaining a residential housing facility by a residential school 8 approved by the Department of Education and Early Development under 9 AS 14.16.200; 10 (10) contributions of cash or equipment accepted for childhood 11 early learning and development programs and educational support to childhood early 12 learning and development programs provided by a nonprofit corporation organized 13 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 14 Education and Early Development, or through a state grant; 15 (11) contributions of cash or equipment accepted for science, 16 technology, engineering, and math programs provided by a nonprofit agency or a 17 school district for school staff and for students in grades kindergarten through 12 in 18 the state; [AND] 19 (12) contributions of cash or equipment accepted for the operation 20 of a nonprofit organization dedicated to providing educational opportunities that 21 promote the legacy of public service contributions to the state and perpetuate ongoing 22 educational programs that foster public service leadership for future generations of 23 residents of the state; 24 (13) expenditures made to operate a child care facility in the state 25 for the children of the person's employees; 26 (14) contributions of cash or equipment accepted by a child care 27 facility in the state operated by a nonprofit corporation and attended by one or 28 more children of the person's employees; and 29 (15) a payment to an employee of the person's business made by 30 the person for the purpose of offsetting the employee's child care costs incurred 31 Enrolled SB 189 -18- in the state. 1 * Sec. 19. AS 43.65.018(d) is amended to read: 2 (d) A contribution claimed as a credit under this section may not 3 (1) be the basis for a credit claimed under another provision of this 4 title; and 5 (2) when combined with contributions that are the basis for credits 6 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 7 AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 8 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 9 of an affiliated group, then the total amount of credits may not exceed $3,000,000 10 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 11 meaning given in AS 43.20.145. 12 * Sec. 20. AS 43.65.018 is amended by adding a new subsection to read: 13 (h) Beginning January 1, 2030, and every five years thereafter, the department 14 shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 15 percent of the change over the preceding five calendar years in the Consumer Price 16 Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 17 Statistics, United States Department of Labor. 18 * Sec. 21. AS 43.75.018(a) is amended to read: 19 (a) A person engaged in a fisheries business is allowed a credit against the tax 20 due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 21 ACCEPTED FOR] 22 (1) contributions of cash or equipment accepted for direct 23 instruction, research, and educational support purposes, including library and museum 24 acquisitions, and contributions to endowment, by an Alaska university foundation, by 25 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 26 national or regional accreditation association, or by a public or private nonprofit 27 elementary or secondary school in the state; 28 (2) contributions of cash or equipment accepted for secondary 29 school level vocational education courses, programs, and facilities by a school district 30 in the state; 31 -19- Enrolled SB 189 (3) contributions of cash or equipment accepted for vocational 1 education courses, programs, and facilities by a state-operated vocational technical 2 education and training school; 3 (4) contributions of cash or equipment accepted for a facility by a 4 nonprofit, public or private, Alaska two-year or four-year college accredited by a 5 national or regional accreditation association or by a public or private nonprofit 6 elementary or secondary school in the state; 7 (5) contributions of cash or equipment accepted for Alaska Native 8 cultural or heritage programs and educational support, including mentoring and 9 tutoring, provided by a nonprofit agency for public school staff and for students who 10 are in grades kindergarten through 12 in the state; 11 (6) contributions of cash or equipment accepted for education, 12 research, rehabilitation, and facilities by an institution that is located in the state and 13 that qualifies as a coastal ecosystem learning center under the Coastal America 14 Partnership established by the federal government; 15 (7) contributions of cash or equipment accepted for the Alaska 16 higher education investment fund under AS 37.14.750; 17 (8) contributions of cash or equipment accepted for funding a 18 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 19 cost of a dual-credit course, including the cost of 20 (A) tuition and textbooks; 21 (B) registration, course, and programmatic student fees; 22 (C) on-campus room and board at the postsecondary institution 23 in the state that provides the dual-credit course; 24 (D) transportation costs to and from a residential school 25 approved by the Department of Education and Early Development under 26 AS 14.16.200 or the postsecondary school in the state that provides the dual-27 credit course; and 28 (E) other related educational and programmatic costs; 29 (9) contributions of cash or equipment accepted for constructing, 30 operating, or maintaining a residential housing facility by a residential school 31 Enrolled SB 189 -20- approved by the Department of Education and Early Development under 1 AS 14.16.200; 2 (10) contributions of cash or equipment accepted for childhood 3 early learning and development programs and educational support to childhood early 4 learning and development programs provided by a nonprofit corporation organized 5 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 6 Education and Early Development, or through a state grant; 7 (11) contributions of cash or equipment accepted for science, 8 technology, engineering, and math programs provided by a nonprofit agency or a 9 school district for school staff and for students in grades kindergarten through 12 in 10 the state; [AND] 11 (12) contributions of cash or equipment accepted for the operation 12 of a nonprofit organization dedicated to providing educational opportunities that 13 promote the legacy of public service contributions to the state and perpetuate ongoing 14 educational programs that foster public service leadership for future generations of 15 residents of the state; 16 (13) expenditures made to operate a child care facility in the state 17 for the children of the person's employees; 18 (14) contributions of cash or equipment accepted by a child care 19 facility in the state operated by a nonprofit corporation and attended by one or 20 more children of the person's employees; and 21 (15) a payment to an employee of the person's business made by 22 the person for the purpose of offsetting the employee's child care costs incurred 23 in the state. 24 * Sec. 22. AS 43.75.018(d) is amended to read: 25 (d) A contribution claimed as a credit under this section may not 26 (1) be the basis for a credit claimed under another provision of this 27 title; and 28 (2) when combined with contributions that are the basis for credits 29 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 30 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 31 -21- Enrolled SB 189 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 1 of an affiliated group, then the total amount of credits may not exceed $3,000,000 2 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 3 meaning given in AS 43.20.145. 4 * Sec. 23. AS 43.75.018 is amended by adding a new subsection to read: 5 (h) Beginning January 1, 2030, and every five years thereafter, the Department 6 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 7 of this section for inflation, using 100 percent of the change over the preceding five 8 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 9 compiled by the Bureau of Labor Statistics, United States Department of Labor. 10 * Sec. 24. AS 43.77.045(a) is amended to read: 11 (a) A person engaged in a floating fisheries business is allowed a credit 12 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 13 EQUIPMENT ACCEPTED FOR] 14 (1) contributions of cash or equipment accepted for direct 15 instruction, research, and educational support purposes, including library and museum 16 acquisitions, and contributions to endowment, by an Alaska university foundation, by 17 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 18 national or regional accreditation association, or by a public or private nonprofit 19 elementary or secondary school in the state; 20 (2) contributions of cash or equipment accepted for secondary 21 school level vocational education courses, programs, and facilities by a school district 22 in the state; 23 (3) contributions of cash or equipment accepted for vocational 24 education courses, programs, and facilities by a state-operated vocational technical 25 education and training school; 26 (4) contributions of cash or equipment accepted for a facility by a 27 nonprofit, public or private, Alaska two-year or four-year college accredited by a 28 national or regional accreditation association or by a public or private nonprofit 29 elementary or secondary school in the state; 30 (5) contributions of cash or equipment accepted for Alaska Native 31 Enrolled SB 189 -22- cultural or heritage programs and educational support, including mentoring and 1 tutoring, provided by a nonprofit agency for public school staff and for students who 2 are in grades kindergarten through 12 in the state; 3 (6) contributions of cash or equipment accepted for education, 4 research, rehabilitation, and facilities by an institution that is located in the state and 5 that qualifies as a coastal ecosystem learning center under the Coastal America 6 Partnership established by the federal government; 7 (7) contributions of cash or equipment accepted for the Alaska 8 higher education investment fund under AS 37.14.750; 9 (8) contributions of cash or equipment accepted for funding a 10 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 11 cost of a dual-credit course, including the cost of 12 (A) tuition and textbooks; 13 (B) registration, course, and programmatic student fees; 14 (C) on-campus room and board at the postsecondary institution 15 in the state that provides the dual-credit course; 16 (D) transportation costs to and from a residential school 17 approved by the Department of Education and Early Development under 18 AS 14.16.200 or the postsecondary school in the state that provides the dual-19 credit course; and 20 (E) other related educational and programmatic costs; 21 (9) contributions of cash or equipment accepted for constructing, 22 operating, or maintaining a residential housing facility by a residential school 23 approved by the Department of Education and Early Development under 24 AS 14.16.200; 25 (10) contributions of cash or equipment accepted for childhood 26 early learning and development programs and educational support to childhood early 27 learning and development programs provided by a nonprofit corporation organized 28 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 29 Education and Early Development, or through a state grant; 30 (11) contributions of cash or equipment accepted for science, 31 -23- Enrolled SB 189 technology, engineering, and math programs provided by a nonprofit agency or a 1 school district for school staff and for students in grades kindergarten through 12 in 2 the state; [AND] 3 (12) contributions of cash or equipment accepted for the operation 4 of a nonprofit organization dedicated to providing educational opportunities that 5 promote the legacy of public service contributions to the state and perpetuate ongoing 6 educational programs that foster public service leadership for future generations of 7 residents of the state; 8 (13) expenditures made to operate a child care facility in the state 9 for the children of the person's employees; 10 (14) contributions of cash or equipment accepted by a child care 11 facility in the state operated by a nonprofit corporation and attended by one or 12 more children of the person's employees; and 13 (15) a payment to an employee of the person's business made by 14 the person for the purpose of offsetting the employee's child care costs incurred 15 in the state. 16 * Sec. 25. AS 43.77.045(d) is amended to read: 17 (d) A contribution claimed as a credit under this section may not 18 (1) be the basis for a credit claimed under another provision of this 19 title; and 20 (2) when combined with contributions that are the basis for credits 21 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 22 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 23 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 24 of an affiliated group, then the total amount of credits may not exceed $3,000,000 25 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 26 meaning given in AS 43.20.145. 27 * Sec. 26. AS 43.77.045 is amended by adding a new subsection to read: 28 (h) Beginning January 1, 2030, and every five years thereafter, the Department 29 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 30 of this section for inflation, using 100 percent of the change over the preceding five 31 Enrolled SB 189 -24- calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 1 compiled by the Bureau of Labor Statistics, United States Department of Labor. 2 * Sec. 27. AS 44.66.010(a)(4) is amended to read: 3 (4) Alaska Commission on Aging (AS 44.29.750) - June 30, 2032 4 [2024]; 5 * Sec. 28. AS 44.66.010(a)(13) is amended to read: 6 (13) Marijuana Control Board (AS 17.38.080) - June 30, 2027 [2024]; 7 * Sec. 29. AS 47.05.030(a) is amended to read: 8 (a) Except as provided in (b) and (c) of this section and for purposes directly 9 connected with the administration of general assistance, adult public assistance, the 10 child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 11 the Alaska temporary assistance program, and in accordance with the regulations of 12 the department, a person may not solicit, disclose, receive, make use of, or authorize, 13 knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 14 information concerning, persons applying for or receiving the assistance directly or 15 indirectly derived from the records, papers, files, or communications of the department 16 or subdivisions or agencies of the department, or acquired in the course of the 17 performance of official duties. 18 * Sec. 30. AS 47.05.085(a) is amended to read: 19 (a) The commissioner or the commissioner's designee at the director level may 20 issue subpoenas to compel the production of books, papers, correspondence, 21 memoranda, and other records considered necessary as evidence in connection with an 22 investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 23 (assistance for catastrophic illnesses and acute or chronic medical conditions), 24 AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 25 assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 26 * Sec. 31. AS 47.25.001(a) is amended to read: 27 (a) The department shall 28 (1) implement and administer a program to assist in providing child 29 [DAY] care for the children of low and moderate income families according to the 30 requirements of AS 47.25.001 - 47.25.095; 31 -25- Enrolled SB 189 (2) establish standards of eligibility for child [DAY] care benefits; the 1 standards must provide that the maximum monthly household income for a 2 family to be eligible for the program is 105 percent of the median monthly 3 household income in the state, adjusted for family size, unless the family is 4 otherwise exempt from income eligibility requirements; 5 (3) contract for the care of children of eligible families; 6 (4) establish procedures to periodically review the needs of families 7 receiving child [DAY] care benefits; 8 (5) provide notification to the local government body of the request for 9 a contract with a child [DAY] care facility; 10 (6) establish an electronic application for assistance and allow an 11 applicant to submit an application in electronic format or in other formats required by 12 state and federal law; the electronic application must inform an applicant that a false 13 statement made on the application will be investigated and is punishable under 14 AS 11.56.210; 15 (7) establish a program to partner with private sector entities to 16 create incentives for employers to develop on-site or near-site child care. 17 * Sec. 32. AS 47.25.011 is amended to read: 18 Sec. 47.25.011. Administrative costs of program contractors. To defray 19 administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 20 or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 21 it receives from the department under the contract. 22 * Sec. 33. AS 47.25.021 is amended to read: 23 Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 24 the care of children of a low or moderate income family only if a parent or guardian, 25 because of the child [DAY] care, is freed to work or to seek work or to attend school. 26 Benefits may not be paid for the care of children of a family where one parent or 27 guardian is not working, actively seeking work, or attending school and is physically 28 and mentally capable of caring for the children. 29 * Sec. 34. AS 47.25.031 is amended to read: 30 Sec. 47.25.031. Eligibility of families for benefits. The department shall 31 Enrolled SB 189 -26- determine the eligibility of families for child [DAY] care benefits on the basis of the 1 following factors: 2 (1) income of the family including salary, alimony, child support, 3 retirement benefits, social security, and any other source of income; 4 (2) number of children in the family; 5 (3) whether there is one parent or guardian solely responsible for the 6 care of the family. 7 * Sec. 35. AS 47.25.041 is amended to read: 8 Sec. 47.25.041. Contributions by parent or guardian. The department shall 9 develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 10 determining the amount to be contributed by the parent or guardian for child care; the 11 amount may not exceed seven percent of the family monthly income. The 12 contribution of the parent or guardian shall be paid to the child [DAY] care facility. 13 * Sec. 36. AS 47.25.051 is amended to read: 14 Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 15 select the child [DAY] care facility for the care of their children. 16 (b) Benefits shall be paid by the department directly to the municipality or 17 organization contracting with the child [DAY] care facility. 18 * Sec. 37. AS 47.25.051 is amended by adding a new subsection to read: 19 (c) The department shall use a market rate study or a cost of care study to 20 establish a subsidy rate for each region served by the program established under 21 AS 47.25.001. The department shall use the subsidy rate to determine the amount of 22 benefits payable by the department under (b) of this section. 23 * Sec. 38. AS 47.25.071(b) is amended to read: 24 (b) To qualify for a grant under (a) or (d) of this section, the child care facility 25 must 26 (1) be currently licensed under AS 47.32 and applicable municipal 27 licensing requirements; 28 (2) participate in the child [DAY] care assistance program under 29 AS 47.25.001 - 47.25.095; [AND] 30 (3) provide care under a payment system as provided in (g) of this 31 -27- Enrolled SB 189 section; and 1 (4) be designated as a quality child care facility by the department. 2 * Sec. 39. AS 47.25.071(g) is amended to read: 3 (g) A [EACH] child care facility receiving a grant under (a) or (d) of this 4 section shall 5 (1) assure that at least 15 percent or one of its child care spaces 6 receiving subsidy under this section, whichever is greater, will be made available, if 7 requested, to children eligible for child [DAY] care assistance under AS 47.25.001 - 8 47.25.095, whose parents or guardians wish to pay for care based on attendance only; 9 (2) give priority to children from low-income families when filling 10 available child care spaces in the facility. 11 * Sec. 40. AS 47.25.071(h) is amended to read: 12 (h) The department shall, in consultation with a child care resource and 13 referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and 14 parents, adopt regulations to carry out the purposes of this section, including criteria 15 used to designate a child care facility as a quality child care facility under (b)(4) 16 of this section. 17 * Sec. 41. AS 47.25.071 is amended by adding new subsections to read: 18 (i) In addition to the grants provided in (a) and (d) of this section, the 19 department may, subject to appropriations for that purpose, provide grants to the 20 highest performing and highest quality child care facilities in the state. The department 21 may use quality recognition and improvement system metrics to determine the highest 22 performing and highest quality child care facilities in the state. To receive a grant 23 under this subsection, the child care facility must be currently licensed under AS 47.32 24 and applicable municipal licensing requirements. 25 (j) A child care facility receiving a grant under (a) or (d) of this section may 26 not deny a child acceptance to the facility based on disability or socioeconomic status. 27 * Sec. 42. AS 47.25.095(2) is amended to read: 28 (2) "child care facility" means an establishment licensed as a child care 29 facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 30 CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 31 Enrolled SB 189 -28- provides care for children not related by blood, marriage, or legal adoption to the 1 owner, operator, or manager of the facility or an establishment recognized by the 2 federal government for the care of children; 3 * Sec. 43. AS 47.25.095(3) is amended to read: 4 (3) "child [DAY] care" means the care, supervision, and guidance of a 5 child or children unaccompanied by a parent or legal guardian on a regular basis for 6 periods of less than 24 hours a day; 7 * Sec. 44. AS 47.25.071(c) and 47.25.095(4) are repealed. 8 * Sec. 45. The uncodified law of the State of Alaska is amended by adding a new section to 9 read: 10 EXEMPTION FROM AS 44.66.050(e). Sections 1, 2, 27, and 28 of this Act are 11 exempt from the provision of AS 44.66.050(e) that prohibits a bill from continuing or 12 reestablishing more than one board or commission. 13 * Sec. 46. The uncodified law of the State of Alaska is amended by adding a new section to 14 read: 15 INITIAL BIG GAME GUIDE CONCESSION AREA AND PERMIT PROGRAM. 16 (a) Notwithstanding AS 16.05.262, added by sec. 4 of this Act, the Board of Game shall 17 establish the initial big game guide concession area under this section. In establishing the 18 initial concession area under this section, the Board of Game, after taking public comment 19 and in consultation with the Big Game Commercial Services Board established under 20 AS 08.54.591, the Department of Fish and Game, and the Department of Natural Resources, 21 shall identify and select a single game management unit or subunit that the Board of Game 22 determines would benefit most from the establishment of a big game guide concession area 23 permit program under AS 38.05.022, added by sec. 8 of this Act, in consideration of the 24 principles of AS 38.05.022(b), added by sec. 8 of this Act. The Board of Game shall 25 determine the number of full big game guide concession area permits and limited big game 26 guide concession area permits that the Department of Natural Resources shall make available 27 in the initial big game guide concession area established under this section and the specific 28 authorizations that should attach to each concession permit authorized under this subsection 29 for the area using the process provided in AS 16.05.262(d). 30 (b) Notwithstanding the requirement in AS 38.05.022(a) and (c) that the Board of 31 -29- Enrolled SB 189 Game approve the establishment of the area under AS 16.05.262, the Department of Natural 1 Resources shall establish and administer a big game guide concession area permit program 2 under AS 38.05.022, added by sec. 8 of this Act, in the game management unit or subunit 3 selected by the Board of Game under (a) of this section. 4 (c) In this section, 5 (1) "concession permit" means a permit granting a big game guide the right to 6 conduct commercial big game hunts on land within the boundaries of the region selected by 7 the Board of Game under (a) of this section; 8 (2) "full big game guide concession area permit" has the meaning given in 9 AS 38.05.022(j); 10 (3) "game management unit" has the meaning given in AS 08.54.790; 11 (4) "limited big game guide concession area permit" has the meaning given in 12 AS 38.05.022(j). 13 * Sec. 47. The uncodified law of the State of Alaska is amended by adding a new section to 14 read: 15 CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 16 the extent necessary to implement sec. 31 of this Act, the Department of Health shall amend 17 and submit for federal approval the state plan for the state's child care assistance program 18 under the federal child care and development fund program, consistent with AS 47.25.001(a), 19 as amended by sec. 31 of this Act. 20 * Sec. 48. The uncodified law of the State of Alaska is amended by adding a new section to 21 read: 22 TRANSITION. Notwithstanding the effective date for AS 16.05.262 in sec. 52 of this 23 Act, the Board of Game may only accept and consider a proposal to establish a big game 24 guide concession area under AS 16.05.262, added by sec. 4 of this Act, if 25 (1) the Board of Game has established the concession area required under sec. 26 46 of this Act; and 27 (2) the Department of Natural Resources has implemented and administered a 28 big game guide concession area permit program in the concession area established under sec. 29 46 of this Act for a period of at least three years, notwithstanding the requirement in 30 AS 38.05.022(a) and (c) that the Board of Game approve the establishment of the area under 31 Enrolled SB 189 -30- AS 16.05.262. 1 * Sec. 49. The uncodified law of the State of Alaska is amended by adding a new section to 2 read: 3 CONDITIONAL EFFECT; NOTIFICATION. (a) Section 31 of this Act takes effect 4 only if, on or before January 1, 2026, the United States Department of Health and Human 5 Services 6 (1) approves the amendment to the state plan for the child care assistance 7 program under the federal child care and development fund program, consistent with 8 AS 47.25.001(a), as amended by sec. 31 of this Act; or 9 (2) determines that approval of the amendment to the state plan for the child 10 care assistance program is not necessary. 11 (b) The commissioner of health shall notify the revisor of statutes in writing within 30 12 days after the United States Department of Health and Human Services approves the 13 amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 14 this section. 15 * Sec. 50. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 16 amended to read: 17 Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 18 January 1, 2028 [2025]. 19 * Sec. 51. If sec. 31 of this Act takes effect, it takes effect on the day after the date the 20 United States Department of Health and Human Services approves the corresponding 21 amendment to the state plan or determines that approval is not necessary. 22 * Sec. 52. Except as provided in sec. 51 of this Act, this Act takes effect immediately under 23 AS 01.10.070(c). 24