Alaska 2023-2024 Regular Session

Alaska Senate Bill SB189 Latest Draft

Bill / Enrolled Version Filed 05/15/2024

                             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