HB0190a -1- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
34-GH1029\A
HOUSE BILL NO. 190
IN THE LEGISLATURE OF THE STATE OF ALASKA
THIRTY-FOURTH LEGISLATURE - FIRST SESSION
BY THE HOUSE RULES COMMITTEE BY REQUEST OF THE GOVERNOR
Introduced: 4/14/25
Referred: Education, Labor and Commerce
A BILL
FOR AN ACT ENTITLED
"An Act relating to the insurance tax education credit; relating to the income tax 1
education credit; relating to the oil or gas producer education credit; relating to the 2
property tax education credit; relating to the mining business education credit; relating 3
to the fisheries business education credit; relating to the fisheries resource landing tax 4
education credit; renaming the day care assistance program the child care assistance 5
program; relating to the child care assistance program and the child care grant 6
program; and providing for an effective date." 7
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 8
* Section 1. AS 21.96.070(a) is amended to read: 9
(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 10
AS 21.66.110 for 11
(1) contributions of cash or equipment accepted for direct instruction, 12
research, and educational support purposes, including library and museum 13 34-GH1029\A
HB 190 -2- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
acquisitions, and contributions to endowment, by an Alaska university foundation or 1
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 2
national or regional accreditation association; 3
(2) contributions of cash or equipment accepted for secondary school 4
level vocational education courses, programs, and facilities by a school district in the 5
state; 6
(3) contributions of cash or equipment accepted for vocational 7
education courses, programs, and facilities by a state-operated vocational technical 8
education and training school; 9
(4) contributions of cash or equipment accepted for a facility by a 10
nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
national or regional accreditation association; 12
(5) contributions of cash or equipment accepted for Alaska Native 13
cultural or heritage programs and educational support, including mentoring and 14
tutoring, provided by a nonprofit agency for public school staff and for students who 15
are in grades kindergarten through 12 in the state; 16
(6) contributions of cash or equipment accepted for education, 17
research, rehabilitation, and facilities by an institution that is located in the state and 18
that qualifies as a coastal ecosystem learning center under the Coastal America 19
Partnership established by the federal government; 20
(7) contributions of cash or equipment accepted for the operation of a 21
nonprofit educational resource center that supports academic achievement in grades 22
nine through 12 by coordinating curricula and statewide competition in the subject 23
areas of economics, science, social science, literature, music, art, mathematics, 24
writing, speech, and interview skills and by providing student scholarships [; 25
(8) EXPENDITURES MADE TO OPERATE A CHILD CARE 26
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 27
EMPLOYEES; 28
(9) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 29
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 30
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 31 34-GH1029\A
HB0190a -3- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
TAXPAYER'S EMPLOYEES; AND 1
(10) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 2
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 3
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 4
* Sec. 2. AS 21.96.070(a), as amended by sec. 1 of this Act, is amended to read: 5
(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 6
AS 21.66.110 for 7
(1) contributions of cash or equipment accepted for direct instruction, 8
research, and educational support purposes, including library and museum 9
acquisitions, and contributions to endowment, by an Alaska university foundation or 10
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
national or regional accreditation association; 12
(2) contributions of cash or equipment accepted for secondary school 13
level vocational education courses, programs, and facilities by a school district in the 14
state; 15
(3) contributions of cash or equipment accepted for vocational 16
education courses, programs, and facilities by a state-operated vocational technical 17
education and training school; 18
(4) contributions of cash or equipment accepted for a facility by a 19
nonprofit, public or private, Alaska two-year or four-year college accredited by a 20
national or regional accreditation association; 21
(5) contributions of cash or equipment accepted for Alaska Native 22
cultural or heritage programs and educational support, including mentoring and 23
tutoring, provided by a nonprofit agency for public school staff and for students who 24
are in grades kindergarten through 12 in the state; 25
(6) contributions of cash or equipment accepted for education, 26
research, rehabilitation, and facilities by an institution that is located in the state and 27
that qualifies as a coastal ecosystem learning center under the Coastal America 28
Partnership established by the federal government; 29
(7) contributions of cash or equipment accepted for the operation of a 30
nonprofit educational resource center that supports academic achievement in grades 31 34-GH1029\A
HB 190 -4- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
nine through 12 by coordinating curricula and statewide competition in the subject 1
areas of economics, science, social science, literature, music, art, mathematics, 2
writing, speech, and interview skills and by providing student scholarships; 3
(8) expenditures made to operate a child care facility in the state 4
for the children of the taxpayer's employees; 5
(9) contributions of cash or equipment accepted by a child care 6
facility in the state operated by a nonprofit corporation and attended by one or 7
more children of the taxpayer's employees; and 8
(10) a payment to an employee of the taxpayer made by the 9
taxpayer for the purpose of offsetting the employee's child care costs incurred in 10
the state. 11
* Sec. 3. AS 21.96.070(d) is amended to read: 12
(d) A contribution claimed as a credit under this section may not 13
(1) be the basis for a credit claimed under another provision of this 14
title; and 15
(2) when combined with contributions that are the basis for credits 16
taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 17
AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 18
amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 19
an affiliated group, then the total amount of credits may not exceed $10,000,000 20
[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 21
meaning given in AS 43.20.145. 22
* Sec. 4. AS 43.20.014(a) is amended to read: 23
(a) A taxpayer is allowed a credit against the tax due under this chapter for 24
(1) contributions of cash or equipment accepted for direct instruction, 25
research, and educational support purposes, including library and museum 26
acquisitions, and contributions to endowment, by an Alaska university foundation, by 27
a 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
(2) contributions of cash or equipment accepted for secondary school 31 34-GH1029\A
HB0190a -5- HB 190
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level vocational education courses, programs, and facilities by a school district in the 1
state; 2
(3) contributions of cash or equipment accepted for vocational 3
education courses, programs, equipment, and facilities by a state-operated vocational 4
technical education and training school, a nonprofit regional training center recognized 5
by the Department of Labor and Workforce Development, and an apprenticeship 6
program in the state that is registered with the United States Department of Labor 7
under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 8
(4) contributions of cash or equipment accepted for a facility by a 9
nonprofit, public or private, Alaska two-year or four-year college accredited by a 10
national or regional accreditation association or by a public or private nonprofit 11
elementary or secondary school in the state; 12
(5) contributions of cash or equipment accepted for Alaska Native 13
cultural or heritage programs and educational support, including mentoring and 14
tutoring, provided by a nonprofit agency for public school staff and for students who 15
are in grades kindergarten through 12 in the state; 16
(6) contributions of cash or equipment accepted for education, 17
research, rehabilitation, and facilities by an institution that is located in the state and 18
that qualifies as a coastal ecosystem learning center under the Coastal America 19
Partnership established by the federal government; 20
(7) contributions of cash or equipment accepted for the Alaska higher 21
education investment fund under AS 37.14.750; 22
(8) contributions of cash or equipment accepted for funding a 23
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 24
cost of a dual-credit course, including the cost of 25
(A) tuition and textbooks; 26
(B) registration, course, and programmatic student fees; 27
(C) on-campus room and board at the postsecondary institution 28
in the state that provides the dual-credit course; 29
(D) transportation costs to and from a residential school 30
approved by the Department of Education and Early Development under 31 34-GH1029\A
HB 190 -6- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
AS 14.16.200 or the postsecondary school in the state that provides the dual-1
credit course; and 2
(E) other related educational and programmatic costs; 3
(9) contributions of cash or equipment accepted for constructing, 4
operating, or maintaining a residential housing facility by a residential school in the 5
state approved by the Department of Education and Early Development under 6
AS 14.16.200; 7
(10) contributions of cash or equipment accepted for childhood early 8
learning and development programs and educational support to childhood early 9
learning and development programs provided by a nonprofit corporation organized 10
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 11
Education and Early Development, or through a state grant; 12
(11) contributions of cash or equipment accepted for science, 13
technology, engineering, and math programs provided by a nonprofit agency or a 14
school district for school staff and for students in grades kindergarten through 12 in 15
the state; 16
(12) contributions of cash or equipment accepted for the operation of a 17
nonprofit organization dedicated to providing educational opportunities that promote 18
the legacy of public service contributions to the state and perpetuate ongoing 19
educational programs that foster public service leadership for future generations of 20
residents of the state; 21
(13) contributions of cash or equipment accepted for the operation of a 22
nonprofit educational resource center that supports academic achievement in grades 23
nine through 12 by coordinating curricula and statewide competition in the subject 24
areas of economics, science, social science, literature, music, art, mathematics, 25
writing, speech, and interview skills and by providing student scholarships [; 26
(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 27
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 28
EMPLOYEES; 29
(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 30
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 31 34-GH1029\A
HB0190a -7- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 1
TAXPAYER'S EMPLOYEES; AND 2
(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 3
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 4
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 5
* Sec. 5. AS 43.20.014(a), as amended by sec. 4 of this Act, is amended to read: 6
(a) A taxpayer is allowed a credit against the tax due under this chapter for 7
(1) contributions of cash or equipment accepted for direct instruction, 8
research, and educational support purposes, including library and museum 9
acquisitions, and contributions to endowment, by an Alaska university foundation, by 10
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
national or regional accreditation association, or by a public or private nonprofit 12
elementary or secondary school in the state; 13
(2) contributions of cash or equipment accepted for secondary school 14
level vocational education courses, programs, and facilities by a school district in the 15
state; 16
(3) contributions of cash or equipment accepted for vocational 17
education courses, programs, equipment, and facilities by a state-operated vocational 18
technical education and training school, a nonprofit regional training center recognized 19
by the Department of Labor and Workforce Development, and an apprenticeship 20
program in the state that is registered with the United States Department of Labor 21
under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 22
(4) contributions of cash or equipment accepted for a facility by a 23
nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
national or regional accreditation association or by a public or private nonprofit 25
elementary or secondary school in the state; 26
(5) contributions of cash or equipment accepted for Alaska Native 27
cultural or heritage programs and educational support, including mentoring and 28
tutoring, provided by a nonprofit agency for public school staff and for students who 29
are in grades kindergarten through 12 in the state; 30
(6) contributions of cash or equipment accepted for education, 31 34-GH1029\A
HB 190 -8- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
research, rehabilitation, and facilities by an institution that is located in the state and 1
that qualifies as a coastal ecosystem learning center under the Coastal America 2
Partnership established by the federal government; 3
(7) contributions of cash or equipment accepted for the Alaska higher 4
education investment fund under AS 37.14.750; 5
(8) contributions of cash or equipment accepted for funding a 6
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
cost of a dual-credit course, including the cost of 8
(A) tuition and textbooks; 9
(B) registration, course, and programmatic student fees; 10
(C) on-campus room and board at the postsecondary institution 11
in the state that provides the dual-credit course; 12
(D) transportation costs to and from a residential school 13
approved by the Department of Education and Early Development under 14
AS 14.16.200 or the postsecondary school in the state that provides the dual-15
credit course; and 16
(E) other related educational and programmatic costs; 17
(9) contributions of cash or equipment accepted for constructing, 18
operating, or maintaining a residential housing facility by a residential school in the 19
state approved by the Department of Education and Early Development under 20
AS 14.16.200; 21
(10) contributions of cash or equipment accepted for childhood early 22
learning and development programs and educational support to childhood early 23
learning and development programs provided by a nonprofit corporation organized 24
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
Education and Early Development, or through a state grant; 26
(11) contributions of cash or equipment accepted for science, 27
technology, engineering, and math programs provided by a nonprofit agency or a 28
school district for school staff and for students in grades kindergarten through 12 in 29
the state; 30
(12) contributions of cash or equipment accepted for the operation of a 31 34-GH1029\A
HB0190a -9- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
nonprofit organization dedicated to providing educational opportunities that promote 1
the legacy of public service contributions to the state and perpetuate ongoing 2
educational programs that foster public service leadership for future generations of 3
residents of the state; 4
(13) contributions of cash or equipment accepted for the operation of a 5
nonprofit educational resource center that supports academic achievement in grades 6
nine through 12 by coordinating curricula and statewide competition in the subject 7
areas of economics, science, social science, literature, music, art, mathematics, 8
writing, speech, and interview skills and by providing student scholarships; 9
(14) expenditures made to operate a child care facility in the state 10
for the children of the taxpayer's employees; 11
(15) contributions of cash or equipment accepted by a child care 12
facility in the state operated by a nonprofit corporation and attended by one or 13
more children of the taxpayer's employees; and 14
(16) a payment to an employee of the taxpayer made by the 15
taxpayer for the purpose of offsetting the employee's child care costs incurred in 16
the state. 17
* Sec. 6. AS 43.20.014(d) is amended to read: 18
(d) A contribution claimed as a credit under this section may not 19
(1) be the basis for a credit claimed under another provision of this 20
title; 21
(2) also be allowed as a deduction under 26 U.S.C. (Internal Revenue 22
Code) against the tax imposed by this chapter; and 23
(3) when combined with contributions that are the basis for credits 24
taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 25
AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 26
amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 27
an affiliated group, then the total amount of credits may not exceed $10,000,000 28
[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 29
meaning given in AS 43.20.145. 30
* Sec. 7. AS 43.55.019(a) is amended to read: 31 34-GH1029\A
HB 190 -10- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
(a) A producer of oil or gas is allowed a credit against the tax levied by 1
AS 43.55.011(e) for 2
(1) contributions of cash or equipment accepted for direct instruction, 3
research, and educational support purposes, including library and museum 4
acquisitions, and contributions to endowment, by an Alaska university foundation or 5
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 6
national or regional accreditation association; 7
(2) contributions of cash or equipment accepted for secondary school 8
level vocational education courses, programs, and facilities by a school district in the 9
state; 10
(3) contributions of cash or equipment accepted for vocational 11
education courses, programs, equipment, and facilities by a state-operated vocational 12
technical education and training school, a nonprofit regional training center recognized 13
by the Department of Labor and Workforce Development, and an apprenticeship 14
program in the state that is registered with the United States Department of Labor 15
under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 16
(4) contributions of cash or equipment accepted for a facility by a 17
nonprofit, public or private, Alaska two-year or four-year college accredited by a 18
national or regional accreditation association; 19
(5) contributions of cash or equipment accepted for Alaska Native 20
cultural or heritage programs and educational support, including mentoring and 21
tutoring, provided by a nonprofit agency for public school staff and for students who 22
are in grades kindergarten through 12 in the state; 23
(6) contributions of cash or equipment accepted for education, 24
research, rehabilitation, and facilities by an institution that is located in the state and 25
that qualifies as a coastal ecosystem learning center under the Coastal America 26
Partnership established by the federal government; 27
(7) contributions of cash or equipment accepted for the Alaska higher 28
education investment fund under AS 37.14.750; 29
(8) contributions of cash or equipment accepted for the operation of a 30
nonprofit educational resource center that supports academic achievement in grades 31 34-GH1029\A
HB0190a -11- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
nine through 12 by coordinating curricula and statewide competition in the subject 1
areas of economics, science, social science, literature, music, art, mathematics, 2
writing, speech, and interview skills and by providing student scholarships [; 3
(9) EXPENDITURES MADE TO OPERATE A CHILD CARE 4
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 5
EMPLOYEES; 6
(10) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 7
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 8
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 9
TAXPAYER'S EMPLOYEES; AND 10
(11) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 11
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 12
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 13
* Sec. 8. AS 43.55.019(a), as amended by sec. 7 of this Act, is amended to read: 14
(a) A producer of oil or gas is allowed a credit against the tax levied by 15
AS 43.55.011(e) for 16
(1) contributions of cash or equipment accepted for direct instruction, 17
research, and educational support purposes, including library and museum 18
acquisitions, and contributions to endowment, by an Alaska university foundation or 19
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 20
national or regional accreditation association; 21
(2) contributions of cash or equipment accepted for secondary school 22
level vocational education courses, programs, and facilities by a school district in the 23
state; 24
(3) contributions of cash or equipment accepted for vocational 25
education courses, programs, equipment, and facilities by a state-operated vocational 26
technical education and training school, a nonprofit regional training center recognized 27
by the Department of Labor and Workforce Development, and an apprenticeship 28
program in the state that is registered with the United States Department of Labor 29
under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 30
(4) contributions of cash or equipment accepted for a facility by a 31 34-GH1029\A
HB 190 -12- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
nonprofit, public or private, Alaska two-year or four-year college accredited by a 1
national or regional accreditation association; 2
(5) contributions of cash or equipment accepted for Alaska Native 3
cultural or heritage programs and educational support, including mentoring and 4
tutoring, provided by a nonprofit agency for public school staff and for students who 5
are in grades kindergarten through 12 in the state; 6
(6) contributions of cash or equipment accepted for education, 7
research, rehabilitation, and facilities by an institution that is located in the state and 8
that qualifies as a coastal ecosystem learning center under the Coastal America 9
Partnership established by the federal government; 10
(7) contributions of cash or equipment accepted for the Alaska higher 11
education investment fund under AS 37.14.750; 12
(8) contributions of cash or equipment accepted for the operation of a 13
nonprofit educational resource center that supports academic achievement in grades 14
nine through 12 by coordinating curricula and statewide competition in the subject 15
areas of economics, science, social science, literature, music, art, mathematics, 16
writing, speech, and interview skills and by providing student scholarships; 17
(9) expenditures made to operate a child care facility in the state 18
for the children of the taxpayer's employees; 19
(10) contributions of cash or equipment accepted by a child care 20
facility in the state operated by a nonprofit corporation and attended by one or 21
more children of the taxpayer's employees; and 22
(11) a payment to an employee of the taxpayer made by the 23
taxpayer for the purpose of offsetting the employee's child care costs incurred in 24
the state. 25
* Sec. 9. AS 43.55.019(d) is amended to read: 26
(d) A contribution claimed as a credit under this section may not 27
(1) be the basis for a credit claimed under another provision of this 28
title; and 29
(2) when combined with contributions that are the basis for credits 30
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 31 34-GH1029\A
HB0190a -13- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 1
amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 2
an affiliated group, then the total amount of credits may not exceed $10,000,000 3
[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 4
meaning given in AS 43.20.145. 5
* Sec. 10. AS 43.56.018(a) is amended to read: 6
(a) The owner of property taxable under this chapter is allowed a credit 7
against the tax due under this chapter for 8
(1) contributions of cash or equipment accepted for direct instruction, 9
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 school 14
level vocational education courses, programs, and facilities by a school district in the 15
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; 30
(7) contributions of cash or equipment accepted for the Alaska higher 31 34-GH1029\A
HB 190 -14- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
education investment fund under AS 37.14.750; 1
(8) contributions of cash or equipment accepted for the operation of a 2
nonprofit educational resource center that supports academic achievement in grades 3
nine through 12 by coordinating curricula and statewide competition in the subject 4
areas of economics, science, social science, literature, music, art, mathematics, 5
writing, speech, and interview skills and by providing student scholarships [; 6
(9) EXPENDITURES MADE TO OPERATE A CHILD CARE 7
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 8
EMPLOYEES; 9
(10) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 10
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 11
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 12
TAXPAYER'S EMPLOYEES; AND 13
(11) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 14
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 15
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 16
* Sec. 11. AS 43.56.018(a), as amended by sec. 10 of this Act, is amended to read: 17
(a) The owner of property taxable under this chapter is allowed a credit 18
against the tax due under this chapter for 19
(1) contributions of cash or equipment accepted for direct instruction, 20
research, and educational support purposes, including library and museum 21
acquisitions, and contributions to endowment, by an Alaska university foundation or 22
by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 23
national or regional accreditation association; 24
(2) contributions of cash or equipment accepted for secondary school 25
level vocational education courses, programs, and facilities by a school district in the 26
state; 27
(3) contributions of cash or equipment accepted for vocational 28
education courses, programs, and facilities by a state-operated vocational technical 29
education and training school; 30
(4) contributions of cash or equipment accepted for a facility by a 31 34-GH1029\A
HB0190a -15- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
nonprofit, public or private, Alaska two-year or four-year college accredited by a 1
national or regional accreditation association; 2
(5) contributions of cash or equipment accepted for Alaska Native 3
cultural or heritage programs and educational support, including mentoring and 4
tutoring, provided by a nonprofit agency for public school staff and for students who 5
are in grades kindergarten through 12 in the state; 6
(6) contributions of cash or equipment accepted for education, 7
research, rehabilitation, and facilities by an institution that is located in the state and 8
that qualifies as a coastal ecosystem learning center under the Coastal America 9
Partnership established by the federal government; 10
(7) contributions of cash or equipment accepted for the Alaska higher 11
education investment fund under AS 37.14.750; 12
(8) contributions of cash or equipment accepted for the operation of a 13
nonprofit educational resource center that supports academic achievement in grades 14
nine through 12 by coordinating curricula and statewide competition in the subject 15
areas of economics, science, social science, literature, music, art, mathematics, 16
writing, speech, and interview skills and by providing student scholarships; 17
(9) expenditures made to operate a child care facility in the state 18
for the children of the taxpayer's employees; 19
(10) contributions of cash or equipment accepted by a child care 20
facility in the state operated by a nonprofit corporation and attended by one or 21
more children of the taxpayer's employees; and 22
(11) a payment to an employee of the taxpayer made by the 23
taxpayer for the purpose of offsetting the employee's child care costs incurred in 24
the state. 25
* Sec. 12. AS 43.56.018(d) is amended to read: 26
(d) A contribution claimed as a credit under this section may not 27
(1) be the basis for a credit claimed under another provision of this 28
title; and 29
(2) when combined with contributions that are the basis for credits 30
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 31 34-GH1029\A
HB 190 -16- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 1
amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 2
an affiliated group, then the total amount of credits may not exceed $10,000,000 3
[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 4
meaning given in AS 43.20.145. 5
* Sec. 13. AS 43.65.018(a) is amended to read: 6
(a) A person engaged in the business of mining in the state is allowed a credit 7
against the tax due under this chapter for 8
(1) contributions of cash or equipment accepted for direct instruction, 9
research, and educational support purposes, including library and museum 10
acquisitions, and contributions to endowment, by an Alaska university foundation, by 11
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12
national or regional accreditation association, or by a public or private nonprofit 13
elementary or secondary school in the state; 14
(2) contributions of cash or equipment accepted for secondary school 15
level vocational education courses, programs, and facilities by a school district in the 16
state; 17
(3) contributions of cash or equipment accepted for vocational 18
education courses, programs, and facilities by a state- operated vocational technical 19
education and training school; 20
(4) contributions of cash or equipment accepted for a facility by a 21
nonprofit, public or private, Alaska two-year or four-year college accredited by a 22
national or regional accreditation association or by a public or private nonprofit 23
elementary or secondary school in the state; 24
(5) contributions of cash or equipment accepted for Alaska Native 25
cultural or heritage programs and educational support, including mentoring and 26
tutoring, provided by a nonprofit agency for public school staff and for students who 27
are in grades kindergarten through 12 in the state; 28
(6) contributions of cash or equipment accepted for education, 29
research, rehabilitation, and facilities by an institution that is located in the state and 30
that qualifies as a coastal ecosystem learning center under the Coastal America 31 34-GH1029\A
HB0190a -17- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
Partnership established by the federal government; 1
(7) contributions of cash or equipment accepted for the Alaska higher 2
education investment fund under AS 37.14.750; 3
(8) contributions of cash or equipment accepted for funding a 4
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 5
cost of a dual-credit course, including the cost of 6
(A) tuition and textbooks; 7
(B) registration, course, and programmatic student fees; 8
(C) on-campus room and board at the postsecondary institution 9
in the state that provides the dual-credit course; 10
(D) transportation costs to and from a residential school 11
approved by the Department of Education and Early Development under 12
AS 14.16.200 or the postsecondary school in the state that provides the dual-13
credit course; and 14
(E) other related educational and programmatic costs; 15
(9) contributions of cash or equipment accepted for constructing, 16
operating, or maintaining a residential housing facility by a residential school 17
approved by the Department of Education and Early Development under 18
AS 14.16.200; 19
(10) contributions of cash or equipment accepted for childhood early 20
learning and development programs and educational support to childhood early 21
learning and development programs provided by a nonprofit corporation organized 22
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 23
Education and Early Development, or through a state grant; 24
(11) contributions of cash or equipment accepted for science, 25
technology, engineering, and math programs provided by a nonprofit agency or a 26
school district for school staff and for students in grades kindergarten through 12 in 27
the state; 28
(12) contributions of cash or equipment accepted for the operation of a 29
nonprofit organization dedicated to providing educational opportunities that promote 30
the legacy of public service contributions to the state and perpetuate ongoing 31 34-GH1029\A
HB 190 -18- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
educational programs that foster public service leadership for future generations of 1
residents of the state; 2
(13) contributions of cash or equipment accepted for the operation of a 3
nonprofit educational resource center that supports academic achievement in grades 4
nine through 12 by coordinating curricula and statewide competition in the subject 5
areas of economics, science, social science, literature, music, art, mathematics, 6
writing, speech, and interview skills and by providing student scholarships [; 7
(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 8
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 9
EMPLOYEES; 10
(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 11
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 12
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 13
TAXPAYER'S EMPLOYEES; AND 14
(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 15
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 16
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 17
* Sec. 14. AS 43.65.018(a), as amended by sec. 13 of this Act, is amended to read: 18
(a) A person engaged in the business of mining in the state is allowed a credit 19
against the tax due under this chapter for 20
(1) contributions of cash or equipment accepted for direct instruction, 21
research, and educational support purposes, including library and museum 22
acquisitions, and contributions to endowment, by an Alaska university foundation, by 23
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
national or regional accreditation association, or by a public or private nonprofit 25
elementary or secondary school in the state; 26
(2) contributions of cash or equipment accepted for secondary school 27
level vocational education courses, programs, and facilities by a school district in the 28
state; 29
(3) contributions of cash or equipment accepted for vocational 30
education courses, programs, and facilities by a state- operated vocational technical 31 34-GH1029\A
HB0190a -19- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
education and training school; 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 higher 14
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 29
approved by the Department of Education and Early Development under 30
AS 14.16.200; 31 34-GH1029\A
HB 190 -20- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
(10) contributions of cash or equipment accepted for childhood early 1
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; 9
(12) contributions of cash or equipment accepted for the operation of a 10
nonprofit organization dedicated to providing educational opportunities that promote 11
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) contributions of cash or equipment accepted for the operation of a 15
nonprofit educational resource center that supports academic achievement in grades 16
nine through 12 by coordinating curricula and statewide competition in the subject 17
areas of economics, science, social science, literature, music, art, mathematics, 18
writing, speech, and interview skills and by providing student scholarships; 19
(14) expenditures made to operate a child care facility in the state 20
for the children of the taxpayer's employees; 21
(15) contributions of cash or equipment accepted by a child care 22
facility in the state operated by a nonprofit corporation and attended by one or 23
more children of the taxpayer's employees; and 24
(16) a payment to an employee of the taxpayer made by the 25
taxpayer for the purpose of offsetting the employee's child care costs incurred in 26
the state. 27
* Sec. 15. AS 43.65.018(d) is amended to read: 28
(d) A contribution claimed as a credit under this section may not 29
(1) be the basis for a credit claimed under another provision of this 30
title; and 31 34-GH1029\A
HB0190a -21- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
(2) when combined with contributions that are the basis for credits 1
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 2
AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 3
amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 4
member of an affiliated group, then the total amount of credits may not exceed 5
$10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 6
has the meaning given in AS 43.20.145. 7
* Sec. 16. AS 43.75.018(a) is amended to read: 8
(a) A person engaged in a fisheries business is allowed a credit against the tax 9
due under this chapter for 10
(1) contributions of cash or equipment accepted for direct instruction, 11
research, and educational support purposes, including library and museum 12
acquisitions, and contributions to endowment, by an Alaska university foundation, by 13
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 14
national or regional accreditation association, or by a public or private nonprofit 15
elementary or secondary school in the state; 16
(2) contributions of cash or equipment accepted for secondary school 17
level vocational education courses, programs, and facilities by a school district in the 18
state; 19
(3) contributions of cash or equipment accepted for vocational 20
education courses, programs, and facilities by a state-operated vocational technical 21
education and training school; 22
(4) contributions of cash or equipment accepted for a facility by a 23
nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
national or regional accreditation association or by a public or private nonprofit 25
elementary or secondary school in the state; 26
(5) contributions of cash or equipment accepted for Alaska Native 27
cultural or heritage programs and educational support, including mentoring and 28
tutoring, provided by a nonprofit agency for public school staff and for students who 29
are in grades kindergarten through 12 in the state; 30
(6) contributions of cash or equipment accepted for education, 31 34-GH1029\A
HB 190 -22- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
research, rehabilitation, and facilities by an institution that is located in the state and 1
that qualifies as a coastal ecosystem learning center under the Coastal America 2
Partnership established by the federal government; 3
(7) contributions of cash or equipment accepted for the Alaska higher 4
education investment fund under AS 37.14.750; 5
(8) contributions of cash or equipment accepted for funding a 6
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
cost of a dual-credit course, including the cost of 8
(A) tuition and textbooks; 9
(B) registration, course, and programmatic student fees; 10
(C) on-campus room and board at the postsecondary institution 11
in the state that provides the dual-credit course; 12
(D) transportation costs to and from a residential school 13
approved by the Department of Education and Early Development under 14
AS 14.16.200 or the postsecondary school in the state that provides the dual-15
credit course; and 16
(E) other related educational and programmatic costs; 17
(9) contributions of cash or equipment accepted for constructing, 18
operating, or maintaining a residential housing facility by a residential school 19
approved by the Department of Education and Early Development under 20
AS 14.16.200; 21
(10) contributions of cash or equipment accepted for childhood early 22
learning and development programs and educational support to childhood early 23
learning and development programs provided by a nonprofit corporation organized 24
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
Education and Early Development, or through a state grant; 26
(11) contributions of cash or equipment accepted for science, 27
technology, engineering, and math programs provided by a nonprofit agency or a 28
school district for school staff and for students in grades kindergarten through 12 in 29
the state; 30
(12) contributions of cash or equipment accepted for the operation of a 31 34-GH1029\A
HB0190a -23- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
nonprofit organization dedicated to providing educational opportunities that promote 1
the legacy of public service contributions to the state and perpetuate ongoing 2
educational programs that foster public service leadership for future generations of 3
residents of the state; 4
(13) contributions of cash or equipment accepted for the operation of a 5
nonprofit educational resource center that supports academic achievement in grades 6
nine through 12 by coordinating curricula and statewide competition in the subject 7
areas of economics, science, social science, literature, music, art, mathematics, 8
writing, speech, and interview skills and by providing student scholarships [; 9
(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 10
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 11
EMPLOYEES; 12
(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 13
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 14
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 15
TAXPAYER'S EMPLOYEES; AND 16
(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 17
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 18
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 19
* Sec. 17. AS 43.75.018(a), as amended by sec. 16 of this Act, is amended to read: 20
(a) A person engaged in a fisheries business is allowed a credit against the tax 21
due under this chapter for 22
(1) contributions of cash or equipment accepted for direct instruction, 23
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 school 29
level vocational education courses, programs, and facilities by a school district in the 30
state; 31 34-GH1029\A
HB 190 -24- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
(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 higher 16
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 34-GH1029\A
HB0190a -25- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
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 early 3
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; 11
(12) contributions of cash or equipment accepted for the operation of a 12
nonprofit organization dedicated to providing educational opportunities that promote 13
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) contributions of cash or equipment accepted for the operation of a 17
nonprofit educational resource center that supports academic achievement in grades 18
nine through 12 by coordinating curricula and statewide competition in the subject 19
areas of economics, science, social science, literature, music, art, mathematics, 20
writing, speech, and interview skills and by providing student scholarships; 21
(14) expenditures made to operate a child care facility in the state 22
for the children of the taxpayer's employees; 23
(15) contributions of cash or equipment accepted by a child care 24
facility in the state operated by a nonprofit corporation and attended by one or 25
more children of the taxpayer's employees; and 26
(16) a payment to an employee of the taxpayer made by the 27
taxpayer for the purpose of offsetting the employee's child care costs incurred in 28
the state. 29
* Sec. 18. AS 43.75.018(d) is amended to read: 30
(d) A contribution claimed as a credit under this section may not 31 34-GH1029\A
HB 190 -26- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
(1) be the basis for a credit claimed under another provision of this 1
title; and 2
(2) when combined with contributions that are the basis for credits 3
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 4
AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 5
amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 6
member of an affiliated group, then the total amount of credits may not exceed 7
$10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 8
has the meaning given in AS 43.20.145. 9
* Sec. 19. AS 43.77.045(a) is amended to read: 10
(a) A person engaged in a floating fisheries business is allowed a credit 11
against the tax due under this chapter for 12
(1) contributions of cash or equipment accepted for direct instruction, 13
research, and educational support purposes, including library and museum 14
acquisitions, and contributions to endowment, by an Alaska university foundation, by 15
a nonprofit, public or private, Alaska two-year or four-year college accredited by a 16
national or regional accreditation association, or by a public or private nonprofit 17
elementary or secondary school in the state; 18
(2) contributions of cash or equipment accepted for secondary school 19
level vocational education courses, programs, and facilities by a school district in the 20
state; 21
(3) contributions of cash or equipment accepted for vocational 22
education courses, programs, and facilities by a state-operated vocational technical 23
education and training school; 24
(4) contributions of cash or equipment accepted for a facility by a 25
nonprofit, public or private, Alaska two-year or four-year college accredited by a 26
national or regional accreditation association or by a public or private nonprofit 27
elementary or secondary school in the state; 28
(5) contributions of cash or equipment accepted for Alaska Native 29
cultural or heritage programs and educational support, including mentoring and 30
tutoring, provided by a nonprofit agency for public school staff and for students who 31 34-GH1029\A
HB0190a -27- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
are in grades kindergarten through 12 in the state; 1
(6) contributions of cash or equipment accepted for education, 2
research, rehabilitation, and facilities by an institution that is located in the state and 3
that qualifies as a coastal ecosystem learning center under the Coastal America 4
Partnership established by the federal government; 5
(7) contributions of cash or equipment accepted for the Alaska higher 6
education investment fund under AS 37.14.750; 7
(8) contributions of cash or equipment accepted for funding a 8
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 9
cost of a dual-credit course, including the cost of 10
(A) tuition and textbooks; 11
(B) registration, course, and programmatic student fees; 12
(C) on-campus room and board at the postsecondary institution 13
in the state that provides the dual-credit course; 14
(D) transportation costs to and from a residential school 15
approved by the Department of Education and Early Development under 16
AS 14.16.200 or the postsecondary school in the state that provides the dual-17
credit course; and 18
(E) other related educational and programmatic costs; 19
(9) contributions of cash or equipment accepted for constructing, 20
operating, or maintaining a residential housing facility by a residential school 21
approved by the Department of Education and Early Development under 22
AS 14.16.200; 23
(10) contributions of cash or equipment accepted for childhood early 24
learning and development programs and educational support to childhood early 25
learning and development programs provided by a nonprofit corporation organized 26
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 27
Education and Early Development, or through a state grant; 28
(11) contributions of cash or equipment accepted for science, 29
technology, engineering, and math programs provided by a nonprofit agency or a 30
school district for school staff and for students in grades kindergarten through 12 in 31 34-GH1029\A
HB 190 -28- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
the state; 1
(12) contributions of cash or equipment accepted for the operation of a 2
nonprofit organization dedicated to providing educational opportunities that promote 3
the legacy of public service contributions to the state and perpetuate ongoing 4
educational programs that foster public service leadership for future generations of 5
residents of the state; 6
(13) contributions of cash or equipment accepted for the operation of a 7
nonprofit educational resource center that supports academic achievement in grades 8
nine through 12 by coordinating curricula and statewide competition in the subject 9
areas of economics, science, social science, literature, music, art, mathematics, 10
writing, speech, and interview skills and by providing student scholarships [; 11
(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 12
FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 13
EMPLOYEES; 14
(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 15
BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 16
CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 17
TAXPAYER'S EMPLOYEES; AND 18
(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 19
MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 20
EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 21
* Sec. 20. AS 43.77.045(a), as amended by sec. 19 of this Act, is amended to read: 22
(a) A person engaged in a floating fisheries business is allowed a credit 23
against the tax due under this chapter for 24
(1) contributions of cash or equipment accepted for direct instruction, 25
research, and educational support purposes, including library and museum 26
acquisitions, and contributions to endowment, by an Alaska university foundation, by 27
a 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
(2) contributions of cash or equipment accepted for secondary school 31 34-GH1029\A
HB0190a -29- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
level vocational education courses, programs, and facilities by a school district in the 1
state; 2
(3) contributions of cash or equipment accepted for vocational 3
education courses, programs, and facilities by a state-operated vocational technical 4
education and training school; 5
(4) contributions of cash or equipment accepted for a facility by a 6
nonprofit, public or private, Alaska two-year or four-year college accredited by a 7
national or regional accreditation association or by a public or private nonprofit 8
elementary or secondary school in the state; 9
(5) contributions of cash or equipment accepted for Alaska Native 10
cultural or heritage programs and educational support, including mentoring and 11
tutoring, provided by a nonprofit agency for public school staff and for students who 12
are in grades kindergarten through 12 in the state; 13
(6) contributions of cash or equipment accepted for education, 14
research, rehabilitation, and facilities by an institution that is located in the state and 15
that qualifies as a coastal ecosystem learning center under the Coastal America 16
Partnership established by the federal government; 17
(7) contributions of cash or equipment accepted for the Alaska higher 18
education investment fund under AS 37.14.750; 19
(8) contributions of cash or equipment accepted for funding a 20
scholarship awarded by a nonprofit organization to a dual-credit student to defray the 21
cost of a dual-credit course, including the cost of 22
(A) tuition and textbooks; 23
(B) registration, course, and programmatic student fees; 24
(C) on-campus room and board at the postsecondary institution 25
in the state that provides the dual-credit course; 26
(D) transportation costs to and from a residential school 27
approved by the Department of Education and Early Development under 28
AS 14.16.200 or the postsecondary school in the state that provides the dual-29
credit course; and 30
(E) other related educational and programmatic costs; 31 34-GH1029\A
HB 190 -30- HB0190a
New Text Underlined [DELETED TEXT BRACKETED]
(9) contributions of cash or equipment accepted for constructing, 1
operating, or maintaining a residential housing facility by a residential school 2
approved by the Department of Education and Early Development under 3
AS 14.16.200; 4
(10) contributions of cash or equipment accepted for childhood early 5
learning and development programs and educational support to childhood early 6
learning and development programs provided by a nonprofit corporation organized 7
under AS 10.20, a tribal entity, or a school district in the state, by the Department of 8
Education and Early Development, or through a state grant; 9
(11) contributions of cash or equipment accepted for science, 10
technology, engineering, and math programs provided by a nonprofit agency or a 11
school district for school staff and for students in grades kindergarten through 12 in 12
the state; 13
(12) contributions of cash or equipment accepted for the operation of a 14
nonprofit organization dedicated to providing educational opportunities that promote 15
the legacy of public service contributions to the state and perpetuate ongoing 16
educational programs that foster public service leadership for future generations of 17
residents of the state; 18
(13) contributions of cash or equipment accepted for the operation of a 19
nonprofit educational resource center that supports academic achievement in grades 20
nine through 12 by coordinating curricula and statewide competition in the subject 21
areas of economics, science, social science, literature, music, art, mathematics, 22
writing, speech, and interview skills and by providing student scholarships; 23
(14) expenditures made to operate a child care facility in the state 24
for the children of the taxpayer's employees; 25
(15) contributions of cash or equipment accepted by a child care 26
facility in the state operated by a nonprofit corporation and attended by one or 27
more children of the taxpayer's employees; and 28
(16) a payment to an employee of the taxpayer made by the 29
taxpayer for the purpose of offsetting the employee's child care costs incurred in 30
the state. 31 34-GH1029\A
HB0190a -31- HB 190
New Text Underlined [DELETED TEXT BRACKETED]
* Sec. 21. AS 43.77.045(d) is amended to read: 1
(d) A contribution claimed as a credit under this section may not 2
(1) be the basis for a credit claimed under another provision of this 3
title; and 4
(2) when combined with contributions that are the basis for credits 5
taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 6
AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 7
amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 8
member of an affiliated group, then the total amount of credits may not exceed 9
$10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 10
has the meaning given in AS 43.20.145. 11
* Sec. 22. AS 47.05.030(a) is amended to read: 12
(a) Except as provided in (b) and (c) of this section and for purposes directly 13
connected with the administration of general assistance, adult public assistance, the 14
day [CHILD] care assistance program authorized under AS 47.25.001 - 47.25.095, or 15
the Alaska temporary assistance program, and in accordance with the regulations of 16
the department, a person may not solicit, disclose, receive, make use of, or authorize, 17
knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 18
information concerning, persons applying for or receiving the assistance directly or 19
indirectly derived from the records, papers, files, or communications of the department 20
or subdivisions or agencies of the department, or acquired in the course of the 21
performance of official duties. 22
* Sec. 23. AS 47.05.030(a), as amended by sec. 22 of this Act, is amended to read: 23
(a) Except as provided in (b) and (c) of this section and for purposes directly 24
connected with the administration of general assistance, adult public assistance, the 25
child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 26
the Alaska temporary assistance program, and in accordance with the regulations of 27
the department, a person may not solicit, disclose, receive, make use of, or authorize, 28
knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 29
information concerning, persons applying for or receiving the assistance directly or 30
indirectly derived from the records, papers, files, or communications of the department 31 34-GH1029\A
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or subdivisions or agencies of the department, or acquired in the course of the 1
performance of official duties. 2
* Sec. 24. AS 47.05.085(a) is amended to read: 3
(a) The commissioner or the commissioner's designee at the director level may 4
issue subpoenas to compel the production of books, papers, correspondence, 5
memoranda, and other records considered necessary as evidence in connection with an 6
investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 7
(assistance for catastrophic illnesses and acute or chronic medical conditions), 8
AS 47.25 (day [CHILD] care assistance, child care grants, general relief, adult public 9
assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 10
* Sec. 25. AS 47.05.085(a), as amended by sec. 24 of this Act, is amended to read: 11
(a) The commissioner or the commissioner's designee at the director level may 12
issue subpoenas to compel the production of books, papers, correspondence, 13
memoranda, and other records considered necessary as evidence in connection with an 14
investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 15
(assistance for catastrophic illnesses and acute or chronic medical conditions), 16
AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 17
assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 18
* Sec. 26. AS 47.25.001(a) is amended to read: 19
(a) The department shall 20
(1) implement and administer a program to assist in providing day 21
[CHILD] care for the children of low and moderate income families according to the 22
requirements of AS 47.25.001 - 47.25.095; 23
(2) establish standards of eligibility for day [CHILD] care benefits [; 24
THE STANDARDS MUST PROVIDE THAT THE MAXIMUM MONTHLY 25
HOUSEHOLD INCOME FOR A FAMILY TO BE ELIGIBLE FOR THE 26
PROGRAM IS 105 PERCENT OF THE MEDIAN MONTHLY HOUSEHOLD 27
INCOME IN THE STATE, ADJUSTED FOR FAMILY SIZE, UNLESS THE 28
FAMILY IS OTHERWISE EXEMPT FROM INCOME ELIGIBILITY 29
REQUIREMENTS]; 30
(3) contract for the care of children of eligible families; 31 34-GH1029\A
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(4) establish procedures to periodically review the needs of families 1
receiving day [CHILD] care benefits; 2
(5) provide notification to the local government body of the request for 3
a contract with a day [CHILD] care facility; 4
(6) establish an electronic application for assistance and allow an 5
applicant to submit an application in electronic format or in other formats required by 6
state and federal law; the electronic application must inform an applicant that a false 7
statement made on the application will be investigated and is punishable under 8
AS 11.56.210 [; 9
(7) ESTABLISH A PROGRAM TO PARTNER WITH PRIVATE 10
SECTOR ENTITIES TO CREATE INCENTIVES FOR EMPLOYERS TO 11
DEVELOP ON-SITE OR NEAR-SITE CHILD CARE]. 12
* Sec. 27. AS 47.25.001(a), as amended by sec. 26 of this Act, is amended to read: 13
(a) The department shall 14
(1) implement and administer a program to assist in providing child 15
[DAY] care for the children of low and moderate income families according to the 16
requirements of AS 47.25.001 - 47.25.095; 17
(2) establish standards of eligibility for child [DAY] care benefits; 18
(3) contract for the care of children of eligible families; 19
(4) establish procedures to periodically review the needs of families 20
receiving child [DAY] care benefits; 21
(5) provide notification to the local government body of the request for 22
a contract with a child [DAY] care facility; 23
(6) establish an electronic application for assistance and allow an 24
applicant to submit an application in electronic format or in other formats required by 25
state and federal law; the electronic application must inform an applicant that a false 26
statement made on the application will be investigated and is punishable under 27
AS 11.56.210. 28
* Sec. 28. AS 47.25.011 is amended to read: 29
Sec. 47.25.011. Administrative costs of program contractors. To defray 30
administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 31 34-GH1029\A
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or 12 percent, whichever is greater, of the day [CHILD] care assistance program funds 1
it receives from the department under the contract. 2
* Sec. 29. AS 47.25.011, as amended by sec. 28 of this Act, is amended to read: 3
Sec. 47.25.011. Administrative costs of program contractors. To defray 4
administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 5
or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 6
it receives from the department under the contract. 7
* Sec. 30. AS 47.25.021 is amended to read: 8
Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 9
the care of children of a low or moderate income family only if a parent or guardian, 10
because of the day [CHILD] care, is freed to work or to seek work or to attend school. 11
Benefits may not be paid for the care of children of a family where one parent or 12
guardian is not working, actively seeking work, or attending school and is physically 13
and mentally capable of caring for the children 14
* Sec. 31. AS 47.25.021, as amended by sec. 30 of this Act, is amended to read: 15
Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 16
the care of children of a low or moderate income family only if a parent or guardian, 17
because of the child [DAY] care, is freed to work or to seek work or to attend school. 18
Benefits may not be paid for the care of children of a family where one parent or 19
guardian is not working, actively seeking work, or attending school and is physically 20
and mentally capable of caring for the children 21
* Sec. 32. AS 47.25.031 is amended to read: 22
Sec. 47.25.031. Eligibility of families for benefits. The department shall 23
determine the eligibility of families for day [CHILD] care benefits on the basis of the 24
following factors: 25
(1) income of the family including salary, alimony, child support, 26
retirement benefits, social security, and any other source of income; 27
(2) number of children in the family; 28
(3) whether there is one parent or guardian solely responsible for the 29
care of the family. 30
* Sec. 33. AS 47.25.031, as amended by sec. 32 of this Act, is amended to read: 31 34-GH1029\A
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Sec. 47.25.031. Eligibility of families for benefits. The department shall 1
determine the eligibility of families for child [DAY] care benefits on the basis of the 2
following factors: 3
(1) income of the family including salary, alimony, child support, 4
retirement benefits, social security, and any other source of income, unless the family 5
is otherwise exempt from income eligibility requirements; 6
(2) number of children in the family; 7
(3) whether there is one parent or guardian solely responsible for the 8
care of the family. 9
* Sec. 34. AS 47.25.041 is amended to read: 10
Sec. 47.25.041. Contributions by parent or guardian. The department shall 11
develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 12
determining the amount to be contributed by the parent or guardian for child care [; 13
THE AMOUNT MAY NOT EXCEED SEVEN PERCENT OF THE FAMILY 14
MONTHLY INCOME]. The contribution of the parent or guardian shall be paid to the 15
day [CHILD] care facility. 16
* Sec. 35. AS 47.25.041, as amended by sec. 34 of this Act, is amended to read: 17
Sec. 47.25.041. Contributions by parent or guardian. The department shall 18
develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 19
determining the amount to be contributed by the parent or guardian for child care. The 20
contribution of the parent or guardian shall be paid to the child [DAY] care facility. 21
* Sec. 36. AS 47.25.051 is amended to read: 22
Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 23
select the day [CHILD] care facility for the care of their children. 24
(b) Benefits shall be paid by the department directly to the municipality or 25
organization contracting with the day [CHILD] care facility. 26
(c) The department shall use a market rate study or a cost of care study to 27
establish a subsidy rate for each region served by the program established under 28
AS 47.25.001. The department shall use the subsidy rate to determine the amount of 29
benefits payable by the department under (b) of this section. 30
* Sec. 37. AS 47.25.051, as amended by sec. 36 of this Act, is amended to read: 31 34-GH1029\A
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Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 1
select the child [DAY] care facility for the care of their children. 2
(b) Benefits shall be paid by the department directly to the municipality or 3
organization contracting with the child [DAY] care facility. 4
(c) The department shall use a market rate study or a cost of care study to 5
establish a subsidy rate for each region served by the program established under 6
AS 47.25.001. The department shall use the subsidy rate to determine the amount of 7
benefits payable by the department under (b) of this section. 8
* Sec. 38. AS 47.25.051 is amended by adding a new subsection to read: 9
(d) The department shall use a market rate study or a cost of care study, or 10
both, to establish a subsidy rate for each region served by the program established 11
under AS 47.25.001. The department shall use the subsidy rate to determine the 12
amount of benefits payable by the department under (b) of this section. 13
* Sec. 39. AS 47.25.071(b) is amended to read: 14
(b) To qualify for a grant under (a) or (d) of this section, the child care facility 15
must 16
(1) be currently licensed under AS 47.32 and applicable municipal 17
licensing requirements; 18
(2) participate in the day [CHILD] care assistance program under 19
AS 47.25.001 - 47.25.095; and 20
(3) provide care under a payment system as provided in (g) of this 21
section [; AND 22
(4) BE DESIGNATED AS A QUALITY CHILD CARE FACILITY 23
BY THE DEPARTMENT]. 24
* Sec. 40. AS 47.25.071(b), as amended by sec. 39 of this Act, is amended to read: 25
(b) To qualify for a grant under (a) or (d) of this section, the child care facility 26
must 27
(1) be currently licensed under AS 47.32 and applicable municipal 28
licensing requirements; 29
(2) participate in the child [DAY] care assistance program under 30
AS 47.25.001 - 47.25.095; 31 34-GH1029\A
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(3) provide care under a payment system as provided in (g) of this 1
section. 2
* Sec. 41. AS 47.25.071(g) is amended to read: 3
(g) Each [A] 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 day [CHILD] 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 10
FAMILIES WHEN FILLING AVAILABLE CHILD CARE SPACES IN THE 11
FACILITY]. 12
* Sec. 42. AS 47.25.071(g), as amended by sec. 41 of this Act, is amended to read: 13
(g) When filling available child care spaces in the facility, a [EACH] child 14
care facility receiving a grant under (a) or (d) of this section shall give priority to 15
children participating in child [ASSURE THAT AT LEAST 15 PERCENT OR 16
ONE OF ITS CHILD CARE SPACES RECEIVING SUBSIDY UNDER THIS 17
SECTION, WHICHEVER IS GREATER, WILL BE MADE AVAILABLE, IF 18
REQUESTED, TO CHILDREN ELIGIBLE FOR DAY] care assistance under 19
AS 47.25.001 - 47.25.095 [, WHOSE PARENTS OR GUARDIANS WISH TO PAY 20
FOR CARE BASED ON ATTENDANCE ONLY]. 21
* Sec. 43. AS 47.25.071(h) is amended to read: 22
(h) The department shall, in consultation with interested child care 23
providers [A CHILD CARE RESOURCE AND REFERRAL AGENCY IN THE 24
STATE] and parents, adopt regulations to carry out the purposes of this section [, 25
INCLUDING CRITERIA USED TO DESIGNATE A CHILD CARE FACILITY AS 26
A QUALITY CHILD CARE FACILITY UNDER (b)(4) OF THIS SECTION]. 27
* Sec. 44. AS 47.25.071(h), as amended by sec. 43 of this Act, is amended to read: 28
(h) The department shall, in consultation with a child care resource and 29
referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and 30
parents, adopt regulations to carry out the purposes of this section. 31 34-GH1029\A
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* Sec. 45. AS 47.25.071 is amended by adding new subsections to read: 1
(k) In addition to the grants provided in (a) and (d) of this section, the 2
department may, subject to appropriations for that purpose, provide grants to the 3
highest performing and highest quality child care facilities in the state. The department 4
may use quality recognition and improvement system metrics to determine the highest 5
performing and highest quality child care facilities in the state. To receive a grant 6
under this subsection, the child care facility must be currently licensed under AS 47.32 7
and applicable municipal licensing requirements. 8
(l) A child care facility receiving a grant under (a) or (d) of this section may 9
not deny a child acceptance to the facility based on disability or socioeconomic status. 10
* Sec. 46. AS 47.25.095(2) is amended to read: 11
(2) "child care facility" means an establishment licensed as a child care 12
facility under AS 47.32, including day care centers, family day care homes, and 13
schools for preschool age children, that provides care for children not related by 14
blood, marriage, or legal adoption to the owner, operator, or manager of the facility 15
[OR AN ESTABLISHMENT RECOGNIZED BY THE FEDERAL GOVERNMENT 16
FOR THE CARE OF CHILDREN]; 17
* Sec. 47. AS 47.25.095(2), as amended by sec. 46 of this Act, is amended to read: 18
(2) "child care facility" means an establishment licensed as a child care 19
facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 20
CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 21
provides care for children not related by blood, marriage, or legal adoption to the 22
owner, operator, or manager of the facility or an establishment recognized by the 23
federal government for the care of children; 24
* Sec. 48. AS 47.25.095(3) is amended to read: 25
(3) "day [CHILD] care" means the care, supervision, and guidance of 26
a child or children unaccompanied by a parent or legal guardian on a regular basis for 27
periods of less than 24 hours a day; 28
* Sec. 49. AS 47.25.095(3), as amended by sec. 48 of this Act, is amended to read: 29
(3) "child [DAY] care" means the care, supervision, and guidance of a 30
child or children unaccompanied by a parent or legal guardian on a regular basis for 31 34-GH1029\A
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periods of less than 24 hours a day; 1
* Sec. 50. AS 47.25.051(c), 47.25.071(i), 47.25.071(j), and 47.25.095(4) are repealed. 2
* Sec. 51. The uncodified law of the State of Alaska is amended by adding a new section to 3
read: 4
CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 5
the extent necessary to implement sec. 38 of this Act, the Department of Health shall amend 6
and submit for federal approval the state plan for the state's child care assistance program 7
under the federal child care and development fund program, consistent with AS 47.25.051, as 8
amended by sec. 38 of this Act. 9
* Sec. 52. The uncodified law of the State of Alaska is amended by adding a new section to 10
read: 11
CONDITIONAL EFFECT; NOTIFICATION. (a) Section 38 of this Act takes effect 12
only if, on or before January 1, 2027, the United States Department of Health and Human 13
Services 14
(1) approves the amendment to the state plan for the child care assistance 15
program under the federal child care and development fund program, consistent with 16
AS 47.25.051, as amended by sec. 38 of this Act; or 17
(2) determines that approval of the amendment to the state plan for the child 18
care assistance program is not necessary. 19
(b) The commissioner of health shall notify the revisor of statutes in writing within 30 20
days after the United States Department of Health and Human Services approves the 21
amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 22
this section. 23
* Sec. 53. If sec. 38 of this Act takes effect, it takes effect on the day after the date the 24
United States Department of Health and Human Services approves the corresponding 25
amendment to the state plan or determines that approval is not necessary. 26
* Sec. 54. Except as provided in sec. 53 of this Act, this Act takes effect immediately under 27
AS 01.10.070(c). 28