Alaska 2025-2026 Regular Session

Alaska House Bill HB190 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	HB0190a -1- HB 190
3	3	New Text Underlined [DELETED TEXT BRACKETED]
4	4
5	5	34-GH1029\A
6	6
7	7
8	8
9	9
10	10
11	11	HOUSE BILL NO. 190
12	12
13	13	IN THE LEGISLATURE OF THE STATE OF ALASKA
14	14
15	15	THIRTY-FOURTH LEGISLATURE - FIRST SESSION
16	16
17	17	BY THE HOUSE RULES COMMITTEE BY REQUEST OF THE GOVERNOR
18	18
19	19	Introduced: 4/14/25
20	20	Referred: Education, Labor and Commerce
21	21
22	22
23	23	A BILL
24	24
25	25	FOR AN ACT ENTITLED
26	26
27	27	"An Act relating to the insurance tax education credit; relating to the income tax 1
28	28	education credit; relating to the oil or gas producer education credit; relating to the 2
29	29	property tax education credit; relating to the mining business education credit; relating 3
30	30	to the fisheries business education credit; relating to the fisheries resource landing tax 4
31	31	education credit; renaming the day care assistance program the child care assistance 5
32	32	program; relating to the child care assistance program and the child care grant 6
33	33	program; and providing for an effective date." 7
34	34	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 8
35	35	* Section 1. AS 21.96.070(a) is amended to read: 9
36	36	(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 10
37	37	AS 21.66.110 for 11
38	38	(1) contributions of cash or equipment accepted for direct instruction, 12
39	39	research, and educational support purposes, including library and museum 13 34-GH1029\A
40	40	HB 190 -2- HB0190a
41	41	New Text Underlined [DELETED TEXT BRACKETED]
42	42
43	43	acquisitions, and contributions to endowment, by an Alaska university foundation or 1
44	44	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 2
45	45	national or regional accreditation association; 3
46	46	(2) contributions of cash or equipment accepted for secondary school 4
47	47	level vocational education courses, programs, and facilities by a school district in the 5
48	48	state; 6
49	49	(3) contributions of cash or equipment accepted for vocational 7
50	50	education courses, programs, and facilities by a state-operated vocational technical 8
51	51	education and training school; 9
52	52	(4) contributions of cash or equipment accepted for a facility by a 10
53	53	nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
54	54	national or regional accreditation association; 12
55	55	(5) contributions of cash or equipment accepted for Alaska Native 13
56	56	cultural or heritage programs and educational support, including mentoring and 14
57	57	tutoring, provided by a nonprofit agency for public school staff and for students who 15
58	58	are in grades kindergarten through 12 in the state; 16
59	59	(6) contributions of cash or equipment accepted for education, 17
60	60	research, rehabilitation, and facilities by an institution that is located in the state and 18
61	61	that qualifies as a coastal ecosystem learning center under the Coastal America 19
62	62	Partnership established by the federal government; 20
63	63	(7) contributions of cash or equipment accepted for the operation of a 21
64	64	nonprofit educational resource center that supports academic achievement in grades 22
65	65	nine through 12 by coordinating curricula and statewide competition in the subject 23
66	66	areas of economics, science, social science, literature, music, art, mathematics, 24
67	67	writing, speech, and interview skills and by providing student scholarships [; 25
68	68	(8) EXPENDITURES MADE TO OPERATE A CHILD CARE 26
69	69	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 27
70	70	EMPLOYEES; 28
71	71	(9) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 29
72	72	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 30
73	73	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 31 34-GH1029\A
74	74	HB0190a -3- HB 190
75	75	New Text Underlined [DELETED TEXT BRACKETED]
76	76
77	77	TAXPAYER'S EMPLOYEES; AND 1
78	78	(10) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 2
79	79	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 3
80	80	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 4
81	81	* Sec. 2. AS 21.96.070(a), as amended by sec. 1 of this Act, is amended to read: 5
82	82	(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 6
83	83	AS 21.66.110 for 7
84	84	(1) contributions of cash or equipment accepted for direct instruction, 8
85	85	research, and educational support purposes, including library and museum 9
86	86	acquisitions, and contributions to endowment, by an Alaska university foundation or 10
87	87	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
88	88	national or regional accreditation association; 12
89	89	(2) contributions of cash or equipment accepted for secondary school 13
90	90	level vocational education courses, programs, and facilities by a school district in the 14
91	91	state; 15
92	92	(3) contributions of cash or equipment accepted for vocational 16
93	93	education courses, programs, and facilities by a state-operated vocational technical 17
94	94	education and training school; 18
95	95	(4) contributions of cash or equipment accepted for a facility by a 19
96	96	nonprofit, public or private, Alaska two-year or four-year college accredited by a 20
97	97	national or regional accreditation association; 21
98	98	(5) contributions of cash or equipment accepted for Alaska Native 22
99	99	cultural or heritage programs and educational support, including mentoring and 23
100	100	tutoring, provided by a nonprofit agency for public school staff and for students who 24
101	101	are in grades kindergarten through 12 in the state; 25
102	102	(6) contributions of cash or equipment accepted for education, 26
103	103	research, rehabilitation, and facilities by an institution that is located in the state and 27
104	104	that qualifies as a coastal ecosystem learning center under the Coastal America 28
105	105	Partnership established by the federal government; 29
106	106	(7) contributions of cash or equipment accepted for the operation of a 30
107	107	nonprofit educational resource center that supports academic achievement in grades 31 34-GH1029\A
108	108	HB 190 -4- HB0190a
109	109	New Text Underlined [DELETED TEXT BRACKETED]
110	110
111	111	nine through 12 by coordinating curricula and statewide competition in the subject 1
112	112	areas of economics, science, social science, literature, music, art, mathematics, 2
113	113	writing, speech, and interview skills and by providing student scholarships; 3
114	114	(8) expenditures made to operate a child care facility in the state 4
115	115	for the children of the taxpayer's employees; 5
116	116	(9) contributions of cash or equipment accepted by a child care 6
117	117	facility in the state operated by a nonprofit corporation and attended by one or 7
118	118	more children of the taxpayer's employees; and 8
119	119	(10) a payment to an employee of the taxpayer made by the 9
120	120	taxpayer for the purpose of offsetting the employee's child care costs incurred in 10
121	121	the state. 11
122	122	* Sec. 3. AS 21.96.070(d) is amended to read: 12
123	123	(d) A contribution claimed as a credit under this section may not 13
124	124	(1) be the basis for a credit claimed under another provision of this 14
125	125	title; and 15
126	126	(2) when combined with contributions that are the basis for credits 16
127	127	taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 17
128	128	AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 18
129	129	amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 19
130	130	an affiliated group, then the total amount of credits may not exceed $10,000,000 20
131	131	[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 21
132	132	meaning given in AS 43.20.145. 22
133	133	* Sec. 4. AS 43.20.014(a) is amended to read: 23
134	134	(a) A taxpayer is allowed a credit against the tax due under this chapter for 24
135	135	(1) contributions of cash or equipment accepted for direct instruction, 25
136	136	research, and educational support purposes, including library and museum 26
137	137	acquisitions, and contributions to endowment, by an Alaska university foundation, by 27
138	138	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 28
139	139	national or regional accreditation association, or by a public or private nonprofit 29
140	140	elementary or secondary school in the state; 30
141	141	(2) contributions of cash or equipment accepted for secondary school 31 34-GH1029\A
142	142	HB0190a -5- HB 190
143	143	New Text Underlined [DELETED TEXT BRACKETED]
144	144
145	145	level vocational education courses, programs, and facilities by a school district in the 1
146	146	state; 2
147	147	(3) contributions of cash or equipment accepted for vocational 3
148	148	education courses, programs, equipment, and facilities by a state-operated vocational 4
149	149	technical education and training school, a nonprofit regional training center recognized 5
150	150	by the Department of Labor and Workforce Development, and an apprenticeship 6
151	151	program in the state that is registered with the United States Department of Labor 7
152	152	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 8
153	153	(4) contributions of cash or equipment accepted for a facility by a 9
154	154	nonprofit, public or private, Alaska two-year or four-year college accredited by a 10
155	155	national or regional accreditation association or by a public or private nonprofit 11
156	156	elementary or secondary school in the state; 12
157	157	(5) contributions of cash or equipment accepted for Alaska Native 13
158	158	cultural or heritage programs and educational support, including mentoring and 14
159	159	tutoring, provided by a nonprofit agency for public school staff and for students who 15
160	160	are in grades kindergarten through 12 in the state; 16
161	161	(6) contributions of cash or equipment accepted for education, 17
162	162	research, rehabilitation, and facilities by an institution that is located in the state and 18
163	163	that qualifies as a coastal ecosystem learning center under the Coastal America 19
164	164	Partnership established by the federal government; 20
165	165	(7) contributions of cash or equipment accepted for the Alaska higher 21
166	166	education investment fund under AS 37.14.750; 22
167	167	(8) contributions of cash or equipment accepted for funding a 23
168	168	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 24
169	169	cost of a dual-credit course, including the cost of 25
170	170	(A) tuition and textbooks; 26
171	171	(B) registration, course, and programmatic student fees; 27
172	172	(C) on-campus room and board at the postsecondary institution 28
173	173	in the state that provides the dual-credit course; 29
174	174	(D) transportation costs to and from a residential school 30
175	175	approved by the Department of Education and Early Development under 31 34-GH1029\A
176	176	HB 190 -6- HB0190a
177	177	New Text Underlined [DELETED TEXT BRACKETED]
178	178
179	179	AS 14.16.200 or the postsecondary school in the state that provides the dual-1
180	180	credit course; and 2
181	181	(E) other related educational and programmatic costs; 3
182	182	(9) contributions of cash or equipment accepted for constructing, 4
183	183	operating, or maintaining a residential housing facility by a residential school in the 5
184	184	state approved by the Department of Education and Early Development under 6
185	185	AS 14.16.200; 7
186	186	(10) contributions of cash or equipment accepted for childhood early 8
187	187	learning and development programs and educational support to childhood early 9
188	188	learning and development programs provided by a nonprofit corporation organized 10
189	189	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 11
190	190	Education and Early Development, or through a state grant; 12
191	191	(11) contributions of cash or equipment accepted for science, 13
192	192	technology, engineering, and math programs provided by a nonprofit agency or a 14
193	193	school district for school staff and for students in grades kindergarten through 12 in 15
194	194	the state; 16
195	195	(12) contributions of cash or equipment accepted for the operation of a 17
196	196	nonprofit organization dedicated to providing educational opportunities that promote 18
197	197	the legacy of public service contributions to the state and perpetuate ongoing 19
198	198	educational programs that foster public service leadership for future generations of 20
199	199	residents of the state; 21
200	200	(13) contributions of cash or equipment accepted for the operation of a 22
201	201	nonprofit educational resource center that supports academic achievement in grades 23
202	202	nine through 12 by coordinating curricula and statewide competition in the subject 24
203	203	areas of economics, science, social science, literature, music, art, mathematics, 25
204	204	writing, speech, and interview skills and by providing student scholarships [; 26
205	205	(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 27
206	206	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 28
207	207	EMPLOYEES; 29
208	208	(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 30
209	209	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 31 34-GH1029\A
210	210	HB0190a -7- HB 190
211	211	New Text Underlined [DELETED TEXT BRACKETED]
212	212
213	213	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 1
214	214	TAXPAYER'S EMPLOYEES; AND 2
215	215	(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 3
216	216	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 4
217	217	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 5
218	218	* Sec. 5. AS 43.20.014(a), as amended by sec. 4 of this Act, is amended to read: 6
219	219	(a) A taxpayer is allowed a credit against the tax due under this chapter for 7
220	220	(1) contributions of cash or equipment accepted for direct instruction, 8
221	221	research, and educational support purposes, including library and museum 9
222	222	acquisitions, and contributions to endowment, by an Alaska university foundation, by 10
223	223	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11
224	224	national or regional accreditation association, or by a public or private nonprofit 12
225	225	elementary or secondary school in the state; 13
226	226	(2) contributions of cash or equipment accepted for secondary school 14
227	227	level vocational education courses, programs, and facilities by a school district in the 15
228	228	state; 16
229	229	(3) contributions of cash or equipment accepted for vocational 17
230	230	education courses, programs, equipment, and facilities by a state-operated vocational 18
231	231	technical education and training school, a nonprofit regional training center recognized 19
232	232	by the Department of Labor and Workforce Development, and an apprenticeship 20
233	233	program in the state that is registered with the United States Department of Labor 21
234	234	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 22
235	235	(4) contributions of cash or equipment accepted for a facility by a 23
236	236	nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
237	237	national or regional accreditation association or by a public or private nonprofit 25
238	238	elementary or secondary school in the state; 26
239	239	(5) contributions of cash or equipment accepted for Alaska Native 27
240	240	cultural or heritage programs and educational support, including mentoring and 28
241	241	tutoring, provided by a nonprofit agency for public school staff and for students who 29
242	242	are in grades kindergarten through 12 in the state; 30
243	243	(6) contributions of cash or equipment accepted for education, 31 34-GH1029\A
244	244	HB 190 -8- HB0190a
245	245	New Text Underlined [DELETED TEXT BRACKETED]
246	246
247	247	research, rehabilitation, and facilities by an institution that is located in the state and 1
248	248	that qualifies as a coastal ecosystem learning center under the Coastal America 2
249	249	Partnership established by the federal government; 3
250	250	(7) contributions of cash or equipment accepted for the Alaska higher 4
251	251	education investment fund under AS 37.14.750; 5
252	252	(8) contributions of cash or equipment accepted for funding a 6
253	253	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
254	254	cost of a dual-credit course, including the cost of 8
255	255	(A) tuition and textbooks; 9
256	256	(B) registration, course, and programmatic student fees; 10
257	257	(C) on-campus room and board at the postsecondary institution 11
258	258	in the state that provides the dual-credit course; 12
259	259	(D) transportation costs to and from a residential school 13
260	260	approved by the Department of Education and Early Development under 14
261	261	AS 14.16.200 or the postsecondary school in the state that provides the dual-15
262	262	credit course; and 16
263	263	(E) other related educational and programmatic costs; 17
264	264	(9) contributions of cash or equipment accepted for constructing, 18
265	265	operating, or maintaining a residential housing facility by a residential school in the 19
266	266	state approved by the Department of Education and Early Development under 20
267	267	AS 14.16.200; 21
268	268	(10) contributions of cash or equipment accepted for childhood early 22
269	269	learning and development programs and educational support to childhood early 23
270	270	learning and development programs provided by a nonprofit corporation organized 24
271	271	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
272	272	Education and Early Development, or through a state grant; 26
273	273	(11) contributions of cash or equipment accepted for science, 27
274	274	technology, engineering, and math programs provided by a nonprofit agency or a 28
275	275	school district for school staff and for students in grades kindergarten through 12 in 29
276	276	the state; 30
277	277	(12) contributions of cash or equipment accepted for the operation of a 31 34-GH1029\A
278	278	HB0190a -9- HB 190
279	279	New Text Underlined [DELETED TEXT BRACKETED]
280	280
281	281	nonprofit organization dedicated to providing educational opportunities that promote 1
282	282	the legacy of public service contributions to the state and perpetuate ongoing 2
283	283	educational programs that foster public service leadership for future generations of 3
284	284	residents of the state; 4
285	285	(13) contributions of cash or equipment accepted for the operation of a 5
286	286	nonprofit educational resource center that supports academic achievement in grades 6
287	287	nine through 12 by coordinating curricula and statewide competition in the subject 7
288	288	areas of economics, science, social science, literature, music, art, mathematics, 8
289	289	writing, speech, and interview skills and by providing student scholarships; 9
290	290	(14) expenditures made to operate a child care facility in the state 10
291	291	for the children of the taxpayer's employees; 11
292	292	(15) contributions of cash or equipment accepted by a child care 12
293	293	facility in the state operated by a nonprofit corporation and attended by one or 13
294	294	more children of the taxpayer's employees; and 14
295	295	(16) a payment to an employee of the taxpayer made by the 15
296	296	taxpayer for the purpose of offsetting the employee's child care costs incurred in 16
297	297	the state. 17
298	298	* Sec. 6. AS 43.20.014(d) is amended to read: 18
299	299	(d) A contribution claimed as a credit under this section may not 19
300	300	(1) be the basis for a credit claimed under another provision of this 20
301	301	title; 21
302	302	(2) also be allowed as a deduction under 26 U.S.C. (Internal Revenue 22
303	303	Code) against the tax imposed by this chapter; and 23
304	304	(3) when combined with contributions that are the basis for credits 24
305	305	taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 25
306	306	AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 26
307	307	amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 27
308	308	an affiliated group, then the total amount of credits may not exceed $10,000,000 28
309	309	[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 29
310	310	meaning given in AS 43.20.145. 30
311	311	* Sec. 7. AS 43.55.019(a) is amended to read: 31 34-GH1029\A
312	312	HB 190 -10- HB0190a
313	313	New Text Underlined [DELETED TEXT BRACKETED]
314	314
315	315	(a) A producer of oil or gas is allowed a credit against the tax levied by 1
316	316	AS 43.55.011(e) for 2
317	317	(1) contributions of cash or equipment accepted for direct instruction, 3
318	318	research, and educational support purposes, including library and museum 4
319	319	acquisitions, and contributions to endowment, by an Alaska university foundation or 5
320	320	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 6
321	321	national or regional accreditation association; 7
322	322	(2) contributions of cash or equipment accepted for secondary school 8
323	323	level vocational education courses, programs, and facilities by a school district in the 9
324	324	state; 10
325	325	(3) contributions of cash or equipment accepted for vocational 11
326	326	education courses, programs, equipment, and facilities by a state-operated vocational 12
327	327	technical education and training school, a nonprofit regional training center recognized 13
328	328	by the Department of Labor and Workforce Development, and an apprenticeship 14
329	329	program in the state that is registered with the United States Department of Labor 15
330	330	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 16
331	331	(4) contributions of cash or equipment accepted for a facility by a 17
332	332	nonprofit, public or private, Alaska two-year or four-year college accredited by a 18
333	333	national or regional accreditation association; 19
334	334	(5) contributions of cash or equipment accepted for Alaska Native 20
335	335	cultural or heritage programs and educational support, including mentoring and 21
336	336	tutoring, provided by a nonprofit agency for public school staff and for students who 22
337	337	are in grades kindergarten through 12 in the state; 23
338	338	(6) contributions of cash or equipment accepted for education, 24
339	339	research, rehabilitation, and facilities by an institution that is located in the state and 25
340	340	that qualifies as a coastal ecosystem learning center under the Coastal America 26
341	341	Partnership established by the federal government; 27
342	342	(7) contributions of cash or equipment accepted for the Alaska higher 28
343	343	education investment fund under AS 37.14.750; 29
344	344	(8) contributions of cash or equipment accepted for the operation of a 30
345	345	nonprofit educational resource center that supports academic achievement in grades 31 34-GH1029\A
346	346	HB0190a -11- HB 190
347	347	New Text Underlined [DELETED TEXT BRACKETED]
348	348
349	349	nine through 12 by coordinating curricula and statewide competition in the subject 1
350	350	areas of economics, science, social science, literature, music, art, mathematics, 2
351	351	writing, speech, and interview skills and by providing student scholarships [; 3
352	352	(9) EXPENDITURES MADE TO OPERATE A CHILD CARE 4
353	353	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 5
354	354	EMPLOYEES; 6
355	355	(10) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 7
356	356	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 8
357	357	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 9
358	358	TAXPAYER'S EMPLOYEES; AND 10
359	359	(11) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 11
360	360	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 12
361	361	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 13
362	362	* Sec. 8. AS 43.55.019(a), as amended by sec. 7 of this Act, is amended to read: 14
363	363	(a) A producer of oil or gas is allowed a credit against the tax levied by 15
364	364	AS 43.55.011(e) for 16
365	365	(1) contributions of cash or equipment accepted for direct instruction, 17
366	366	research, and educational support purposes, including library and museum 18
367	367	acquisitions, and contributions to endowment, by an Alaska university foundation or 19
368	368	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 20
369	369	national or regional accreditation association; 21
370	370	(2) contributions of cash or equipment accepted for secondary school 22
371	371	level vocational education courses, programs, and facilities by a school district in the 23
372	372	state; 24
373	373	(3) contributions of cash or equipment accepted for vocational 25
374	374	education courses, programs, equipment, and facilities by a state-operated vocational 26
375	375	technical education and training school, a nonprofit regional training center recognized 27
376	376	by the Department of Labor and Workforce Development, and an apprenticeship 28
377	377	program in the state that is registered with the United States Department of Labor 29
378	378	under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 30
379	379	(4) contributions of cash or equipment accepted for a facility by a 31 34-GH1029\A
380	380	HB 190 -12- HB0190a
381	381	New Text Underlined [DELETED TEXT BRACKETED]
382	382
383	383	nonprofit, public or private, Alaska two-year or four-year college accredited by a 1
384	384	national or regional accreditation association; 2
385	385	(5) contributions of cash or equipment accepted for Alaska Native 3
386	386	cultural or heritage programs and educational support, including mentoring and 4
387	387	tutoring, provided by a nonprofit agency for public school staff and for students who 5
388	388	are in grades kindergarten through 12 in the state; 6
389	389	(6) contributions of cash or equipment accepted for education, 7
390	390	research, rehabilitation, and facilities by an institution that is located in the state and 8
391	391	that qualifies as a coastal ecosystem learning center under the Coastal America 9
392	392	Partnership established by the federal government; 10
393	393	(7) contributions of cash or equipment accepted for the Alaska higher 11
394	394	education investment fund under AS 37.14.750; 12
395	395	(8) contributions of cash or equipment accepted for the operation of a 13
396	396	nonprofit educational resource center that supports academic achievement in grades 14
397	397	nine through 12 by coordinating curricula and statewide competition in the subject 15
398	398	areas of economics, science, social science, literature, music, art, mathematics, 16
399	399	writing, speech, and interview skills and by providing student scholarships; 17
400	400	(9) expenditures made to operate a child care facility in the state 18
401	401	for the children of the taxpayer's employees; 19
402	402	(10) contributions of cash or equipment accepted by a child care 20
403	403	facility in the state operated by a nonprofit corporation and attended by one or 21
404	404	more children of the taxpayer's employees; and 22
405	405	(11) a payment to an employee of the taxpayer made by the 23
406	406	taxpayer for the purpose of offsetting the employee's child care costs incurred in 24
407	407	the state. 25
408	408	* Sec. 9. AS 43.55.019(d) is amended to read: 26
409	409	(d) A contribution claimed as a credit under this section may not 27
410	410	(1) be the basis for a credit claimed under another provision of this 28
411	411	title; and 29
412	412	(2) when combined with contributions that are the basis for credits 30
413	413	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 31 34-GH1029\A
414	414	HB0190a -13- HB 190
415	415	New Text Underlined [DELETED TEXT BRACKETED]
416	416
417	417	AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 1
418	418	amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 2
419	419	an affiliated group, then the total amount of credits may not exceed $10,000,000 3
420	420	[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 4
421	421	meaning given in AS 43.20.145. 5
422	422	* Sec. 10. AS 43.56.018(a) is amended to read: 6
423	423	(a) The owner of property taxable under this chapter is allowed a credit 7
424	424	against the tax due under this chapter for 8
425	425	(1) contributions of cash or equipment accepted for direct instruction, 9
426	426	research, and educational support purposes, including library and museum 10
427	427	acquisitions, and contributions to endowment, by an Alaska university foundation or 11
428	428	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12
429	429	national or regional accreditation association; 13
430	430	(2) contributions of cash or equipment accepted for secondary school 14
431	431	level vocational education courses, programs, and facilities by a school district in the 15
432	432	state; 16
433	433	(3) contributions of cash or equipment accepted for vocational 17
434	434	education courses, programs, and facilities by a state-operated vocational technical 18
435	435	education and training school; 19
436	436	(4) contributions of cash or equipment accepted for a facility by a 20
437	437	nonprofit, public or private, Alaska two-year or four-year college accredited by a 21
438	438	national or regional accreditation association; 22
439	439	(5) contributions of cash or equipment accepted for Alaska Native 23
440	440	cultural or heritage programs and educational support, including mentoring and 24
441	441	tutoring, provided by a nonprofit agency for public school staff and for students who 25
442	442	are in grades kindergarten through 12 in the state; 26
443	443	(6) contributions of cash or equipment accepted for education, 27
444	444	research, rehabilitation, and facilities by an institution that is located in the state and 28
445	445	that qualifies as a coastal ecosystem learning center under the Coastal America 29
446	446	Partnership established by the federal government; 30
447	447	(7) contributions of cash or equipment accepted for the Alaska higher 31 34-GH1029\A
448	448	HB 190 -14- HB0190a
449	449	New Text Underlined [DELETED TEXT BRACKETED]
450	450
451	451	education investment fund under AS 37.14.750; 1
452	452	(8) contributions of cash or equipment accepted for the operation of a 2
453	453	nonprofit educational resource center that supports academic achievement in grades 3
454	454	nine through 12 by coordinating curricula and statewide competition in the subject 4
455	455	areas of economics, science, social science, literature, music, art, mathematics, 5
456	456	writing, speech, and interview skills and by providing student scholarships [; 6
457	457	(9) EXPENDITURES MADE TO OPERATE A CHILD CARE 7
458	458	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 8
459	459	EMPLOYEES; 9
460	460	(10) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 10
461	461	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 11
462	462	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 12
463	463	TAXPAYER'S EMPLOYEES; AND 13
464	464	(11) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 14
465	465	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 15
466	466	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 16
467	467	* Sec. 11. AS 43.56.018(a), as amended by sec. 10 of this Act, is amended to read: 17
468	468	(a) The owner of property taxable under this chapter is allowed a credit 18
469	469	against the tax due under this chapter for 19
470	470	(1) contributions of cash or equipment accepted for direct instruction, 20
471	471	research, and educational support purposes, including library and museum 21
472	472	acquisitions, and contributions to endowment, by an Alaska university foundation or 22
473	473	by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 23
474	474	national or regional accreditation association; 24
475	475	(2) contributions of cash or equipment accepted for secondary school 25
476	476	level vocational education courses, programs, and facilities by a school district in the 26
477	477	state; 27
478	478	(3) contributions of cash or equipment accepted for vocational 28
479	479	education courses, programs, and facilities by a state-operated vocational technical 29
480	480	education and training school; 30
481	481	(4) contributions of cash or equipment accepted for a facility by a 31 34-GH1029\A
482	482	HB0190a -15- HB 190
483	483	New Text Underlined [DELETED TEXT BRACKETED]
484	484
485	485	nonprofit, public or private, Alaska two-year or four-year college accredited by a 1
486	486	national or regional accreditation association; 2
487	487	(5) contributions of cash or equipment accepted for Alaska Native 3
488	488	cultural or heritage programs and educational support, including mentoring and 4
489	489	tutoring, provided by a nonprofit agency for public school staff and for students who 5
490	490	are in grades kindergarten through 12 in the state; 6
491	491	(6) contributions of cash or equipment accepted for education, 7
492	492	research, rehabilitation, and facilities by an institution that is located in the state and 8
493	493	that qualifies as a coastal ecosystem learning center under the Coastal America 9
494	494	Partnership established by the federal government; 10
495	495	(7) contributions of cash or equipment accepted for the Alaska higher 11
496	496	education investment fund under AS 37.14.750; 12
497	497	(8) contributions of cash or equipment accepted for the operation of a 13
498	498	nonprofit educational resource center that supports academic achievement in grades 14
499	499	nine through 12 by coordinating curricula and statewide competition in the subject 15
500	500	areas of economics, science, social science, literature, music, art, mathematics, 16
501	501	writing, speech, and interview skills and by providing student scholarships; 17
502	502	(9) expenditures made to operate a child care facility in the state 18
503	503	for the children of the taxpayer's employees; 19
504	504	(10) contributions of cash or equipment accepted by a child care 20
505	505	facility in the state operated by a nonprofit corporation and attended by one or 21
506	506	more children of the taxpayer's employees; and 22
507	507	(11) a payment to an employee of the taxpayer made by the 23
508	508	taxpayer for the purpose of offsetting the employee's child care costs incurred in 24
509	509	the state. 25
510	510	* Sec. 12. AS 43.56.018(d) is amended to read: 26
511	511	(d) A contribution claimed as a credit under this section may not 27
512	512	(1) be the basis for a credit claimed under another provision of this 28
513	513	title; and 29
514	514	(2) when combined with contributions that are the basis for credits 30
515	515	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 31 34-GH1029\A
516	516	HB 190 -16- HB0190a
517	517	New Text Underlined [DELETED TEXT BRACKETED]
518	518
519	519	AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 1
520	520	amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 2
521	521	an affiliated group, then the total amount of credits may not exceed $10,000,000 3
522	522	[$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 4
523	523	meaning given in AS 43.20.145. 5
524	524	* Sec. 13. AS 43.65.018(a) is amended to read: 6
525	525	(a) A person engaged in the business of mining in the state is allowed a credit 7
526	526	against the tax due under this chapter for 8
527	527	(1) contributions of cash or equipment accepted for direct instruction, 9
528	528	research, and educational support purposes, including library and museum 10
529	529	acquisitions, and contributions to endowment, by an Alaska university foundation, by 11
530	530	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12
531	531	national or regional accreditation association, or by a public or private nonprofit 13
532	532	elementary or secondary school in the state; 14
533	533	(2) contributions of cash or equipment accepted for secondary school 15
534	534	level vocational education courses, programs, and facilities by a school district in the 16
535	535	state; 17
536	536	(3) contributions of cash or equipment accepted for vocational 18
537	537	education courses, programs, and facilities by a state- operated vocational technical 19
538	538	education and training school; 20
539	539	(4) contributions of cash or equipment accepted for a facility by a 21
540	540	nonprofit, public or private, Alaska two-year or four-year college accredited by a 22
541	541	national or regional accreditation association or by a public or private nonprofit 23
542	542	elementary or secondary school in the state; 24
543	543	(5) contributions of cash or equipment accepted for Alaska Native 25
544	544	cultural or heritage programs and educational support, including mentoring and 26
545	545	tutoring, provided by a nonprofit agency for public school staff and for students who 27
546	546	are in grades kindergarten through 12 in the state; 28
547	547	(6) contributions of cash or equipment accepted for education, 29
548	548	research, rehabilitation, and facilities by an institution that is located in the state and 30
549	549	that qualifies as a coastal ecosystem learning center under the Coastal America 31 34-GH1029\A
550	550	HB0190a -17- HB 190
551	551	New Text Underlined [DELETED TEXT BRACKETED]
552	552
553	553	Partnership established by the federal government; 1
554	554	(7) contributions of cash or equipment accepted for the Alaska higher 2
555	555	education investment fund under AS 37.14.750; 3
556	556	(8) contributions of cash or equipment accepted for funding a 4
557	557	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 5
558	558	cost of a dual-credit course, including the cost of 6
559	559	(A) tuition and textbooks; 7
560	560	(B) registration, course, and programmatic student fees; 8
561	561	(C) on-campus room and board at the postsecondary institution 9
562	562	in the state that provides the dual-credit course; 10
563	563	(D) transportation costs to and from a residential school 11
564	564	approved by the Department of Education and Early Development under 12
565	565	AS 14.16.200 or the postsecondary school in the state that provides the dual-13
566	566	credit course; and 14
567	567	(E) other related educational and programmatic costs; 15
568	568	(9) contributions of cash or equipment accepted for constructing, 16
569	569	operating, or maintaining a residential housing facility by a residential school 17
570	570	approved by the Department of Education and Early Development under 18
571	571	AS 14.16.200; 19
572	572	(10) contributions of cash or equipment accepted for childhood early 20
573	573	learning and development programs and educational support to childhood early 21
574	574	learning and development programs provided by a nonprofit corporation organized 22
575	575	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 23
576	576	Education and Early Development, or through a state grant; 24
577	577	(11) contributions of cash or equipment accepted for science, 25
578	578	technology, engineering, and math programs provided by a nonprofit agency or a 26
579	579	school district for school staff and for students in grades kindergarten through 12 in 27
580	580	the state; 28
581	581	(12) contributions of cash or equipment accepted for the operation of a 29
582	582	nonprofit organization dedicated to providing educational opportunities that promote 30
583	583	the legacy of public service contributions to the state and perpetuate ongoing 31 34-GH1029\A
584	584	HB 190 -18- HB0190a
585	585	New Text Underlined [DELETED TEXT BRACKETED]
586	586
587	587	educational programs that foster public service leadership for future generations of 1
588	588	residents of the state; 2
589	589	(13) contributions of cash or equipment accepted for the operation of a 3
590	590	nonprofit educational resource center that supports academic achievement in grades 4
591	591	nine through 12 by coordinating curricula and statewide competition in the subject 5
592	592	areas of economics, science, social science, literature, music, art, mathematics, 6
593	593	writing, speech, and interview skills and by providing student scholarships [; 7
594	594	(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 8
595	595	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 9
596	596	EMPLOYEES; 10
597	597	(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 11
598	598	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 12
599	599	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 13
600	600	TAXPAYER'S EMPLOYEES; AND 14
601	601	(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 15
602	602	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 16
603	603	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 17
604	604	* Sec. 14. AS 43.65.018(a), as amended by sec. 13 of this Act, is amended to read: 18
605	605	(a) A person engaged in the business of mining in the state is allowed a credit 19
606	606	against the tax due under this chapter for 20
607	607	(1) contributions of cash or equipment accepted for direct instruction, 21
608	608	research, and educational support purposes, including library and museum 22
609	609	acquisitions, and contributions to endowment, by an Alaska university foundation, by 23
610	610	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
611	611	national or regional accreditation association, or by a public or private nonprofit 25
612	612	elementary or secondary school in the state; 26
613	613	(2) contributions of cash or equipment accepted for secondary school 27
614	614	level vocational education courses, programs, and facilities by a school district in the 28
615	615	state; 29
616	616	(3) contributions of cash or equipment accepted for vocational 30
617	617	education courses, programs, and facilities by a state- operated vocational technical 31 34-GH1029\A
618	618	HB0190a -19- HB 190
619	619	New Text Underlined [DELETED TEXT BRACKETED]
620	620
621	621	education and training school; 1
622	622	(4) contributions of cash or equipment accepted for a facility by a 2
623	623	nonprofit, public or private, Alaska two-year or four-year college accredited by a 3
624	624	national or regional accreditation association or by a public or private nonprofit 4
625	625	elementary or secondary school in the state; 5
626	626	(5) contributions of cash or equipment accepted for Alaska Native 6
627	627	cultural or heritage programs and educational support, including mentoring and 7
628	628	tutoring, provided by a nonprofit agency for public school staff and for students who 8
629	629	are in grades kindergarten through 12 in the state; 9
630	630	(6) contributions of cash or equipment accepted for education, 10
631	631	research, rehabilitation, and facilities by an institution that is located in the state and 11
632	632	that qualifies as a coastal ecosystem learning center under the Coastal America 12
633	633	Partnership established by the federal government; 13
634	634	(7) contributions of cash or equipment accepted for the Alaska higher 14
635	635	education investment fund under AS 37.14.750; 15
636	636	(8) contributions of cash or equipment accepted for funding a 16
637	637	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 17
638	638	cost of a dual-credit course, including the cost of 18
639	639	(A) tuition and textbooks; 19
640	640	(B) registration, course, and programmatic student fees; 20
641	641	(C) on-campus room and board at the postsecondary institution 21
642	642	in the state that provides the dual-credit course; 22
643	643	(D) transportation costs to and from a residential school 23
644	644	approved by the Department of Education and Early Development under 24
645	645	AS 14.16.200 or the postsecondary school in the state that provides the dual-25
646	646	credit course; and 26
647	647	(E) other related educational and programmatic costs; 27
648	648	(9) contributions of cash or equipment accepted for constructing, 28
649	649	operating, or maintaining a residential housing facility by a residential school 29
650	650	approved by the Department of Education and Early Development under 30
651	651	AS 14.16.200; 31 34-GH1029\A
652	652	HB 190 -20- HB0190a
653	653	New Text Underlined [DELETED TEXT BRACKETED]
654	654
655	655	(10) contributions of cash or equipment accepted for childhood early 1
656	656	learning and development programs and educational support to childhood early 2
657	657	learning and development programs provided by a nonprofit corporation organized 3
658	658	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 4
659	659	Education and Early Development, or through a state grant; 5
660	660	(11) contributions of cash or equipment accepted for science, 6
661	661	technology, engineering, and math programs provided by a nonprofit agency or a 7
662	662	school district for school staff and for students in grades kindergarten through 12 in 8
663	663	the state; 9
664	664	(12) contributions of cash or equipment accepted for the operation of a 10
665	665	nonprofit organization dedicated to providing educational opportunities that promote 11
666	666	the legacy of public service contributions to the state and perpetuate ongoing 12
667	667	educational programs that foster public service leadership for future generations of 13
668	668	residents of the state; 14
669	669	(13) contributions of cash or equipment accepted for the operation of a 15
670	670	nonprofit educational resource center that supports academic achievement in grades 16
671	671	nine through 12 by coordinating curricula and statewide competition in the subject 17
672	672	areas of economics, science, social science, literature, music, art, mathematics, 18
673	673	writing, speech, and interview skills and by providing student scholarships; 19
674	674	(14) expenditures made to operate a child care facility in the state 20
675	675	for the children of the taxpayer's employees; 21
676	676	(15) contributions of cash or equipment accepted by a child care 22
677	677	facility in the state operated by a nonprofit corporation and attended by one or 23
678	678	more children of the taxpayer's employees; and 24
679	679	(16) a payment to an employee of the taxpayer made by the 25
680	680	taxpayer for the purpose of offsetting the employee's child care costs incurred in 26
681	681	the state. 27
682	682	* Sec. 15. AS 43.65.018(d) is amended to read: 28
683	683	(d) A contribution claimed as a credit under this section may not 29
684	684	(1) be the basis for a credit claimed under another provision of this 30
685	685	title; and 31 34-GH1029\A
686	686	HB0190a -21- HB 190
687	687	New Text Underlined [DELETED TEXT BRACKETED]
688	688
689	689	(2) when combined with contributions that are the basis for credits 1
690	690	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 2
691	691	AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 3
692	692	amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 4
693	693	member of an affiliated group, then the total amount of credits may not exceed 5
694	694	$10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 6
695	695	has the meaning given in AS 43.20.145. 7
696	696	* Sec. 16. AS 43.75.018(a) is amended to read: 8
697	697	(a) A person engaged in a fisheries business is allowed a credit against the tax 9
698	698	due under this chapter for 10
699	699	(1) contributions of cash or equipment accepted for direct instruction, 11
700	700	research, and educational support purposes, including library and museum 12
701	701	acquisitions, and contributions to endowment, by an Alaska university foundation, by 13
702	702	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 14
703	703	national or regional accreditation association, or by a public or private nonprofit 15
704	704	elementary or secondary school in the state; 16
705	705	(2) contributions of cash or equipment accepted for secondary school 17
706	706	level vocational education courses, programs, and facilities by a school district in the 18
707	707	state; 19
708	708	(3) contributions of cash or equipment accepted for vocational 20
709	709	education courses, programs, and facilities by a state-operated vocational technical 21
710	710	education and training school; 22
711	711	(4) contributions of cash or equipment accepted for a facility by a 23
712	712	nonprofit, public or private, Alaska two-year or four-year college accredited by a 24
713	713	national or regional accreditation association or by a public or private nonprofit 25
714	714	elementary or secondary school in the state; 26
715	715	(5) contributions of cash or equipment accepted for Alaska Native 27
716	716	cultural or heritage programs and educational support, including mentoring and 28
717	717	tutoring, provided by a nonprofit agency for public school staff and for students who 29
718	718	are in grades kindergarten through 12 in the state; 30
719	719	(6) contributions of cash or equipment accepted for education, 31 34-GH1029\A
720	720	HB 190 -22- HB0190a
721	721	New Text Underlined [DELETED TEXT BRACKETED]
722	722
723	723	research, rehabilitation, and facilities by an institution that is located in the state and 1
724	724	that qualifies as a coastal ecosystem learning center under the Coastal America 2
725	725	Partnership established by the federal government; 3
726	726	(7) contributions of cash or equipment accepted for the Alaska higher 4
727	727	education investment fund under AS 37.14.750; 5
728	728	(8) contributions of cash or equipment accepted for funding a 6
729	729	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 7
730	730	cost of a dual-credit course, including the cost of 8
731	731	(A) tuition and textbooks; 9
732	732	(B) registration, course, and programmatic student fees; 10
733	733	(C) on-campus room and board at the postsecondary institution 11
734	734	in the state that provides the dual-credit course; 12
735	735	(D) transportation costs to and from a residential school 13
736	736	approved by the Department of Education and Early Development under 14
737	737	AS 14.16.200 or the postsecondary school in the state that provides the dual-15
738	738	credit course; and 16
739	739	(E) other related educational and programmatic costs; 17
740	740	(9) contributions of cash or equipment accepted for constructing, 18
741	741	operating, or maintaining a residential housing facility by a residential school 19
742	742	approved by the Department of Education and Early Development under 20
743	743	AS 14.16.200; 21
744	744	(10) contributions of cash or equipment accepted for childhood early 22
745	745	learning and development programs and educational support to childhood early 23
746	746	learning and development programs provided by a nonprofit corporation organized 24
747	747	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 25
748	748	Education and Early Development, or through a state grant; 26
749	749	(11) contributions of cash or equipment accepted for science, 27
750	750	technology, engineering, and math programs provided by a nonprofit agency or a 28
751	751	school district for school staff and for students in grades kindergarten through 12 in 29
752	752	the state; 30
753	753	(12) contributions of cash or equipment accepted for the operation of a 31 34-GH1029\A
754	754	HB0190a -23- HB 190
755	755	New Text Underlined [DELETED TEXT BRACKETED]
756	756
757	757	nonprofit organization dedicated to providing educational opportunities that promote 1
758	758	the legacy of public service contributions to the state and perpetuate ongoing 2
759	759	educational programs that foster public service leadership for future generations of 3
760	760	residents of the state; 4
761	761	(13) contributions of cash or equipment accepted for the operation of a 5
762	762	nonprofit educational resource center that supports academic achievement in grades 6
763	763	nine through 12 by coordinating curricula and statewide competition in the subject 7
764	764	areas of economics, science, social science, literature, music, art, mathematics, 8
765	765	writing, speech, and interview skills and by providing student scholarships [; 9
766	766	(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 10
767	767	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 11
768	768	EMPLOYEES; 12
769	769	(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 13
770	770	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 14
771	771	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 15
772	772	TAXPAYER'S EMPLOYEES; AND 16
773	773	(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 17
774	774	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 18
775	775	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 19
776	776	* Sec. 17. AS 43.75.018(a), as amended by sec. 16 of this Act, is amended to read: 20
777	777	(a) A person engaged in a fisheries business is allowed a credit against the tax 21
778	778	due under this chapter for 22
779	779	(1) contributions of cash or equipment accepted for direct instruction, 23
780	780	research, and educational support purposes, including library and museum 24
781	781	acquisitions, and contributions to endowment, by an Alaska university foundation, by 25
782	782	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 26
783	783	national or regional accreditation association, or by a public or private nonprofit 27
784	784	elementary or secondary school in the state; 28
785	785	(2) contributions of cash or equipment accepted for secondary school 29
786	786	level vocational education courses, programs, and facilities by a school district in the 30
787	787	state; 31 34-GH1029\A
788	788	HB 190 -24- HB0190a
789	789	New Text Underlined [DELETED TEXT BRACKETED]
790	790
791	791	(3) contributions of cash or equipment accepted for vocational 1
792	792	education courses, programs, and facilities by a state-operated vocational technical 2
793	793	education and training school; 3
794	794	(4) contributions of cash or equipment accepted for a facility by a 4
795	795	nonprofit, public or private, Alaska two-year or four-year college accredited by a 5
796	796	national or regional accreditation association or by a public or private nonprofit 6
797	797	elementary or secondary school in the state; 7
798	798	(5) contributions of cash or equipment accepted for Alaska Native 8
799	799	cultural or heritage programs and educational support, including mentoring and 9
800	800	tutoring, provided by a nonprofit agency for public school staff and for students who 10
801	801	are in grades kindergarten through 12 in the state; 11
802	802	(6) contributions of cash or equipment accepted for education, 12
803	803	research, rehabilitation, and facilities by an institution that is located in the state and 13
804	804	that qualifies as a coastal ecosystem learning center under the Coastal America 14
805	805	Partnership established by the federal government; 15
806	806	(7) contributions of cash or equipment accepted for the Alaska higher 16
807	807	education investment fund under AS 37.14.750; 17
808	808	(8) contributions of cash or equipment accepted for funding a 18
809	809	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 19
810	810	cost of a dual-credit course, including the cost of 20
811	811	(A) tuition and textbooks; 21
812	812	(B) registration, course, and programmatic student fees; 22
813	813	(C) on-campus room and board at the postsecondary institution 23
814	814	in the state that provides the dual-credit course; 24
815	815	(D) transportation costs to and from a residential school 25
816	816	approved by the Department of Education and Early Development under 26
817	817	AS 14.16.200 or the postsecondary school in the state that provides the dual-27
818	818	credit course; and 28
819	819	(E) other related educational and programmatic costs; 29
820	820	(9) contributions of cash or equipment accepted for constructing, 30
821	821	operating, or maintaining a residential housing facility by a residential school 31 34-GH1029\A
822	822	HB0190a -25- HB 190
823	823	New Text Underlined [DELETED TEXT BRACKETED]
824	824
825	825	approved by the Department of Education and Early Development under 1
826	826	AS 14.16.200; 2
827	827	(10) contributions of cash or equipment accepted for childhood early 3
828	828	learning and development programs and educational support to childhood early 4
829	829	learning and development programs provided by a nonprofit corporation organized 5
830	830	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 6
831	831	Education and Early Development, or through a state grant; 7
832	832	(11) contributions of cash or equipment accepted for science, 8
833	833	technology, engineering, and math programs provided by a nonprofit agency or a 9
834	834	school district for school staff and for students in grades kindergarten through 12 in 10
835	835	the state; 11
836	836	(12) contributions of cash or equipment accepted for the operation of a 12
837	837	nonprofit organization dedicated to providing educational opportunities that promote 13
838	838	the legacy of public service contributions to the state and perpetuate ongoing 14
839	839	educational programs that foster public service leadership for future generations of 15
840	840	residents of the state; 16
841	841	(13) contributions of cash or equipment accepted for the operation of a 17
842	842	nonprofit educational resource center that supports academic achievement in grades 18
843	843	nine through 12 by coordinating curricula and statewide competition in the subject 19
844	844	areas of economics, science, social science, literature, music, art, mathematics, 20
845	845	writing, speech, and interview skills and by providing student scholarships; 21
846	846	(14) expenditures made to operate a child care facility in the state 22
847	847	for the children of the taxpayer's employees; 23
848	848	(15) contributions of cash or equipment accepted by a child care 24
849	849	facility in the state operated by a nonprofit corporation and attended by one or 25
850	850	more children of the taxpayer's employees; and 26
851	851	(16) a payment to an employee of the taxpayer made by the 27
852	852	taxpayer for the purpose of offsetting the employee's child care costs incurred in 28
853	853	the state. 29
854	854	* Sec. 18. AS 43.75.018(d) is amended to read: 30
855	855	(d) A contribution claimed as a credit under this section may not 31 34-GH1029\A
856	856	HB 190 -26- HB0190a
857	857	New Text Underlined [DELETED TEXT BRACKETED]
858	858
859	859	(1) be the basis for a credit claimed under another provision of this 1
860	860	title; and 2
861	861	(2) when combined with contributions that are the basis for credits 3
862	862	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 4
863	863	AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 5
864	864	amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 6
865	865	member of an affiliated group, then the total amount of credits may not exceed 7
866	866	$10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 8
867	867	has the meaning given in AS 43.20.145. 9
868	868	* Sec. 19. AS 43.77.045(a) is amended to read: 10
869	869	(a) A person engaged in a floating fisheries business is allowed a credit 11
870	870	against the tax due under this chapter for 12
871	871	(1) contributions of cash or equipment accepted for direct instruction, 13
872	872	research, and educational support purposes, including library and museum 14
873	873	acquisitions, and contributions to endowment, by an Alaska university foundation, by 15
874	874	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 16
875	875	national or regional accreditation association, or by a public or private nonprofit 17
876	876	elementary or secondary school in the state; 18
877	877	(2) contributions of cash or equipment accepted for secondary school 19
878	878	level vocational education courses, programs, and facilities by a school district in the 20
879	879	state; 21
880	880	(3) contributions of cash or equipment accepted for vocational 22
881	881	education courses, programs, and facilities by a state-operated vocational technical 23
882	882	education and training school; 24
883	883	(4) contributions of cash or equipment accepted for a facility by a 25
884	884	nonprofit, public or private, Alaska two-year or four-year college accredited by a 26
885	885	national or regional accreditation association or by a public or private nonprofit 27
886	886	elementary or secondary school in the state; 28
887	887	(5) contributions of cash or equipment accepted for Alaska Native 29
888	888	cultural or heritage programs and educational support, including mentoring and 30
889	889	tutoring, provided by a nonprofit agency for public school staff and for students who 31 34-GH1029\A
890	890	HB0190a -27- HB 190
891	891	New Text Underlined [DELETED TEXT BRACKETED]
892	892
893	893	are in grades kindergarten through 12 in the state; 1
894	894	(6) contributions of cash or equipment accepted for education, 2
895	895	research, rehabilitation, and facilities by an institution that is located in the state and 3
896	896	that qualifies as a coastal ecosystem learning center under the Coastal America 4
897	897	Partnership established by the federal government; 5
898	898	(7) contributions of cash or equipment accepted for the Alaska higher 6
899	899	education investment fund under AS 37.14.750; 7
900	900	(8) contributions of cash or equipment accepted for funding a 8
901	901	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 9
902	902	cost of a dual-credit course, including the cost of 10
903	903	(A) tuition and textbooks; 11
904	904	(B) registration, course, and programmatic student fees; 12
905	905	(C) on-campus room and board at the postsecondary institution 13
906	906	in the state that provides the dual-credit course; 14
907	907	(D) transportation costs to and from a residential school 15
908	908	approved by the Department of Education and Early Development under 16
909	909	AS 14.16.200 or the postsecondary school in the state that provides the dual-17
910	910	credit course; and 18
911	911	(E) other related educational and programmatic costs; 19
912	912	(9) contributions of cash or equipment accepted for constructing, 20
913	913	operating, or maintaining a residential housing facility by a residential school 21
914	914	approved by the Department of Education and Early Development under 22
915	915	AS 14.16.200; 23
916	916	(10) contributions of cash or equipment accepted for childhood early 24
917	917	learning and development programs and educational support to childhood early 25
918	918	learning and development programs provided by a nonprofit corporation organized 26
919	919	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 27
920	920	Education and Early Development, or through a state grant; 28
921	921	(11) contributions of cash or equipment accepted for science, 29
922	922	technology, engineering, and math programs provided by a nonprofit agency or a 30
923	923	school district for school staff and for students in grades kindergarten through 12 in 31 34-GH1029\A
924	924	HB 190 -28- HB0190a
925	925	New Text Underlined [DELETED TEXT BRACKETED]
926	926
927	927	the state; 1
928	928	(12) contributions of cash or equipment accepted for the operation of a 2
929	929	nonprofit organization dedicated to providing educational opportunities that promote 3
930	930	the legacy of public service contributions to the state and perpetuate ongoing 4
931	931	educational programs that foster public service leadership for future generations of 5
932	932	residents of the state; 6
933	933	(13) contributions of cash or equipment accepted for the operation of a 7
934	934	nonprofit educational resource center that supports academic achievement in grades 8
935	935	nine through 12 by coordinating curricula and statewide competition in the subject 9
936	936	areas of economics, science, social science, literature, music, art, mathematics, 10
937	937	writing, speech, and interview skills and by providing student scholarships [; 11
938	938	(14) EXPENDITURES MADE TO OPERATE A CHILD CARE 12
939	939	FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 13
940	940	EMPLOYEES; 14
941	941	(15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 15
942	942	BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 16
943	943	CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 17
944	944	TAXPAYER'S EMPLOYEES; AND 18
945	945	(16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 19
946	946	MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 20
947	947	EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 21
948	948	* Sec. 20. AS 43.77.045(a), as amended by sec. 19 of this Act, is amended to read: 22
949	949	(a) A person engaged in a floating fisheries business is allowed a credit 23
950	950	against the tax due under this chapter for 24
951	951	(1) contributions of cash or equipment accepted for direct instruction, 25
952	952	research, and educational support purposes, including library and museum 26
953	953	acquisitions, and contributions to endowment, by an Alaska university foundation, by 27
954	954	a nonprofit, public or private, Alaska two-year or four-year college accredited by a 28
955	955	national or regional accreditation association, or by a public or private nonprofit 29
956	956	elementary or secondary school in the state; 30
957	957	(2) contributions of cash or equipment accepted for secondary school 31 34-GH1029\A
958	958	HB0190a -29- HB 190
959	959	New Text Underlined [DELETED TEXT BRACKETED]
960	960
961	961	level vocational education courses, programs, and facilities by a school district in the 1
962	962	state; 2
963	963	(3) contributions of cash or equipment accepted for vocational 3
964	964	education courses, programs, and facilities by a state-operated vocational technical 4
965	965	education and training school; 5
966	966	(4) contributions of cash or equipment accepted for a facility by a 6
967	967	nonprofit, public or private, Alaska two-year or four-year college accredited by a 7
968	968	national or regional accreditation association or by a public or private nonprofit 8
969	969	elementary or secondary school in the state; 9
970	970	(5) contributions of cash or equipment accepted for Alaska Native 10
971	971	cultural or heritage programs and educational support, including mentoring and 11
972	972	tutoring, provided by a nonprofit agency for public school staff and for students who 12
973	973	are in grades kindergarten through 12 in the state; 13
974	974	(6) contributions of cash or equipment accepted for education, 14
975	975	research, rehabilitation, and facilities by an institution that is located in the state and 15
976	976	that qualifies as a coastal ecosystem learning center under the Coastal America 16
977	977	Partnership established by the federal government; 17
978	978	(7) contributions of cash or equipment accepted for the Alaska higher 18
979	979	education investment fund under AS 37.14.750; 19
980	980	(8) contributions of cash or equipment accepted for funding a 20
981	981	scholarship awarded by a nonprofit organization to a dual-credit student to defray the 21
982	982	cost of a dual-credit course, including the cost of 22
983	983	(A) tuition and textbooks; 23
984	984	(B) registration, course, and programmatic student fees; 24
985	985	(C) on-campus room and board at the postsecondary institution 25
986	986	in the state that provides the dual-credit course; 26
987	987	(D) transportation costs to and from a residential school 27
988	988	approved by the Department of Education and Early Development under 28
989	989	AS 14.16.200 or the postsecondary school in the state that provides the dual-29
990	990	credit course; and 30
991	991	(E) other related educational and programmatic costs; 31 34-GH1029\A
992	992	HB 190 -30- HB0190a
993	993	New Text Underlined [DELETED TEXT BRACKETED]
994	994
995	995	(9) contributions of cash or equipment accepted for constructing, 1
996	996	operating, or maintaining a residential housing facility by a residential school 2
997	997	approved by the Department of Education and Early Development under 3
998	998	AS 14.16.200; 4
999	999	(10) contributions of cash or equipment accepted for childhood early 5
1000	1000	learning and development programs and educational support to childhood early 6
1001	1001	learning and development programs provided by a nonprofit corporation organized 7
1002	1002	under AS 10.20, a tribal entity, or a school district in the state, by the Department of 8
1003	1003	Education and Early Development, or through a state grant; 9
1004	1004	(11) contributions of cash or equipment accepted for science, 10
1005	1005	technology, engineering, and math programs provided by a nonprofit agency or a 11
1006	1006	school district for school staff and for students in grades kindergarten through 12 in 12
1007	1007	the state; 13
1008	1008	(12) contributions of cash or equipment accepted for the operation of a 14
1009	1009	nonprofit organization dedicated to providing educational opportunities that promote 15
1010	1010	the legacy of public service contributions to the state and perpetuate ongoing 16
1011	1011	educational programs that foster public service leadership for future generations of 17
1012	1012	residents of the state; 18
1013	1013	(13) contributions of cash or equipment accepted for the operation of a 19
1014	1014	nonprofit educational resource center that supports academic achievement in grades 20
1015	1015	nine through 12 by coordinating curricula and statewide competition in the subject 21
1016	1016	areas of economics, science, social science, literature, music, art, mathematics, 22
1017	1017	writing, speech, and interview skills and by providing student scholarships; 23
1018	1018	(14) expenditures made to operate a child care facility in the state 24
1019	1019	for the children of the taxpayer's employees; 25
1020	1020	(15) contributions of cash or equipment accepted by a child care 26
1021	1021	facility in the state operated by a nonprofit corporation and attended by one or 27
1022	1022	more children of the taxpayer's employees; and 28
1023	1023	(16) a payment to an employee of the taxpayer made by the 29
1024	1024	taxpayer for the purpose of offsetting the employee's child care costs incurred in 30
1025	1025	the state. 31 34-GH1029\A
1026	1026	HB0190a -31- HB 190
1027	1027	New Text Underlined [DELETED TEXT BRACKETED]
1028	1028
1029	1029	* Sec. 21. AS 43.77.045(d) is amended to read: 1
1030	1030	(d) A contribution claimed as a credit under this section may not 2
1031	1031	(1) be the basis for a credit claimed under another provision of this 3
1032	1032	title; and 4
1033	1033	(2) when combined with contributions that are the basis for credits 5
1034	1034	taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 6
1035	1035	AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 7
1036	1036	amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 8
1037	1037	member of an affiliated group, then the total amount of credits may not exceed 9
1038	1038	$10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 10
1039	1039	has the meaning given in AS 43.20.145. 11
1040	1040	* Sec. 22. AS 47.05.030(a) is amended to read: 12
1041	1041	(a) Except as provided in (b) and (c) of this section and for purposes directly 13
1042	1042	connected with the administration of general assistance, adult public assistance, the 14
1043	1043	day [CHILD] care assistance program authorized under AS 47.25.001 - 47.25.095, or 15
1044	1044	the Alaska temporary assistance program, and in accordance with the regulations of 16
1045	1045	the department, a person may not solicit, disclose, receive, make use of, or authorize, 17
1046	1046	knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 18
1047	1047	information concerning, persons applying for or receiving the assistance directly or 19
1048	1048	indirectly derived from the records, papers, files, or communications of the department 20
1049	1049	or subdivisions or agencies of the department, or acquired in the course of the 21
1050	1050	performance of official duties. 22
1051	1051	* Sec. 23. AS 47.05.030(a), as amended by sec. 22 of this Act, is amended to read: 23
1052	1052	(a) Except as provided in (b) and (c) of this section and for purposes directly 24
1053	1053	connected with the administration of general assistance, adult public assistance, the 25
1054	1054	child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 26
1055	1055	the Alaska temporary assistance program, and in accordance with the regulations of 27
1056	1056	the department, a person may not solicit, disclose, receive, make use of, or authorize, 28
1057	1057	knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 29
1058	1058	information concerning, persons applying for or receiving the assistance directly or 30
1059	1059	indirectly derived from the records, papers, files, or communications of the department 31 34-GH1029\A
1060	1060	HB 190 -32- HB0190a
1061	1061	New Text Underlined [DELETED TEXT BRACKETED]
1062	1062
1063	1063	or subdivisions or agencies of the department, or acquired in the course of the 1
1064	1064	performance of official duties. 2
1065	1065	* Sec. 24. AS 47.05.085(a) is amended to read: 3
1066	1066	(a) The commissioner or the commissioner's designee at the director level may 4
1067	1067	issue subpoenas to compel the production of books, papers, correspondence, 5
1068	1068	memoranda, and other records considered necessary as evidence in connection with an 6
1069	1069	investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 7
1070	1070	(assistance for catastrophic illnesses and acute or chronic medical conditions), 8
1071	1071	AS 47.25 (day [CHILD] care assistance, child care grants, general relief, adult public 9
1072	1072	assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 10
1073	1073	* Sec. 25. AS 47.05.085(a), as amended by sec. 24 of this Act, is amended to read: 11
1074	1074	(a) The commissioner or the commissioner's designee at the director level may 12
1075	1075	issue subpoenas to compel the production of books, papers, correspondence, 13
1076	1076	memoranda, and other records considered necessary as evidence in connection with an 14
1077	1077	investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 15
1078	1078	(assistance for catastrophic illnesses and acute or chronic medical conditions), 16
1079	1079	AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 17
1080	1080	assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 18
1081	1081	* Sec. 26. AS 47.25.001(a) is amended to read: 19
1082	1082	(a) The department shall 20
1083	1083	(1) implement and administer a program to assist in providing day 21
1084	1084	[CHILD] care for the children of low and moderate income families according to the 22
1085	1085	requirements of AS 47.25.001 - 47.25.095; 23
1086	1086	(2) establish standards of eligibility for day [CHILD] care benefits [; 24
1087	1087	THE STANDARDS MUST PROVIDE THAT THE MAXIMUM MONTHLY 25
1088	1088	HOUSEHOLD INCOME FOR A FAMILY TO BE ELIGIBLE FOR THE 26
1089	1089	PROGRAM IS 105 PERCENT OF THE MEDIAN MONTHLY HOUSEHOLD 27
1090	1090	INCOME IN THE STATE, ADJUSTED FOR FAMILY SIZE, UNLESS THE 28
1091	1091	FAMILY IS OTHERWISE EXEMPT FROM INCOME ELIGIBILITY 29
1092	1092	REQUIREMENTS]; 30
1093	1093	(3) contract for the care of children of eligible families; 31 34-GH1029\A
1094	1094	HB0190a -33- HB 190
1095	1095	New Text Underlined [DELETED TEXT BRACKETED]
1096	1096
1097	1097	(4) establish procedures to periodically review the needs of families 1
1098	1098	receiving day [CHILD] care benefits; 2
1099	1099	(5) provide notification to the local government body of the request for 3
1100	1100	a contract with a day [CHILD] care facility; 4
1101	1101	(6) establish an electronic application for assistance and allow an 5
1102	1102	applicant to submit an application in electronic format or in other formats required by 6
1103	1103	state and federal law; the electronic application must inform an applicant that a false 7
1104	1104	statement made on the application will be investigated and is punishable under 8
1105	1105	AS 11.56.210 [; 9
1106	1106	(7) ESTABLISH A PROGRAM TO PARTNER WITH PRIVATE 10
1107	1107	SECTOR ENTITIES TO CREATE INCENTIVES FOR EMPLOYERS TO 11
1108	1108	DEVELOP ON-SITE OR NEAR-SITE CHILD CARE]. 12
1109	1109	* Sec. 27. AS 47.25.001(a), as amended by sec. 26 of this Act, is amended to read: 13
1110	1110	(a) The department shall 14
1111	1111	(1) implement and administer a program to assist in providing child 15
1112	1112	[DAY] care for the children of low and moderate income families according to the 16
1113	1113	requirements of AS 47.25.001 - 47.25.095; 17
1114	1114	(2) establish standards of eligibility for child [DAY] care benefits; 18
1115	1115	(3) contract for the care of children of eligible families; 19
1116	1116	(4) establish procedures to periodically review the needs of families 20
1117	1117	receiving child [DAY] care benefits; 21
1118	1118	(5) provide notification to the local government body of the request for 22
1119	1119	a contract with a child [DAY] care facility; 23
1120	1120	(6) establish an electronic application for assistance and allow an 24
1121	1121	applicant to submit an application in electronic format or in other formats required by 25
1122	1122	state and federal law; the electronic application must inform an applicant that a false 26
1123	1123	statement made on the application will be investigated and is punishable under 27
1124	1124	AS 11.56.210. 28
1125	1125	* Sec. 28. AS 47.25.011 is amended to read: 29
1126	1126	Sec. 47.25.011. Administrative costs of program contractors. To defray 30
1127	1127	administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 31 34-GH1029\A
1128	1128	HB 190 -34- HB0190a
1129	1129	New Text Underlined [DELETED TEXT BRACKETED]
1130	1130
1131	1131	or 12 percent, whichever is greater, of the day [CHILD] care assistance program funds 1
1132	1132	it receives from the department under the contract. 2
1133	1133	* Sec. 29. AS 47.25.011, as amended by sec. 28 of this Act, is amended to read: 3
1134	1134	Sec. 47.25.011. Administrative costs of program contractors. To defray 4
1135	1135	administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 5
1136	1136	or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 6
1137	1137	it receives from the department under the contract. 7
1138	1138	* Sec. 30. AS 47.25.021 is amended to read: 8
1139	1139	Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 9
1140	1140	the care of children of a low or moderate income family only if a parent or guardian, 10
1141	1141	because of the day [CHILD] care, is freed to work or to seek work or to attend school. 11
1142	1142	Benefits may not be paid for the care of children of a family where one parent or 12
1143	1143	guardian is not working, actively seeking work, or attending school and is physically 13
1144	1144	and mentally capable of caring for the children 14
1145	1145	* Sec. 31. AS 47.25.021, as amended by sec. 30 of this Act, is amended to read: 15
1146	1146	Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 16
1147	1147	the care of children of a low or moderate income family only if a parent or guardian, 17
1148	1148	because of the child [DAY] care, is freed to work or to seek work or to attend school. 18
1149	1149	Benefits may not be paid for the care of children of a family where one parent or 19
1150	1150	guardian is not working, actively seeking work, or attending school and is physically 20
1151	1151	and mentally capable of caring for the children 21
1152	1152	* Sec. 32. AS 47.25.031 is amended to read: 22
1153	1153	Sec. 47.25.031. Eligibility of families for benefits. The department shall 23
1154	1154	determine the eligibility of families for day [CHILD] care benefits on the basis of the 24
1155	1155	following factors: 25
1156	1156	(1) income of the family including salary, alimony, child support, 26
1157	1157	retirement benefits, social security, and any other source of income; 27
1158	1158	(2) number of children in the family; 28
1159	1159	(3) whether there is one parent or guardian solely responsible for the 29
1160	1160	care of the family. 30
1161	1161	* Sec. 33. AS 47.25.031, as amended by sec. 32 of this Act, is amended to read: 31 34-GH1029\A
1162	1162	HB0190a -35- HB 190
1163	1163	New Text Underlined [DELETED TEXT BRACKETED]
1164	1164
1165	1165	Sec. 47.25.031. Eligibility of families for benefits. The department shall 1
1166	1166	determine the eligibility of families for child [DAY] care benefits on the basis of the 2
1167	1167	following factors: 3
1168	1168	(1) income of the family including salary, alimony, child support, 4
1169	1169	retirement benefits, social security, and any other source of income, unless the family 5
1170	1170	is otherwise exempt from income eligibility requirements; 6
1171	1171	(2) number of children in the family; 7
1172	1172	(3) whether there is one parent or guardian solely responsible for the 8
1173	1173	care of the family. 9
1174	1174	* Sec. 34. AS 47.25.041 is amended to read: 10
1175	1175	Sec. 47.25.041. Contributions by parent or guardian. The department shall 11
1176	1176	develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 12
1177	1177	determining the amount to be contributed by the parent or guardian for child care [; 13
1178	1178	THE AMOUNT MAY NOT EXCEED SEVEN PERCENT OF THE FAMILY 14
1179	1179	MONTHLY INCOME]. The contribution of the parent or guardian shall be paid to the 15
1180	1180	day [CHILD] care facility. 16
1181	1181	* Sec. 35. AS 47.25.041, as amended by sec. 34 of this Act, is amended to read: 17
1182	1182	Sec. 47.25.041. Contributions by parent or guardian. The department shall 18
1183	1183	develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 19
1184	1184	determining the amount to be contributed by the parent or guardian for child care. The 20
1185	1185	contribution of the parent or guardian shall be paid to the child [DAY] care facility. 21
1186	1186	* Sec. 36. AS 47.25.051 is amended to read: 22
1187	1187	Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 23
1188	1188	select the day [CHILD] care facility for the care of their children. 24
1189	1189	(b) Benefits shall be paid by the department directly to the municipality or 25
1190	1190	organization contracting with the day [CHILD] care facility. 26
1191	1191	(c) The department shall use a market rate study or a cost of care study to 27
1192	1192	establish a subsidy rate for each region served by the program established under 28
1193	1193	AS 47.25.001. The department shall use the subsidy rate to determine the amount of 29
1194	1194	benefits payable by the department under (b) of this section. 30
1195	1195	* Sec. 37. AS 47.25.051, as amended by sec. 36 of this Act, is amended to read: 31 34-GH1029\A
1196	1196	HB 190 -36- HB0190a
1197	1197	New Text Underlined [DELETED TEXT BRACKETED]
1198	1198
1199	1199	Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 1
1200	1200	select the child [DAY] care facility for the care of their children. 2
1201	1201	(b) Benefits shall be paid by the department directly to the municipality or 3
1202	1202	organization contracting with the child [DAY] care facility. 4
1203	1203	(c) The department shall use a market rate study or a cost of care study to 5
1204	1204	establish a subsidy rate for each region served by the program established under 6
1205	1205	AS 47.25.001. The department shall use the subsidy rate to determine the amount of 7
1206	1206	benefits payable by the department under (b) of this section. 8
1207	1207	* Sec. 38. AS 47.25.051 is amended by adding a new subsection to read: 9
1208	1208	(d) The department shall use a market rate study or a cost of care study, or 10
1209	1209	both, to establish a subsidy rate for each region served by the program established 11
1210	1210	under AS 47.25.001. The department shall use the subsidy rate to determine the 12
1211	1211	amount of benefits payable by the department under (b) of this section. 13
1212	1212	* Sec. 39. AS 47.25.071(b) is amended to read: 14
1213	1213	(b) To qualify for a grant under (a) or (d) of this section, the child care facility 15
1214	1214	must 16
1215	1215	(1) be currently licensed under AS 47.32 and applicable municipal 17
1216	1216	licensing requirements; 18
1217	1217	(2) participate in the day [CHILD] care assistance program under 19
1218	1218	AS 47.25.001 - 47.25.095; and 20
1219	1219	(3) provide care under a payment system as provided in (g) of this 21
1220	1220	section [; AND 22
1221	1221	(4) BE DESIGNATED AS A QUALITY CHILD CARE FACILITY 23
1222	1222	BY THE DEPARTMENT]. 24
1223	1223	* Sec. 40. AS 47.25.071(b), as amended by sec. 39 of this Act, is amended to read: 25
1224	1224	(b) To qualify for a grant under (a) or (d) of this section, the child care facility 26
1225	1225	must 27
1226	1226	(1) be currently licensed under AS 47.32 and applicable municipal 28
1227	1227	licensing requirements; 29
1228	1228	(2) participate in the child [DAY] care assistance program under 30
1229	1229	AS 47.25.001 - 47.25.095; 31 34-GH1029\A
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1231	1231	New Text Underlined [DELETED TEXT BRACKETED]
1232	1232
1233	1233	(3) provide care under a payment system as provided in (g) of this 1
1234	1234	section. 2
1235	1235	* Sec. 41. AS 47.25.071(g) is amended to read: 3
1236	1236	(g) Each [A] child care facility receiving a grant under (a) or (d) of this 4
1237	1237	section shall 5
1238	1238	[(1)] assure that at least 15 percent or one of its child care spaces 6
1239	1239	receiving subsidy under this section, whichever is greater, will be made available, if 7
1240	1240	requested, to children eligible for day [CHILD] care assistance under AS 47.25.001 - 8
1241	1241	47.25.095, whose parents or guardians wish to pay for care based on attendance only [; 9
1242	1242	(2) GIVE PRIORITY TO CHILDREN FROM LOW-INCOME 10
1243	1243	FAMILIES WHEN FILLING AVAILABLE CHILD CARE SPACES IN THE 11
1244	1244	FACILITY]. 12
1245	1245	* Sec. 42. AS 47.25.071(g), as amended by sec. 41 of this Act, is amended to read: 13
1246	1246	(g) When filling available child care spaces in the facility, a [EACH] child 14
1247	1247	care facility receiving a grant under (a) or (d) of this section shall give priority to 15
1248	1248	children participating in child [ASSURE THAT AT LEAST 15 PERCENT OR 16
1249	1249	ONE OF ITS CHILD CARE SPACES RECEIVING SUBSIDY UNDER THIS 17
1250	1250	SECTION, WHICHEVER IS GREATER, WILL BE MADE AVAILABLE, IF 18
1251	1251	REQUESTED, TO CHILDREN ELIGIBLE FOR DAY] care assistance under 19
1252	1252	AS 47.25.001 - 47.25.095 [, WHOSE PARENTS OR GUARDIANS WISH TO PAY 20
1253	1253	FOR CARE BASED ON ATTENDANCE ONLY]. 21
1254	1254	* Sec. 43. AS 47.25.071(h) is amended to read: 22
1255	1255	(h) The department shall, in consultation with interested child care 23
1256	1256	providers [A CHILD CARE RESOURCE AND REFERRAL AGENCY IN THE 24
1257	1257	STATE] and parents, adopt regulations to carry out the purposes of this section [, 25
1258	1258	INCLUDING CRITERIA USED TO DESIGNATE A CHILD CARE FACILITY AS 26
1259	1259	A QUALITY CHILD CARE FACILITY UNDER (b)(4) OF THIS SECTION]. 27
1260	1260	* Sec. 44. AS 47.25.071(h), as amended by sec. 43 of this Act, is amended to read: 28
1261	1261	(h) The department shall, in consultation with a child care resource and 29
1262	1262	referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and 30
1263	1263	parents, adopt regulations to carry out the purposes of this section. 31 34-GH1029\A
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1265	1265	New Text Underlined [DELETED TEXT BRACKETED]
1266	1266
1267	1267	* Sec. 45. AS 47.25.071 is amended by adding new subsections to read: 1
1268	1268	(k) In addition to the grants provided in (a) and (d) of this section, the 2
1269	1269	department may, subject to appropriations for that purpose, provide grants to the 3
1270	1270	highest performing and highest quality child care facilities in the state. The department 4
1271	1271	may use quality recognition and improvement system metrics to determine the highest 5
1272	1272	performing and highest quality child care facilities in the state. To receive a grant 6
1273	1273	under this subsection, the child care facility must be currently licensed under AS 47.32 7
1274	1274	and applicable municipal licensing requirements. 8
1275	1275	(l) A child care facility receiving a grant under (a) or (d) of this section may 9
1276	1276	not deny a child acceptance to the facility based on disability or socioeconomic status. 10
1277	1277	* Sec. 46. AS 47.25.095(2) is amended to read: 11
1278	1278	(2) "child care facility" means an establishment licensed as a child care 12
1279	1279	facility under AS 47.32, including day care centers, family day care homes, and 13
1280	1280	schools for preschool age children, that provides care for children not related by 14
1281	1281	blood, marriage, or legal adoption to the owner, operator, or manager of the facility 15
1282	1282	[OR AN ESTABLISHMENT RECOGNIZED BY THE FEDERAL GOVERNMENT 16
1283	1283	FOR THE CARE OF CHILDREN]; 17
1284	1284	* Sec. 47. AS 47.25.095(2), as amended by sec. 46 of this Act, is amended to read: 18
1285	1285	(2) "child care facility" means an establishment licensed as a child care 19
1286	1286	facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 20
1287	1287	CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 21
1288	1288	provides care for children not related by blood, marriage, or legal adoption to the 22
1289	1289	owner, operator, or manager of the facility or an establishment recognized by the 23
1290	1290	federal government for the care of children; 24
1291	1291	* Sec. 48. AS 47.25.095(3) is amended to read: 25
1292	1292	(3) "day [CHILD] care" means the care, supervision, and guidance of 26
1293	1293	a child or children unaccompanied by a parent or legal guardian on a regular basis for 27
1294	1294	periods of less than 24 hours a day; 28
1295	1295	* Sec. 49. AS 47.25.095(3), as amended by sec. 48 of this Act, is amended to read: 29
1296	1296	(3) "child [DAY] care" means the care, supervision, and guidance of a 30
1297	1297	child or children unaccompanied by a parent or legal guardian on a regular basis for 31 34-GH1029\A
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1299	1299	New Text Underlined [DELETED TEXT BRACKETED]
1300	1300
1301	1301	periods of less than 24 hours a day; 1
1302	1302	* Sec. 50. AS 47.25.051(c), 47.25.071(i), 47.25.071(j), and 47.25.095(4) are repealed. 2
1303	1303	* Sec. 51. The uncodified law of the State of Alaska is amended by adding a new section to 3
1304	1304	read: 4
1305	1305	CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 5
1306	1306	the extent necessary to implement sec. 38 of this Act, the Department of Health shall amend 6
1307	1307	and submit for federal approval the state plan for the state's child care assistance program 7
1308	1308	under the federal child care and development fund program, consistent with AS 47.25.051, as 8
1309	1309	amended by sec. 38 of this Act. 9
1310	1310	* Sec. 52. The uncodified law of the State of Alaska is amended by adding a new section to 10
1311	1311	read: 11
1312	1312	CONDITIONAL EFFECT; NOTIFICATION. (a) Section 38 of this Act takes effect 12
1313	1313	only if, on or before January 1, 2027, the United States Department of Health and Human 13
1314	1314	Services 14
1315	1315	(1) approves the amendment to the state plan for the child care assistance 15
1316	1316	program under the federal child care and development fund program, consistent with 16
1317	1317	AS 47.25.051, as amended by sec. 38 of this Act; or 17
1318	1318	(2) determines that approval of the amendment to the state plan for the child 18
1319	1319	care assistance program is not necessary. 19
1320	1320	(b) The commissioner of health shall notify the revisor of statutes in writing within 30 20
1321	1321	days after the United States Department of Health and Human Services approves the 21
1322	1322	amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 22
1323	1323	this section. 23
1324	1324	* Sec. 53. If sec. 38 of this Act takes effect, it takes effect on the day after the date the 24
1325	1325	United States Department of Health and Human Services approves the corresponding 25
1326	1326	amendment to the state plan or determines that approval is not necessary. 26
1327	1327	* Sec. 54. Except as provided in sec. 53 of this Act, this Act takes effect immediately under 27
1328	1328	AS 01.10.070(c). 28