Alaska 2025-2026 Regular Session

Alaska Senate Bill SB171

Introduced
4/14/25  

Caption

Child Care Assistance; Tax Credits

Impact

The enactment of SB 171 is anticipated to significantly impact state laws regarding tax credits, particularly enhancing opportunities for funding educational resources. The bill aims to not only stimulate contributions to educational institutions but also to support child care facilities and programs that facilitate early childhood development. By modernizing existing tax structures, the bill seeks to streamline how educational contributions are incentivized, thereby attracting more donor support which can lead to improved educational outcomes for students throughout the state.

Summary

Senate Bill 171 addresses several tax credits aimed at promoting educational contributions across various sectors in Alaska. The bill encompasses tax credits related to insurance, income, and property taxes, specifically focusing on educational contributions made by individuals and businesses. It provides a structured framework for claiming credits based on contributions to educational institutions, including public and private schools, vocational training programs, and Alaska Native cultural initiatives. Additionally, the bill outlines contributions that could qualify for tax credits, thus encouraging higher investment in education-related programs.

Contention

While the bill has garnered support from various educational bodies and businesses interested in enhancing their community contributions, some contend that the broad nature of the tax credits may lead to fiscal challenges for the state. Critics argue that while the intention is to boost educational funding, the significant cap on credits and potential misuse may undermine state revenues. Ensuring the correct allocation and effectiveness of these credits will be crucial to maintaining a balanced budget while fostering educational advancement.

Companion Bills

No companion bills found.

Similar Bills

AK HB190

Child Care Assistance; Tax Credits

SC H3420

Providing Academic Choice in Education (PACE)

OK HB1760

Revenue and taxation; Equal Opportunity Education Scholarship Act; tax credit; foundations; cap; contribution; eligibility; rules.

SC S0050

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KS SB252

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FL H5101

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OK SB285

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TX SB1015

Relating to a franchise tax or insurance premium tax credit for contributions made to certain certified nonprofit educational assistance organizations.