Alaska 2023-2024 Regular Session

Alaska House Bill HB144

Introduced
3/29/23  
Introduced
3/29/23  
Report Pass
5/3/23  
Refer
3/29/23  
Report Pass
4/22/24  
Report Pass
5/3/23  
Engrossed
5/2/24  
Report Pass
4/22/24  
Refer
5/3/24  
Engrossed
5/2/24  

Caption

Repeal Education Tax Credits Sunset

Impact

If enacted, HB 144 will have a significant effect on the way education tax credits function within Alaska's tax code. By eliminating the sunset provision, the bill ensures that these tax credits remain an ongoing feature of the state's fiscal policy. Additionally, the proposed requirement that research funded through such credits benefits the state may streamline and enhance research initiatives, aligning educational funding with tangible state needs. Critics may argue, however, that such stipulations could limit the scope of research that can be conducted, testing the balance between state interests and academic freedom.

Summary

House Bill 144 aims to address the framework surrounding education tax credits in the state of Alaska by repealing the sunset provision that currently exists. This bill proposes that taxpayers receiving tax credits for contributions toward research must demonstrate that the resulting research will be made available to the state. The intention is to ensure that state resources are allocated towards research that benefits the public, thereby enhancing the impact of taxpayer contributions on state education and research initiatives. The legislation is positioned as an enhancement of accountability and effectiveness in the expenditure of tax credits.

Sentiment

The sentiment regarding HB 144 appears to be mixed, with supporters advocating for the accountability measures enforced by the bill. Proponents highlight the importance of ensuring that taxpayer money is effectively utilized for state benefit, emphasizing that such improvements to the tax credit framework will encourage contributions towards essential research. Conversely, opponents may express concerns over potential bureaucratic hurdles and the implications for innovative research that might not directly align with immediate state concerns, framing these concerns within a broader debate about government oversight in educational funding.

Contention

Notable contentions regarding HB 144 stem from the implications of making taxpayer-funded research contingent on state expressiveness in the availability of outcomes. Detractors warn that this could potentially stifle creativity and limit the research freedom that educational institutions traditionally enjoy. The discussions surrounding this bill present a classic dilemma of balancing fiscal responsibility and governance with the imperative of fostering an innovative educational ecosystem capable of addressing diverse societal challenges.

Companion Bills

No companion bills found.

Previously Filed As

AK SB120

Extend Education Tax Credits

AK HB148

Ak Perform. Scholarship; Edu Tax Credits

AK HB89

Child Care: Tax Credits/assistance/grants

AK HB659

Sunsets all tax credits

AK SB96

Child Care: Tax Credits

AK HB2427

Tax credits; grants; reporting; repeals

AK SB189

Xtnd Boards;game Permits;taxes;child Care

AK HB2268

Income tax credits; repeal

AK HB2464

Income tax credits; repeal

AK HB564

MS Workforce Training and Education Act; extend repealer and codify repealers on conforming statutes.

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