00                       CS FOR HOUSE BILL NO. 97(STA)                                                                     
01 "An Act repealing the insurance tax credit for gifts to the Alaska fire standards council;                              
02 and providing for an effective date."                                                                                   
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 21.06.110(9); AS 21.09.210(j); AS 21.96.075; AS 37.05.146(b)(5) are                                
05 repealed.                                                                                                               
06    * Sec. 2. The uncodified law of the State of Alaska is amended by adding a new section to                          
07 read:                                                                                                                   
08       TRANSITION. A taxpayer that accrues a credit authorized by a statute repealed by                                  
09 sec. 1 of this Act before the effective date of sec. 1 of this Act, but whose tax year ends on or                       
10 after the effective date of sec. 1 of this Act, may take the tax credit in the tax year the taxpayer                    
11 accrues the credit.                                                                                                     
12    * Sec. 3. This Act takes effect January 1, 2019.