00 Enrolled HB 97                                                                                                          
01 Repealing the insurance tax credit for gifts to the Alaska fire standards council; and providing                        
02 for an effective date.                                                                                                  
03                           _______________                                                                               
04    * Section 1. AS 21.06.110(9); AS 21.09.210(j); AS 21.96.075; and 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05 repealed.                                                                                                               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 A taxpayer that accrues a credit authorized by a statute repealed by                                  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.