HCS CSSB 84(FIN): "An Act amending the funding for statewide residential educational programs; relating to funding for high school vocational and technical instruction as a component of funding for public schools; relating to education tax credits; creating a pilot project in the Iditarod Area School District; providing for an effective date by amending the effective date in sec. 57, ch. 92, SLA 2010; and providing for an effective date."
00 HOUSE CS FOR CS FOR SENATE BILL NO. 84(FIN) 01 "An Act amending the funding for statewide residential educational programs; relating 02 to funding for high school vocational and technical instruction as a component of 03 funding for public schools; relating to education tax credits; creating a pilot project in 04 the Iditarod Area School District; providing for an effective date by amending the 05 effective date in sec. 57, ch. 92, SLA 2010; and providing for an effective date." 06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 07 * Section 1. AS 14.16.200 is amended by adding a new subsection to read: 08 (c) In addition to the programs eligible for reimbursement of costs under (a) of 09 this section, the department may approve three district-operated statewide residential 10 educational programs that began operating after January 1, 2005, for reimbursement of 11 costs incurred by the district in operating the program under regulations adopted by 12 the department. 13 * Sec. 2. AS 14.17.410(b) is amended to read:
01 (b) Public school funding consists of state aid, a required local contribution, 02 and eligible federal impact aid determined as follows: 03 (1) state aid equals basic need minus a required local contribution and 04 90 percent of eligible federal impact aid for that fiscal year; basic need equals the sum 05 obtained under (D) of this paragraph, multiplied by the base student allocation set out 06 in AS 14.17.470; district adjusted ADM is calculated as follows: 07 (A) the ADM of each school in the district is calculated by 08 applying the school size factor to the student count as set out in AS 14.17.450; 09 (B) the number obtained under (A) of this paragraph is 10 multiplied by the district cost factor described in AS 14.17.460; 11 (C) the ADMs of each school in a district, as adjusted 12 according to (A) and (B) of this paragraph, are added; the sum is then 13 multiplied by the special needs factor set out in AS 14.17.420(a)(1) and the 14 high school vocational education factor set out in AS 14.17.420(a)(3); 15 (D) the number obtained for intensive services under 16 AS 14.17.420(a)(2) and the number obtained for correspondence study under 17 AS 14.17.430 are added to the number obtained under (C) of this paragraph; 18 (E) notwithstanding (A) - (C) of this paragraph, if a school 19 district's ADM adjusted for school size under (A) of this paragraph decreases 20 by five percent or more from one fiscal year to the next fiscal year, the school 21 district may use the last fiscal year before the decrease as a base fiscal year to 22 offset the decrease, according to the following method: 23 (i) for the first fiscal year after the base fiscal year 24 determined under this subparagraph, the school district's ADM adjusted 25 for school size determined under (A) of this paragraph is calculated as 26 the district's ADM adjusted for school size, plus 75 percent of the 27 difference in the district's ADM adjusted for school size between the 28 base fiscal year and the first fiscal year after the base fiscal year; 29 (ii) for the second fiscal year after the base fiscal year 30 determined under this subparagraph, the school district's ADM adjusted 31 for school size determined under (A) of this paragraph is calculated as
01 the district's ADM adjusted for school size, plus 50 percent of the 02 difference in the district's ADM adjusted for school size between the 03 base fiscal year and the second fiscal year after the base fiscal year; 04 (iii) for the third fiscal year after the base fiscal year 05 determined under this subparagraph, the school district's ADM adjusted 06 for school size determined under (A) of this paragraph is calculated as 07 the district's ADM adjusted for school size, plus 25 percent of the 08 difference in the district's ADM adjusted for school size between the 09 base fiscal year and the third fiscal year after the base fiscal year; 10 (F) the method established in (E) of this paragraph is available 11 to a school district for the three fiscal years following the base fiscal year 12 determined under (E) of this paragraph only if the district's ADM adjusted for 13 school size determined under (A) of this paragraph for each fiscal year is less 14 than the district's ADM adjusted for school size in the base fiscal year; 15 (G) the method established in (E) of this paragraph does not 16 apply to a decrease in the district's ADM adjusted for school size resulting 17 from a loss of enrollment that occurs as a result of a boundary change under 18 AS 29; 19 (2) the required local contribution of a city or borough school district is 20 the equivalent of a four mill tax levy on the full and true value of the taxable real and 21 personal property in the district as of January 1 of the second preceding fiscal year, as 22 determined by the Department of Commerce, Community, and Economic 23 Development under AS 14.17.510 and AS 29.45.110, not to exceed 45 percent of a 24 district's basic need for the preceding fiscal year as determined under (1) of this 25 subsection. 26 * Sec. 3. AS 14.17.420(a) is amended to read: 27 (a) As a component of public school funding, a district is eligible for special 28 needs and high school vocational and technical instruction funding and may be 29 eligible for intensive services funding as follows: 30 (1) special needs funding is available to a district to assist the district 31 in providing special education, gifted and talented education, vocational education,
01 and bilingual education services to its students; a special needs funding factor of 1.20 02 shall be applied as set out in AS 14.17.410(b)(1); 03 (2) in addition to the special needs funding for which a district is 04 eligible under (1) of this subsection, a district is eligible for intensive services funding 05 for each special education student who needs and receives intensive services and is 06 enrolled on the last day of the count period; for each such student, intensive services 07 funding is equal to the intensive student count multiplied by 13; 08 (3) in addition to the special needs and intensive services funding 09 available under (1) and (2) of this subsection, high school vocational and 10 technical instruction funding is available to assist districts in providing vocational 11 and technical instruction to students who are enrolled in grades nine through 12; 12 a high school vocational and technical instruction funding factor of 1.01 shall be 13 applied as set out in AS 14.17.410(b)(1); in this paragraph, "vocational and 14 technical instruction" excludes costs associated with 15 (A) administrative expenses; and 16 (B) instruction in general literacy, mathematics, and job 17 readiness skills. 18 * Sec. 4. AS 14.17.440(a) is amended to read: 19 (a) Except as provided in AS 14.17.400(b), funding for state boarding schools 20 established under AS 14.16.010 includes an allocation from the public education fund 21 in an amount calculated by 22 (1) determining the ADM of state boarding schools by applying the 23 school size factor to the student count as described in AS 14.17.450; 24 (2) multiplying the number obtained under (1) of this subsection by the 25 special needs factor in AS 14.17.420(a)(1) and the high school vocational education 26 factor set out in AS 14.17.420(a)(3) and multiplying that product by the base student 27 allocation; and 28 (3) multiplying the product determined under (2) of this subsection by 29 the district cost factor that is applicable to calculation of the state aid for the adjacent 30 school district under AS 14.17.460. 31 * Sec. 5. AS 21.96.070(a) is amended to read:
01 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 02 AS 21.66.110 for cash contributions accepted 03 (1) for direct instruction, research, and educational support purposes, 04 including library and museum acquisitions, and contributions to endowment, by an 05 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 06 four-year college accredited by a regional accreditation association; 07 (2) for secondary school level vocational education courses, programs, 08 and facilities by a school district in the state; 09 (3) for vocational education courses, programs, and facilities by a 10 state-operated vocational technical education and training school; [AND] 11 (4) for a facility or an annual intercollegiate sports tournament by a 12 nonprofit, public or private, Alaska two-year or four-year college accredited by a 13 regional accreditation association; and 14 (5) for Alaska Native cultural or heritage programs and 15 educational support, including mentoring and tutoring, provided by a nonprofit 16 agency for public school staff and for students who are in grades kindergarten 17 through 12 in the state. 18 * Sec. 6. AS 43.20.014(a) is amended to read: 19 (a) A taxpayer is allowed a credit against the tax due under this chapter for 20 cash contributions accepted 21 (1) for direct instruction, research, and educational support purposes, 22 including library and museum acquisitions, and contributions to endowment, by an 23 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 24 four-year college accredited by a regional accreditation association; 25 (2) for secondary school level vocational education courses, programs, 26 and facilities by a school district in the state; 27 (3) for vocational education courses, programs, and facilities by a 28 state-operated vocational technical education and training school; [AND] 29 (4) for a facility or an annual intercollegiate sports tournament by a 30 nonprofit, public or private, Alaska two-year or four-year college accredited by a 31 regional accreditation association; and
01 (5) for Alaska Native cultural or heritage programs and 02 educational support, including mentoring and tutoring, provided by a nonprofit 03 agency for public school staff and for students who are in grades kindergarten 04 through 12 in the state. 05 * Sec. 7. AS 43.55.019(a) is amended to read: 06 (a) A producer of oil or gas is allowed a credit against the tax due under this 07 chapter for cash contributions accepted 08 (1) for direct instruction, research, and educational support purposes, 09 including library and museum acquisitions, and contributions to endowment, by an 10 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 11 four-year college accredited by a regional accreditation association; 12 (2) for secondary school level vocational education courses, programs, 13 and facilities by a school district in the state; 14 (3) for vocational education courses, programs, and facilities by a 15 state-operated vocational technical education and training school; [AND] 16 (4) for a facility or an annual intercollegiate sports tournament by a 17 nonprofit, public or private, Alaska two-year or four-year college accredited by a 18 regional accreditation association; and 19 (5) for Alaska Native cultural or heritage programs and 20 educational support, including mentoring and tutoring, provided by a nonprofit 21 agency for public school staff and for students who are in grades kindergarten 22 through 12 in the state. 23 * Sec. 8. AS 43.56.018(a) is amended to read: 24 (a) The owner of property taxable under this chapter is allowed a credit 25 against the tax due under this chapter for cash contributions accepted 26 (1) for direct instruction, research, and educational support purposes, 27 including library and museum acquisitions, and contributions to endowment, by an 28 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 29 four-year college accredited by a regional accreditation association; 30 (2) for secondary school level vocational education courses, programs, 31 and facilities by a school district in the state;
01 (3) for vocational education courses, programs, and facilities by a 02 state-operated vocational technical education and training school; [AND] 03 (4) for a facility or an annual intercollegiate sports tournament by a 04 nonprofit, public or private, Alaska two-year or four-year college accredited by a 05 regional accreditation association; and 06 (5) for Alaska Native cultural or heritage programs and 07 educational support, including mentoring and tutoring, provided by a nonprofit 08 agency for public school staff and for students who are in grades kindergarten 09 through 12 in the state. 10 * Sec. 9. AS 43.65.018(a) is amended to read: 11 (a) A person engaged in the business of mining in the state is allowed a credit 12 against the tax due under this chapter for cash contributions accepted 13 (1) for direct instruction, research, and educational support purposes, 14 including library and museum acquisitions, and contributions to endowment, by an 15 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 16 four-year college accredited by a regional accreditation association; 17 (2) for secondary school level vocational education courses, programs, 18 and facilities by a school district in the state; 19 (3) for vocational education courses, programs, and facilities by a 20 state-operated vocational technical education and training school; [AND] 21 (4) for a facility or an annual intercollegiate sports tournament by a 22 nonprofit, public or private, Alaska two-year or four-year college accredited by a 23 regional accreditation association; and 24 (5) for Alaska Native cultural or heritage programs and 25 educational support, including mentoring and tutoring, provided by a nonprofit 26 agency for public school staff and for students who are in grades kindergarten 27 through 12 in the state. 28 * Sec. 10. AS 43.75.018(a) is amended to read: 29 (a) A person engaged in a fisheries business is allowed a credit against the tax 30 due under this chapter for cash contributions accepted 31 (1) for direct instruction, research, and educational support purposes,
01 including library and museum acquisitions, and contributions to endowment, by an 02 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 03 four-year college accredited by a regional accreditation association; 04 (2) for secondary school level vocational education courses, programs, 05 and facilities by a school district in the state; 06 (3) for vocational education courses, programs, and facilities by a 07 state-operated vocational technical education and training school; [AND] 08 (4) for a facility or an annual intercollegiate sports tournament by a 09 nonprofit, public or private, Alaska two-year or four-year college accredited by a 10 regional accreditation association; and 11 (5) for Alaska Native cultural or heritage programs and 12 educational support, including mentoring and tutoring, provided by a nonprofit 13 agency for public school staff and for students who are in grades kindergarten 14 through 12 in the state. 15 * Sec. 11. AS 43.77.045(a) is amended to read: 16 (a) In addition to the credit allowed under AS 43.77.040, a person engaged in 17 a floating fisheries business is allowed a credit against the tax due under this chapter 18 for cash contributions accepted 19 (1) for direct instruction, research, and educational support purposes, 20 including library and museum acquisitions, and contributions to endowment, by an 21 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 22 four-year college accredited by a regional accreditation association; 23 (2) for secondary school level vocational education courses, programs, 24 and facilities by a school district in the state; 25 (3) for vocational education courses, programs, and facilities by a 26 state-operated vocational technical education and training school; [AND] 27 (4) for a facility or an annual intercollegiate sports tournament by a 28 nonprofit, public or private, Alaska two-year or four-year college accredited by a 29 regional accreditation association; and 30 (5) for Alaska Native cultural or heritage programs and 31 educational support, including mentoring and tutoring, provided by a nonprofit
01 agency for public school staff and for students who are in grades kindergarten 02 through 12 in the state. 03 * Sec. 12. The uncodified law of the State of Alaska is amended by adding a new section to 04 read: 05 IDITAROD AREA SCHOOL DISTRICT; PILOT PROJECT. (a) The regional school 06 board for the Iditarod Area School District shall establish a pilot project for the purpose of 07 developing and implementing culturally relevant and theme-based curriculum materials and 08 strategies for students who are enrolled in the district in grades kindergarten through 12. The 09 materials and strategies developed under this section shall be made available to other school 10 districts in the state on request. 11 (b) The legislature may appropriate not more than $1,500,000 to the Iditarod Area 12 School District to carry out the pilot project established in (a) of this section. 13 (c) The Iditarod Area School District regional school board shall provide data and 14 information developed under this section in an annual report to the legislature and shall 15 cooperate with and provide information requested by a joint legislative task force established 16 for the purpose of evaluating and implementing theme-based curriculum in the state. 17 (d) The pilot project established under this section shall terminate on June 30, 2014. 18 * Sec. 13. The uncodified law of the State of Alaska is amended by adding a new section to 19 read: 20 STATEWIDE RESIDENTIAL EDUCATIONAL PROGRAMS; ROOM AND 21 BOARD STIPEND. (a) Notwithstanding the amounts established in AS 14.16.200(b)(2), for 22 the fiscal years ending June 30, 2012, and June 30, 2013, a district may claim room and board 23 expenses for reimbursement under AS 14.16.200(a) as a per-pupil monthly stipend for a 24 period of not more than 10 months in the following maximum amounts: 25 (1) for the Southeast Region (Region I), $820; 26 (2) for the Southcentral Region (Region II), $800; 27 (3) for the Interior Region (Region III), $968; 28 (4) for the Southwest Region (Region IV), $1,006; 29 (5) for the Northern Remote Region (Region V), $1,184. 30 (b) In this section, "district" has the meaning given in AS 14.17.990. 31 * Sec. 14. AS 21.96.070(a)(4), 21.96.070(a)(5); AS 43.20.014(a)(4), 43.20.014(a)(5);
01 AS 43.55.019(a)(4), 43.55.019(a)(5); AS 43.56.018(a)(4), 43.56.018(a)(5); 02 AS 43.65.018(a)(4), 43.65.018(a)(5); AS 43.75.018(a)(4), 43.75.018(a)(5); 03 AS 43.77.045(a)(4), 43.77.045(a)(5) are repealed January 1, 2021. 04 * Sec. 15. Section 57, ch. 92, SLA 2010, is amended to read: 05 Sec. 57. Except as provided in sec. 56 of this Act, this Act takes effect 06 January 1, 2021 [2014]. 07 * Sec. 16. This Act takes effect July 1, 2011.