00 HOUSE CS FOR CS FOR SENATE BILL NO. 136(FIN)
01 "An Act authorizing the Department of Administration to note a person's status as a
02 retired veteran or a veteran discharged under honorable conditions on the person's
03 driver's license or identification card, to provide certain information to the Department
04 of Military and Veterans' Affairs, and to charge a fee for replacing a valid driver's
05 license or identification card with a new license or card that includes the veteran
06 designation; providing a tax credit for employing a veteran that may be taken against a
07 liability for the tax on corporation income; and providing for an effective date."
08 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
09 * Section 1. AS 18.65.310 is amended by adding a new subsection to read:
10 (l) At the request of the person, the department shall provide a veteran
11 designation and United States flag replica on an identification card identifying the
12 person as a retired veteran or a veteran of the armed forces of the United States
13 discharged under honorable conditions. The department may not charge a fee solely
01 for the designation. To receive a veteran designation, the person shall provide proof of
02 veteran status that shows the person is retired or discharged under honorable
03 conditions. With the approval of the person, the department shall make available to the
04 Department of Military and Veterans' Affairs the name and address of a person
05 receiving a veteran designation under this subsection. Notwithstanding (a) of this
06 section, the department may charge a fee of $5 for replacement of a valid
07 identification card with a new identification card with a veteran designation.
08 * Sec. 2. AS 28.15.111 is amended by adding a new subsection to read:
09 (c) At the request of an applicant, the department shall provide a veteran
10 designation and United States flag replica on a license identifying the driver as a
11 retired veteran or a veteran of the armed forces of the United States discharged under
12 honorable conditions. The department may not charge a fee solely for the designation.
13 To receive a veteran designation, the driver shall make available proof of veteran
14 status that shows that the person is retired or discharged under honorable conditions.
15 With the approval of the applicant, the department shall make available to the
16 Department of Military and Veterans' Affairs the name and address of a driver
17 receiving a veteran designation under this subsection. The department may charge a
18 fee of $5 for replacement of a valid driver's license with a new license with a veteran
19 designation. A replacement license with a veteran designation issued for $5 under this
20 subsection shall retain the expiration date of the license it replaces.
21 * Sec. 3. AS 43.20 is amended by adding a new section to article 1 to read:
22 Sec. 43.20.047. Veteran employment tax credit. (a) A taxpayer that hires a
23 veteran and employs the veteran in the state is entitled to a credit under this section
24 against the tax due under this chapter. The taxpayer is entitled to the credit for each
25 veteran whose employment qualifies under this section.
26 (b) To qualify as a veteran for the purposes of the credit under this section, the
27 veteran must have been unemployed for more than four weeks immediately preceding
28 the date employment begins and must have been discharged or released from military
30 (1) not more than 10 years before the date employment begins in the
31 case of a veteran who is a disabled veteran; or
01 (2) not more than two years before the date employment begins in the
02 case of a veteran who is not a disabled veteran.
03 (c) The amount of credit that may be applied by a taxpayer for each qualifying
04 veteran under this section is,
05 (1) for a veteran employed in the state for 1,560 hours or more during
06 the 12 consecutive months immediately following the date the veteran is first
08 (A) $3,000 for a disabled veteran; and
09 (B) $2,000 for a veteran who is not disabled;
10 (2) for a veteran employed in the state for 500 hours or more in a
11 seasonal position during the three consecutive months immediately following the date
12 the veteran is first employed by an employer in a seasonal position, $1,000; an
13 employer that hires a veteran for a seasonal position may take the credit under this
14 paragraph only for the first season in which the employer employs the veteran.
15 (d) The tax credit under this section may be applied against the tax due under
16 this chapter for the first tax year ending on or after the end of the employment period
17 described in (c) of this section. The credit may not be used to reduce a person's tax
18 liability under this chapter below zero for any tax year, and any credit or portion of a
19 credit not used under this section may be applied in a later tax year.
20 (e) A taxpayer shall keep a record of the name of the veteran employee whose
21 employment is the basis for a credit under this section, documentation supporting the
22 employee's qualification as a veteran or disabled veteran, and the veteran employee's
23 hours employed and period of employment. The department may adopt a regulation
24 that lists the documentation that must be maintained to support a claim that an
25 employee qualifies as a veteran or disabled veteran for purposes of this section.
26 (f) In this section,
27 (1) "disabled veteran" has the meaning given in AS 39.25.159;
28 (2) "seasonal position" means employment that is not intended to
29 continue through an entire calendar year but recurs annually;
30 (3) "veteran" means an individual who served in and was honorably
31 discharged from the
01 (A) armed forces of the United States, including a reserve unit
02 of the armed forces of the United States; or
03 (B) Alaska Territorial Guard, the Alaska Army National Guard,
04 the Alaska Air National Guard, or the Alaska Naval Militia.
05 * Sec. 4. Sections 1 and 2 of this Act take effect March 1, 2013.
06 * Sec. 5. Section 3 of this Act takes effect July 1, 2012.