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HCS CSSB 136(FIN): "An Act authorizing the Department of Administration to note a person's status as a retired veteran or a veteran discharged under honorable conditions on the person's driver's license or identification card, to provide certain information to the Department of Military and Veterans' Affairs, and to charge a fee for replacing a valid driver's license or identification card with a new license or card that includes the veteran designation; providing a tax credit for employing a veteran that may be taken against a liability for the tax on corporation income; and providing for an effective date."

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                                
29       service                                                                                                           
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                                     
07       employed,                                                                                                         
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.