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CSSB 103(FIN): "An Act establishing the Alaska education innovation grant program; eliminating the Alaska education grant program; relating to the funding of and eligibility for the Alaska performance scholarship program; redesignating the Alaska higher education investment fund as the Alaska education innovation grant fund; and providing for an effective date."

00                       CS FOR SENATE BILL NO. 103(FIN)                                                                   
01 "An Act establishing the Alaska education innovation grant program; eliminating the                                     
02 Alaska education grant program; relating to the funding of and eligibility for the Alaska                               
03 performance scholarship program; redesignating the Alaska higher education                                              
04 investment fund as the Alaska education innovation grant fund; and providing for an                                     
05 effective date."                                                                                                        
06 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
07    * Section 1. AS 14.03 is amended by adding a new section to read:                                                  
08            Sec. 14.03.128. Alaska education innovation grant program. (a) An                                          
09       education innovation grant program is established in the department. The department                               
10       shall establish procedures and standards for awarding grants to school districts under                            
11       this section for the support of innovative education ideas, including                                             
12                 (1)  programs that change the method of interaction between students                                    
13       and teachers in the classroom;                                                                                    
01                 (2)  instruction delivered through a combination of technologies, such                                  
02       as video, interactive software, games, social media, and print media;                                             
03                 (3)  pilot projects that support teachers and students by using a variety                               
04       of educational resources to bring new instructional approaches into classrooms in the                             
05       state; and                                                                                                        
06                 (4)  other programs designed to achieve best practices for education as                                 
07       identified by the commissioner.                                                                                   
08            (b)  The commissioner shall annually determine the amount required to fund                                   
09       programs, projects, and ideas that meet the standards established by the department                               
10 under this section and shall include the amount in the department's budget request. The                                 
11 legislature may appropriate funds from the Alaska education innovation grant fund                                     
12       established under AS 37.14.750 for the awarding of grants under this section.                                   
13    * Sec. 2. AS 14.43.820(a) is amended to read:                                                                      
14 (a)  Subject to appropriation, the commission shall award an Alaska                                                     
15       performance scholarship to an applicant who                                                                       
16                 (1)  is a resident of the state as defined in AS 01.10.055;                                             
17 (2)  graduated or will graduate within six months from a high school in                                                 
18       the state;                                                                                                        
19 (3)  except as provided in (c) of this section, has completed a core                                                    
20       academic curriculum of high school level coursework that includes                                                 
21 (A)  four years of mathematics, four years of language arts, four                                                       
22 years of science, and four years of social studies, one year of which may                                               
23 include a foreign language, an Alaska Native language, fine arts, or cultural                                           
24            heritage; or                                                                                                 
25 (B)  three years of mathematics, four years of language arts,                                                           
26 three years of science, four years of social studies, and two years of a foreign                                        
27            language or an Alaska Native language;                                                                       
28 (4)  has a minimum grade-point average in high school of 2.5 or higher                                                  
29 for an applicant who is a member of the high school graduating class of 2017 or                                     
30 earlier, or 3.5 or higher for an applicant who is a member of the high school                                       
31 graduating class of 2018 or later; the department shall set by regulation minimum                                   
01       requirements based on a substantially similar standard for districts that do not assign                           
02       grades;                                                                                                           
03                 (5)  has achieved a minimum score on a                                                                  
04                      (A)  college entrance examination; or                                                              
05                      (B)  standardized examination designed to measure a student's                                      
06            level of preparedness to make the transition to work, as selected by the                                     
07            department; and                                                                                              
08                 (6)  is enrolled in good standing in a course of study at a qualified                                   
09       postsecondary institution in this state that is intended to result in the award of a                              
10       certificate or degree.                                                                                            
11    * Sec. 3. AS 14.43.825(a) is amended to read:                                                                      
12 (a)  The maximum annual award [AWARDS] for an [THE] Alaska                                                      
13       performance scholarship [SCHOLARSHIPS ARE AS FOLLOWS:                                                         
14 (1)  THE FIRST AWARD LEVEL] is $4,755 for an applicant who                                                          
15       has a                                                                                                         
16                 (1) [AND REQUIRES A (A)]  3.5 grade-point average or above; and                                     
17 (2) [(B)]  very high minimum score on a college entrance examination                                                
18       [;                                                                                                                
19                 (2)  THE SECOND AWARD LEVEL IS $3,566 AND REQUIRES A                                                    
20                      (A)  3.0 GRADE-POINT AVERAGE OR ABOVE; AND                                                         
21 (B)  HIGH MINIMUM SCORE ON A COLLEGE                                                                                    
22            ENTRANCE EXAMINATION;                                                                                        
23                 (3)  THE THIRD AWARD LEVEL IS $2,378 AND REQUIRES A                                                     
24                      (A)  2.5 GRADE-POINT AVERAGE OR ABOVE; AND                                                         
25 (B)  MODERATELY HIGH MINIMUM SCORE ON A                                                                                 
26            COLLEGE ENTRANCE EXAMINATION].                                                                               
27    * Sec. 4. AS 14.43.825(b) is amended to read:                                                                      
28 (b)  A student's eligibility for a scholarship terminates four [SIX] years after                                    
29 the date the student graduates from high school unless the student qualifies for an                                     
30       extension of time allowed by the department by regulation.                                                        
31    * Sec. 5. AS 14.43.915(a) is amended to read:                                                                      
01 (a)  The Alaska education grant account is created as an account in the general                                         
02 fund. Money may be appropriated to the account from the Alaska education                                            
03 innovation grant [ALASKA HIGHER EDUCATION INVESTMENT] fund under                                                    
04 AS 37.14.750 and from other sources. The commission may use the money in the                                            
05 account to pay grants awarded under AS 14.43.400 - 14.43.420 and to pay the cost of                                     
06       administration of the Alaska education grant program created under AS 14.43.400.                                  
07    * Sec. 6. AS 14.43.915(b) is amended to read:                                                                      
08 (b)  The Alaska performance scholarship award account is created as an                                                  
09 account in the general fund. Money may be appropriated to the account from the                                          
10 Alaska education innovation grant [ALASKA HIGHER EDUCATION                                                          
11 INVESTMENT] fund under AS 37.14.750 and from other sources. The commission                                              
12 may use the money in the account to pay scholarships awarded to students under                                          
13       AS 14.43.810 - 14.43.849.                                                                                         
14    * Sec. 7. AS 14.43.915(c) is amended to read:                                                                      
15 (c)  Of the total amount available annually to the commission for payment of                                            
16 grants under AS 14.43.400 - 14.43.420 and for payment of scholarships under                                             
17 AS 14.43.810 - 14.43.849, one-third of the combined amount in the accounts                                              
18 established under (a) and (b) of this section shall be available solely for payment of                                  
19 grants awarded under AS 14.43.400 - 14.43.420. The commission shall annually                                            
20 allocate to all qualified applicants for scholarships awarded under AS 14.43.810 -                                      
21 14.43.849 two-thirds of the combined amount in the accounts. If an insufficient                                         
22 number of qualified applicants are awarded grants under AS 14.43.400 - 14.43.420 or                                     
23 scholarships under AS 14.43.810 - 14.43.849, or both, before the end of that fiscal                                     
24 year, the commissioner shall redeposit the remaining funds into the Alaska education                                
25 innovation grant [ALASKA HIGHER EDUCATION INVESTMENT] fund                                                          
26       established under AS 37.14.750.                                                                                   
27    * Sec. 8.  AS 14.43.915(c), as amended by sec. 7 of this Act, is amended to read:                                  
28 (c)  [OF THE TOTAL AMOUNT AVAILABLE ANNUALLY TO THE                                                                     
29 COMMISSION FOR PAYMENT OF GRANTS UNDER AS 14.43.400 - 14.43.420                                                         
30 AND FOR PAYMENT OF SCHOLARSHIPS UNDER AS 14.43.810 - 14.43.849,                                                         
31 ONE-THIRD OF THE COMBINED AMOUNT IN THE ACCOUNTS                                                                        
01 ESTABLISHED UNDER (a) AND (b) OF THIS SECTION SHALL BE                                                                  
02 AVAILABLE SOLELY FOR PAYMENT OF GRANTS AWARDED UNDER                                                                    
03 AS 14.43.400 - 14.43.420. THE COMMISSION SHALL ANNUALLY ALLOCATE                                                        
04 TO ALL QUALIFIED APPLICANTS FOR SCHOLARSHIPS AWARDED UNDER                                                              
05 AS 14.43.810 - 14.43.849 TWO-THIRDS OF THE COMBINED AMOUNT IN THE                                                       
06 ACCOUNTS.] If an insufficient number of qualified applicants are awarded                                                
07 [GRANTS UNDER AS 14.43.400 - 14.43.420 OR] scholarships under AS 14.43.810 -                                            
08 14.43.849, [OR BOTH,] before the end of that fiscal year, the commissioner shall                                        
09 redeposit the remaining funds into the Alaska education innovation grant fund                                           
10       established under AS 37.14.750.                                                                                   
11    * Sec. 9. AS 14.43.915(d) is amended to read:                                                                      
12 (d)  The commission shall reserve a percentage calculated under this                                                    
13 subsection of the total amount available for awards in the account [ACCOUNTS]                                       
14 established under [(a) AND] (b) of this section each year for award to students who                                     
15 graduate from a school district with an ADM of less than 800 or from a school that                                      
16 was operated by the Alaska State-Operated School System established under former                                        
17 AS 14.08.020. The percentage reserved under this subsection shall be calculated by                                      
18 adding the ADMs of districts with an ADM of less than 800 and the number of                                             
19 students enrolled in a school that was operated by the Alaska State-Operated School                                     
20 System established under former AS 14.08.020 that is located in a district with an                                      
21 ADM of 800 or more and then dividing that number by the sum of the ADMs of all                                          
22       districts in the state.                                                                                           
23    * Sec. 10. AS 37.14.750(a) is amended to read:                                                                     
24 (a)  The Alaska education innovation grant [ALASKA HIGHER                                                           
25 EDUCATION INVESTMENT] fund is established in the general fund for the                                                   
26 purposes [PURPOSE] of making grants to school districts to support the Alaska                                   
27 education innovation grant program under AS 14.03.128, making grants awarded                                        
28 under AS 14.43.400 - 14.43.420 by appropriation to the account established under                                        
29 AS 14.43.915(a), and [OF] making scholarship payments to qualified postsecondary                                    
30 institutions for students under AS 14.43.810 - 14.43.849 by appropriation to the                                        
31 account established under AS 14.43.915(b). Money in the fund does not lapse. The                                        
01       fund consists of                                                                                                  
02                 (1)  money appropriated to the fund;                                                                    
03                 (2)  income earned on investment of fund assets;                                                        
04                 (3)  donations to the fund; and                                                                         
05                 (4)  money redeposited under AS 14.43.915(c).                                                           
06    * Sec. 11. AS 37.14.750(a), as amended by sec. 10 of this Act, is amended to read:                                 
07 (a)  The Alaska education innovation grant fund is established in the general                                           
08 fund for the purposes of making grants to school districts to support the Alaska                                        
09 education innovation grant program under AS 14.03.128, [MAKING GRANTS                                                   
10 AWARDED UNDER AS 14.43.400 - 14.43.420 BY APPROPRIATION TO THE                                                          
11 ACCOUNT ESTABLISHED UNDER AS 14.43.915(a),] and making scholarship                                                      
12 payments to qualified postsecondary institutions for students under AS 14.43.810 -                                      
13 14.43.849 by appropriation to the account established under AS 14.43.915(b). Money                                      
14       in the fund does not lapse. The fund consists of                                                                  
15                 (1)  money appropriated to the fund;                                                                    
16                 (2)  income earned on investment of fund assets; and                                                
17                 (3)  donations to the fund [; AND                                                                       
18                 (4)  MONEY REDEPOSITED UNDER AS 14.43.915(c)].                                                          
19    * Sec. 12. AS 37.14.750(c) is amended to read:                                                                     
20 (c)  As soon as is practicable after July 1 of each year, the commissioner of                                           
21 revenue shall determine the market value of the fund established in this section on                                     
22 June 30 for the immediately preceding fiscal year. The commissioner shall identify                                      
23       five [SEVEN] percent of that amount as available for appropriation as follows:                                
24 (1)  one-third for the grant account established under AS 14.43.915(a),                                                 
25 from which the Alaska Commission on Postsecondary Education may award grants;                                           
26       [AND]                                                                                                             
27 (2)  one-third [TWO-THIRDS] for the scholarship account established                                                 
28 under AS 14.43.915(b), from which the Alaska Commission on Postsecondary                                                
29       Education may award scholarships; and                                                                         
30 (3)  one-third for the Alaska education innovation grant program                                                    
31       established under AS 14.03.128.                                                                               
01    * Sec. 13. AS 37.14.750(c), as amended by sec. 12 of this Act, is amended to read:                                 
02 (c)  As soon as is practicable after July 1 of each year, the commissioner of                                           
03 revenue shall determine the market value of the fund established in this section on                                     
04 June 30 for the immediately preceding fiscal year. The commissioner shall identify                                      
05       five percent of that amount as available for appropriation as follows:                                            
06                 (1)  [ONE-THIRD FOR THE GRANT ACCOUNT ESTABLISHED                                                       
07       UNDER AS 14.43.915(a), FROM WHICH THE ALASKA COMMISSION ON                                                        
08       POSTSECONDARY EDUCATION MAY AWARD GRANTS;                                                                         
09                 (2)]  one-third for the scholarship account established under                                           
10 AS 14.43.915(b), from which the Alaska Commission on Postsecondary Education                                            
11       may award scholarships; and                                                                                       
12 (2)  two-thirds [(3) ONE-THIRD] for the Alaska education innovation                                                 
13       grant program established under AS 14.03.128.                                                                     
14    * Sec. 14. AS 37.14.750(d) is amended to read:                                                                     
15 (d)  In this section, unless the context requires otherwise, "fund" means the                                           
16 Alaska education innovation grant [ALASKA HIGHER EDUCATION                                                          
17       INVESTMENT] fund established in (a) of this section.                                                              
18    * Sec. 15. 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 for                                                                                   
21 (1)  direct instruction, research, and educational support purposes,                                                    
22 including library and museum acquisitions, and contributions to endowment, by an                                        
23 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or                                     
24 four-year college accredited by a regional accreditation association, or by a public or                                 
25       private nonprofit elementary or secondary school in the state;                                                    
26 (2)  secondary school level vocational education courses, programs, and                                                 
27       facilities by a school district in the state;                                                                     
28 (3)  vocational education courses, programs, equipment, and facilities                                                  
29 by a state-operated vocational technical education and training school, a nonprofit                                     
30 regional training center recognized by the Department of Labor and Workforce                                            
31 Development, and an apprenticeship program in the state that is registered with the                                     
01       United States Department of Labor under 29 U.S.C. 50 - 50b (National Apprenticeship                               
02       Act);                                                                                                             
03                 (4)  a facility by a nonprofit, public or private, Alaska two-year or four-                             
04       year college accredited by a regional accreditation association or by a public or private                         
05       nonprofit elementary or secondary school in the state;                                                            
06                 (5)  Alaska Native cultural or heritage programs and educational                                        
07       support, including mentoring and tutoring, provided by a nonprofit agency for public                              
08       school staff and for students who are in grades kindergarten through 12 in the state;                             
09                 (6)  education, research, rehabilitation, and facilities by an institution                              
10 that is located in the state and that qualifies as a coastal ecosystem learning center                                  
11       under the Coastal America Partnership established by the federal government;                                      
12 (7)  the Alaska education innovation grant [ALASKA HIGHER                                                           
13       EDUCATION INVESTMENT] fund under AS 37.14.750;                                                                    
14 (8)  funding a scholarship awarded by a nonprofit organization to a                                                     
15       dual-credit student to defray the cost of a dual-credit course, including the cost of                             
16                      (A)  tuition and textbooks;                                                                        
17                      (B)  registration, course, and programmatic student fees;                                          
18 (C)  on-campus room and board at the postsecondary institution                                                          
19            in the state that provides the dual-credit course;                                                           
20 (D)  transportation costs to and from a residential school                                                              
21 approved by the Department of Education and Early Development under                                                     
22 AS 14.16.200 or the postsecondary school in the state that provides the dual-                                           
23            credit course; and                                                                                           
24                      (E)  other related educational and programmatic costs;                                             
25 (9)  constructing, operating, or maintaining a residential housing                                                      
26 facility by a residential school in the state approved by the Department of Education                                   
27       and Early Development under AS 14.16.200;                                                                         
28 (10)  childhood early learning and development programs and                                                             
29 educational support to childhood early learning and development programs provided                                       
30 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school                                       
31 district in the state, by the Department of Education and Early Development, or                                         
01       through a state grant;                                                                                            
02                 (11)  science, technology, engineering, and math programs provided by                                   
03       a nonprofit agency or a school district for school staff and for students in grades                               
04       kindergarten through 12 in the state; and                                                                         
05 (12)  the operation of a nonprofit organization dedicated to providing                                                  
06 educational opportunities that promote the legacy of public service contributions to the                                
07 state and perpetuate ongoing educational programs that foster public service                                            
08       leadership for future generations of residents of the state.                                                      
09    * Sec. 16. AS 43.55.019(a) is amended to read:                                                                     
10 (a)  A producer of oil or gas is allowed a credit against the tax levied by                                             
11       AS 43.55.011(e) for cash contributions accepted for                                                               
12 (1)  direct instruction, research, and educational support purposes,                                                    
13 including library and museum acquisitions, and contributions to endowment, by an                                        
14 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or                                   
15       four-year college accredited by a regional accreditation association;                                             
16 (2)  secondary school level vocational education courses, programs, and                                                 
17       facilities by a school district in the state;                                                                     
18 (3)  vocational education courses, programs, equipment, and facilities                                                  
19 by a state-operated vocational technical education and training school, a nonprofit                                     
20 regional training center recognized by the Department of Labor and Workforce                                            
21 Development, and an apprenticeship program in the state that is registered with the                                     
22 United States Department of Labor under 29 U.S.C. 50 - 50b (National Apprenticeship                                     
23       Act);                                                                                                             
24 (4)  a facility or an annual intercollegiate sports tournament by a                                                     
25 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
26       regional accreditation association;                                                                               
27 (5)  Alaska Native cultural or heritage programs and educational                                                        
28 support, including mentoring and tutoring, provided by a nonprofit agency for public                                    
29       school staff and for students who are in grades kindergarten through 12 in the state;                             
30 (6)  education, research, rehabilitation, and facilities by an institution                                              
31 that is located in the state and that qualifies as a coastal ecosystem learning center                                  
01       under the Coastal America Partnership established by the federal government; and                                  
02                 (7)  the Alaska education innovation grant [ALASKA HIGHER                                           
03       EDUCATION INVESTMENT] fund under AS 37.14.750.                                                                    
04    * Sec. 17. AS 43.56.018(a) is amended to read:                                                                     
05            (a)  The owner of property taxable under this chapter is allowed a credit                                    
06       against the tax due under this chapter for cash contributions accepted for                                        
07 (1)  direct instruction, research, and educational support purposes,                                                    
08 including library and museum acquisitions, and contributions to endowment, by an                                        
09 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or                                   
10       four-year college accredited by a regional accreditation association;                                             
11 (2)  secondary school level vocational education courses, programs, and                                                 
12       facilities by a school district in the state;                                                                     
13 (3)  vocational education courses, programs, and facilities by a state-                                                 
14       operated vocational technical education and training school;                                                      
15 (4)  a facility or an annual intercollegiate sports tournament by a                                                     
16 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
17       regional accreditation association;                                                                               
18 (5)  Alaska Native cultural or heritage programs and educational                                                        
19 support, including mentoring and tutoring, provided by a nonprofit agency for public                                    
20       school staff and for students who are in grades kindergarten through 12 in the state;                             
21 (6)  education, research, rehabilitation, and facilities by an institution                                              
22 that is located in the state and that qualifies as a coastal ecosystem learning center                                  
23       under the Coastal America Partnership established by the federal government; and                                  
24 (7)  the Alaska education innovation grant [ALASKA HIGHER                                                           
25       EDUCATION INVESTMENT] fund under AS 37.14.750.                                                                    
26    * Sec. 18. AS 43.65.018(a) is amended to read:                                                                     
27 (a)  A person engaged in the business of mining in the state is allowed a credit                                        
28       against the tax due under this chapter for cash contributions accepted for                                        
29 (1)  direct instruction, research, and educational support purposes,                                                    
30 including library and museum acquisitions, and contributions to endowment, by an                                        
31 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or                                     
01       four-year college accredited by a regional accreditation association, or by a public or                           
02       private nonprofit elementary or secondary school in the state;                                                    
03                 (2)  secondary school level vocational education courses, programs, and                                 
04       facilities by a school district in the state;                                                                     
05                 (3)  vocational education courses, programs, and facilities by a state-                                 
06       operated vocational technical education and training school;                                                      
07                 (4)  a facility by a nonprofit, public or private, Alaska two-year or four-                             
08       year college accredited by a regional accreditation association or by a public or private                         
09       nonprofit elementary or secondary school in the state;                                                            
10 (5)  Alaska Native cultural or heritage programs and educational                                                        
11 support, including mentoring and tutoring, provided by a nonprofit agency for public                                    
12       school staff and for students who are in grades kindergarten through 12 in the state;                             
13 (6)  education, research, rehabilitation, and facilities by an institution                                              
14 that is located in the state and that qualifies as a coastal ecosystem learning center                                  
15       under the Coastal America Partnership established by the federal government;                                      
16 (7)  the Alaska education innovation grant [ALASKA HIGHER                                                           
17       EDUCATION INVESTMENT] fund under AS 37.14.750;                                                                    
18 (8)  funding a scholarship awarded by a nonprofit organization to a                                                     
19       dual-credit student to defray the cost of a dual-credit course, including the cost of                             
20                      (A)  tuition and textbooks;                                                                        
21                      (B)  registration, course, and programmatic student fees;                                          
22 (C)  on-campus room and board at the postsecondary institution                                                          
23            in the state that provides the dual-credit course;                                                           
24 (D)  transportation costs to and from a residential school                                                              
25 approved by the Department of Education and Early Development under                                                     
26 AS 14.16.200 or the postsecondary school in the state that provides the dual-                                           
27            credit course; and                                                                                           
28                      (E)  other related educational and programmatic costs;                                             
29 (9)  constructing, operating, or maintaining a residential housing                                                      
30 facility by a residential school approved by the Department of Education and Early                                      
31       Development under AS 14.16.200;                                                                                   
01 (10)  childhood early learning and development programs and                                                             
02 educational support to childhood early learning and development programs provided                                       
03 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school                                       
04 district in the state, by the Department of Education and Early Development, or                                         
05       through a state grant;                                                                                            
06 (11)  science, technology, engineering, and math programs provided by                                                   
07 a nonprofit agency or a school district for school staff and for students in grades                                     
08       kindergarten through 12 in the state; and                                                                         
09 (12)  the operation of a nonprofit organization dedicated to providing                                                  
10 educational opportunities that promote the legacy of public service contributions to the                                
11 state and perpetuate ongoing educational programs that foster public service                                            
12       leadership for future generations of residents of the state.                                                      
13    * Sec. 19. AS 43.75.018(a) is amended to read:                                                                     
14 (a)  A person engaged in a fisheries business is allowed a credit against the tax                                       
15       due under this chapter for cash contributions accepted for                                                        
16 (1)  direct instruction, research, and educational support purposes,                                                    
17 including library and museum acquisitions, and contributions to endowment, by an                                        
18 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or                                     
19 four-year college accredited by a regional accreditation association, or by a public or                                 
20       private nonprofit elementary or secondary school in the state;                                                    
21 (2)  secondary school level vocational education courses, programs, and                                                 
22       facilities by a school district in the state;                                                                     
23 (3)  vocational education courses, programs, and facilities by a state-                                                 
24       operated vocational technical education and training school;                                                      
25 (4)  a facility by a nonprofit, public or private, Alaska two-year or four-                                             
26 year college accredited by a regional accreditation association or by a public or private                               
27       nonprofit elementary or secondary school in the state;                                                            
28 (5)  Alaska Native cultural or heritage programs and educational                                                        
29 support, including mentoring and tutoring, provided by a nonprofit agency for public                                    
30       school staff and for students who are in grades kindergarten through 12 in the state;                             
31 (6)  education, research, rehabilitation, and facilities by an institution                                              
01       that is located in the state and that qualifies as a coastal ecosystem learning center                            
02       under the Coastal America Partnership established by the federal government;                                      
03                 (7)  the Alaska education innovation grant [ALASKA HIGHER                                           
04       EDUCATION INVESTMENT] fund under AS 37.14.750;                                                                    
05                 (8)  funding a scholarship awarded by a nonprofit organization to a                                     
06       dual-credit student to defray the cost of a dual-credit course, including the cost of                             
07                      (A)  tuition and textbooks;                                                                        
08                      (B)  registration, course, and programmatic student fees;                                          
09                      (C)  on-campus room and board at the postsecondary institution                                     
10            in the state that provides the dual-credit course;                                                           
11 (D)  transportation costs to and from a residential school                                                              
12 approved by the Department of Education and Early Development under                                                     
13 AS 14.16.200 or the postsecondary school in the state that provides the dual-                                           
14            credit course; and                                                                                           
15                      (E)  other related educational and programmatic costs;                                             
16 (9)  constructing, operating, or maintaining a residential housing                                                      
17 facility by a residential school approved by the Department of Education and Early                                      
18       Development under AS 14.16.200;                                                                                   
19 (10)  childhood early learning and development programs and                                                             
20 educational support to childhood early learning and development programs provided                                       
21 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school                                       
22 district in the state, by the Department of Education and Early Development, or                                         
23       through a state grant;                                                                                            
24 (11)  science, technology, engineering, and math programs provided by                                                   
25 a nonprofit agency or a school district for school staff and for students in grades                                     
26       kindergarten through 12 in the state; and                                                                         
27 (12)  the operation of a nonprofit organization dedicated to providing                                                  
28 educational opportunities that promote the legacy of public service contributions to the                                
29 state and perpetuate ongoing educational programs that foster public service                                            
30       leadership for future generations of residents of the state.                                                      
31    * Sec. 20. AS 43.77.045(a) is amended to read:                                                                     
01 (a)  In addition to the credit allowed under AS 43.77.040, a person engaged in                                          
02 a floating fisheries business is allowed a credit against the tax due under this chapter                                
03       for cash contributions accepted for                                                                               
04 (1)  direct instruction, research, and educational support purposes,                                                    
05 including library and museum acquisitions, and contributions to endowment, by an                                        
06 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or                                     
07 four-year college accredited by a regional accreditation association, or by a public or                                 
08       private nonprofit elementary or secondary school in the state;                                                    
09 (2)  secondary school level vocational education courses, programs, and                                                 
10       facilities by a school district in the state;                                                                     
11 (3)  vocational education courses, programs, and facilities by a state-                                                 
12       operated vocational technical education and training school;                                                      
13 (4)  a facility by a nonprofit, public or private, Alaska two-year or four-                                             
14 year college accredited by a regional accreditation association or by a public or private                               
15       nonprofit elementary or secondary school in the state;                                                            
16 (5)  Alaska Native cultural or heritage programs and educational                                                        
17 support, including mentoring and tutoring, provided by a nonprofit agency for public                                    
18       school staff and for students who are in grades kindergarten through 12 in the state;                             
19 (6)  education, research, rehabilitation, and facilities by an institution                                              
20 that is located in the state and that qualifies as a coastal ecosystem learning center                                  
21       under the Coastal America Partnership established by the federal government;                                      
22 (7)  the Alaska education innovation grant [ALASKA HIGHER                                                           
23       EDUCATION INVESTMENT] fund under AS 37.14.750;                                                                    
24 (8)  funding a scholarship awarded by a nonprofit organization to a                                                     
25       dual-credit student to defray the cost of a dual-credit course, including the cost of                             
26                      (A)  tuition and textbooks;                                                                        
27                      (B)  registration, course, and programmatic student fees;                                          
28 (C)  on-campus room and board at the postsecondary institution                                                          
29            in the state that provides the dual-credit course;                                                           
30 (D)  transportation costs to and from a residential school                                                              
31 approved by the Department of Education and Early Development under                                                     
01            AS 14.16.200 or the postsecondary school in the state that provides the dual-                                
02            credit course; and                                                                                           
03                      (E)  other related educational and programmatic costs;                                             
04                 (9)  constructing, operating, or maintaining a residential housing                                      
05       facility by a residential school approved by the Department of Education and Early                                
06       Development under AS 14.16.200;                                                                                   
07 (10)  childhood early learning and development programs and                                                             
08 educational support to childhood early learning and development programs provided                                       
09 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school                                       
10 district in the state, by the Department of Education and Early Development, or                                         
11       through a state grant;                                                                                            
12 (11)  science, technology, engineering, and math programs provided by                                                   
13 a nonprofit agency or a school district for school staff and for students in grades                                     
14       kindergarten through 12 in the state; and                                                                         
15 (12)  the operation of a nonprofit organization dedicated to providing                                                  
16 educational opportunities that promote the legacy of public service contributions to the                                
17 state and perpetuate ongoing educational programs that foster public service                                            
18       leadership for future generations of residents of the state.                                                      
19    * Sec. 21. AS 14.43.400, 14.43.405, 14.43.406, 14.43.415, 14.43.420, and 14.43.915(a) are                          
20 repealed May 30, 2021.                                                                                                  
21    * Sec. 22. The uncodified law of the State of Alaska is amended by adding a new section to                         
22 read:                                                                                                                   
23 TRANSITION: SCHOLARSHIPS FOR GRADUATING CLASSES BEFORE 2018.                                                            
24 Notwithstanding the amendments to AS 14.43.825(a) made by sec. 3 of this Act, a person                                  
25 who has been awarded an Alaska performance scholarship and is a member of the high school                               
26 graduating class of 2017 or earlier may continue to receive an annual award as provided in                              
27 AS 14.43.825(a), as that subsection read on January 1, 2017, if the person is otherwise                                 
28 eligible.                                                                                                               
29    * Sec. 23. The uncodified law of the State of Alaska is amended by adding a new section to                         
30 read:                                                                                                                   
31 TRANSITION: REGULATIONS. The Department of Education and Early                                                          
01 Development, the Department of Labor and Workforce Development, and the Alaska                                          
02 Commission on Postsecondary Education may adopt regulations necessary to implement                                      
03 changes made to their respective authorities by this Act. The regulations take effect under                             
04 AS 44.62 (Administrative Procedure Act), but not before the effective date of the law being                             
05 implemented.                                                                                                            
06    * Sec. 24. The uncodified law of the State of Alaska is amended by adding a new section to                         
07 read:                                                                                                                   
08       RETROACTIVITY. If secs. 2 - 4 of this Act take effect after July 30, 2017, secs. 2 - 4                            
09 of this Act are retroactive to July 30, 2017.                                                                           
10    * Sec. 25. Sections 8, 9, 11, and 13 of this Act take effect May 30, 2021.                                         
11    * Sec. 26. Except as provided in sec. 25 of this Act, this Act takes effect immediately under                      
12 AS 01.10.070(c).