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HB 188: "An Act relating to education tax credits for certain payments and contributions for child care and child care facilities; and providing for an effective date."

00                             HOUSE BILL NO. 188                                                                          
01 "An Act relating to education tax credits for certain payments and contributions for                                    
02 child care and child care facilities; and providing for an effective date."                                             
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 21.96.070(a) is amended to read:                                                                 
05            (a)  A taxpayer is allowed a credit against the tax due under AS 21.09.210 or                                
06       AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED]                                                    
07 (1)  contributions of cash or equipment accepted for direct                                                         
08 instruction, research, and educational support purposes, including library and museum                                   
09 acquisitions, and contributions to endowment, by an Alaska university foundation or                                     
10       by a nonprofit, public or private, Alaska two-year or four-year college accredited by a                           
11       national or regional accreditation association;                                                                   
12                 (2)  contributions of cash or equipment accepted for secondary                                      
13       school level vocational education courses, programs, and facilities by a school district                          
14       in the state;                                                                                                     
01 (3)  contributions of cash or equipment accepted for vocational                                                     
02 education courses, programs, and facilities by a state-operated vocational technical                                    
03       education and training school;                                                                                    
04 (4)  contributions of cash or equipment accepted for a facility by a                                                
05 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
06       national or regional accreditation association;                                                                   
07 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
08 cultural or heritage programs and educational support, including mentoring and                                          
09 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
10       are in grades kindergarten through 12 in the state; [AND]                                                         
11 (6)  contributions of cash or equipment accepted for education,                                                     
12 research, rehabilitation, and facilities by an institution that is located in the state and                             
13 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
14       Partnership established by the federal government;                                                            
15 (7)  expenditures made to operate a child care facility for the                                                     
16       children of the taxpayer's employees;                                                                         
17 (8)  contributions of cash or equipment accepted by a child care                                                    
18 facility operated by a nonprofit corporation and attended by one or more                                            
19       children of the taxpayer's employees; and                                                                     
20 (9)  a payment to an employee of the taxpayer made by the                                                           
21       taxpayer for the purpose of offsetting the employee's child care costs.                                       
22    * Sec. 2. AS 43.20.014(a) is amended to read:                                                                      
23 (a)  A taxpayer is allowed a credit against the tax due under this chapter for                                          
24       [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR]                                                                 
25 (1)  contributions of cash or equipment accepted for direct                                                         
26 instruction, research, and educational support purposes, including library and museum                                   
27 acquisitions, and contributions to endowment, by an Alaska university foundation, by                                    
28 a nonprofit, public or private, Alaska two-year or four-year college accredited by a                                    
29 national or regional accreditation association, or by a public or private nonprofit                                     
30       elementary or secondary school in the state;                                                                      
31 (2)  contributions of cash or equipment accepted for secondary                                                      
01 school level vocational education courses, programs, and facilities by a school district                                
02       in the state;                                                                                                     
03 (3)  contributions of cash or equipment accepted for vocational                                                     
04 education courses, programs, equipment, and facilities by a state-operated vocational                                   
05 technical education and training school, a nonprofit regional training center recognized                                
06 by the Department of Labor and Workforce Development, and an apprenticeship                                             
07 program in the state that is registered with the United States Department of Labor                                      
08       under 29 U.S.C. 50 - 50b (National Apprenticeship Act);                                                           
09 (4)  contributions of cash or equipment accepted for a facility by a                                                
10 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
11 national or regional accreditation association or by a public or private nonprofit                                      
12       elementary or secondary school in the state;                                                                      
13 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
14 cultural or heritage programs and educational support, including mentoring and                                          
15 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
16       are in grades kindergarten through 12 in the state;                                                               
17 (6)  contributions of cash or equipment accepted for education,                                                     
18 research, rehabilitation, and facilities by an institution that is located in the state and                             
19 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
20       Partnership established by the federal government;                                                                
21 (7)  contributions of cash or equipment accepted for the Alaska                                                     
22       higher education investment fund under AS 37.14.750;                                                              
23 (8)  contributions of cash or equipment accepted for funding a                                                      
24 scholarship awarded by a nonprofit organization to a dual-credit student to defray the                                  
25       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)  contributions of cash or equipment accepted for constructing,                                                  
05 operating, or maintaining a residential housing facility by a residential school in the                                 
06 state approved by the Department of Education and Early Development under                                               
07       AS 14.16.200;                                                                                                     
08                 (10)  contributions of cash or equipment accepted for childhood                                     
09       early learning and development programs and educational support to childhood early                                
10 learning and development programs provided by a nonprofit corporation organized                                         
11 under AS 10.20, a tribal entity, or a school district in the state, by the Department of                                
12       Education and Early Development, or through a state grant;                                                        
13 (11)  contributions of cash or equipment accepted for science,                                                      
14 technology, engineering, and math programs provided by a nonprofit agency or a                                          
15 school district for school staff and for students in grades kindergarten through 12 in                                  
16       the state; [AND]                                                                                                  
17 (12)  contributions of cash or equipment accepted for the operation                                                 
18 of a nonprofit organization dedicated to providing educational opportunities that                                       
19 promote the legacy of public service contributions to the state and perpetuate ongoing                                  
20 educational programs that foster public service leadership for future generations of                                    
21       residents of the state;                                                                                       
22 (13)  expenditures made to operate a child care facility for the                                                    
23       children of the taxpayer's employees;                                                                         
24 (14)  contributions of cash or equipment accepted by a child care                                                   
25 facility operated by a nonprofit corporation and attended by one or more                                            
26       children of the taxpayer's employees; and                                                                     
27 (15)  a payment to an employee of the taxpayer made by the                                                          
28       taxpayer for the purpose of offsetting the employee's child care costs.                                       
29    * Sec. 3. AS 43.55.019(a) is amended to read:                                                                      
30 (a)  A producer of oil or gas is allowed a credit against the tax levied by                                             
31 AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED                                                        
01       FOR]                                                                                                              
02 (1)  contributions of cash or equipment accepted for direct                                                         
03 instruction, research, and educational support purposes, including library and museum                                   
04 acquisitions, and contributions to endowment, by an Alaska university foundation or                                     
05 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a                                 
06       national or regional accreditation association;                                                                   
07                 (2)  contributions of cash or equipment accepted for secondary                                      
08       school level vocational education courses, programs, and facilities by a school district                          
09       in the state;                                                                                                     
10 (3)  contributions of cash or equipment accepted for vocational                                                     
11 education courses, programs, equipment, and facilities by a state-operated vocational                                   
12 technical education and training school, a nonprofit regional training center recognized                                
13 by the Department of Labor and Workforce Development, and an apprenticeship                                             
14 program in the state that is registered with the United States Department of Labor                                      
15       under 29 U.S.C. 50 - 50b (National Apprenticeship Act);                                                           
16 (4)  contributions of cash or equipment accepted for a facility by a                                                
17 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
18       national or regional accreditation association;                                                                   
19 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
20 cultural or heritage programs and educational support, including mentoring and                                          
21 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
22       are in grades kindergarten through 12 in the state;                                                               
23 (6)  contributions of cash or equipment accepted for education,                                                     
24 research, rehabilitation, and facilities by an institution that is located in the state and                             
25 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
26       Partnership established by the federal government; [AND]                                                          
27 (7)  contributions of cash or equipment accepted for the Alaska                                                     
28       higher education investment fund under AS 37.14.750;                                                          
29 (8)  expenditures made to operate a child care facility for the                                                     
30       children of the producer's employees;                                                                         
31 (9)  contributions of cash or equipment accepted by a child care                                                    
01       facility operated by a nonprofit corporation and attended by one or more                                      
02       children of the producer's employees; and                                                                     
03                 (10)  a payment to an employee of the producer made by the                                          
04       producer for the purpose of offsetting the employee's child care costs.                                       
05    * Sec. 4. AS 43.56.018(a) is amended to read:                                                                      
06            (a)  The owner of property taxable under this chapter is allowed a credit                                    
07       against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR                                              
08       EQUIPMENT ACCEPTED FOR]                                                                                           
09                 (1)  contributions of cash or equipment accepted for direct                                         
10 instruction, research, and educational support purposes, including library and museum                                   
11 acquisitions, and contributions to endowment, by an Alaska university foundation or                                     
12 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a                                 
13       national or regional accreditation association;                                                                   
14 (2)  contributions of cash or equipment accepted for secondary                                                      
15 school level vocational education courses, programs, and facilities by a school district                                
16       in the state;                                                                                                     
17 (3)  contributions of cash or equipment accepted for vocational                                                     
18 education courses, programs, and facilities by a state-operated vocational technical                                    
19       education and training school;                                                                                    
20 (4)  contributions of cash or equipment accepted for a facility by a                                                
21 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
22       national or regional accreditation association;                                                                   
23 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
24 cultural or heritage programs and educational support, including mentoring and                                          
25 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
26       are in grades kindergarten through 12 in the state;                                                               
27 (6)  contributions of cash or equipment accepted for education,                                                     
28 research, rehabilitation, and facilities by an institution that is located in the state and                             
29 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
30       Partnership established by the federal government; [AND]                                                          
31 (7)  contributions of cash or equipment accepted for the Alaska                                                     
01       higher education investment fund under AS 37.14.750;                                                          
02                 (8)  expenditures made to operate a child care facility for the                                     
03       children of the property owner's employees;                                                                   
04                 (9)  contributions of cash or equipment accepted by a child care                                    
05       facility operated by a nonprofit corporation and attended by one or more                                      
06       children of the property owner's employees; and                                                               
07                 (10)  a payment to an employee of the property owner made by the                                    
08       owner for the purpose of offsetting the employee's child care costs.                                          
09    * Sec. 5. AS 43.65.018(a) is amended to read:                                                                      
10 (a)  A person engaged in the business of mining in the state is allowed a credit                                        
11 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR                                                    
12       EQUIPMENT ACCEPTED FOR]                                                                                           
13 (1)  contributions of cash or equipment accepted for direct                                                         
14 instruction, research, and educational support purposes, including library and museum                                   
15 acquisitions, and contributions to endowment, by an Alaska university foundation, by                                    
16 a nonprofit, public or private, Alaska two-year or four-year college accredited by a                                    
17 national or regional accreditation association, or by a public or private nonprofit                                     
18       elementary or secondary school in the state;                                                                      
19 (2)  contributions of cash or equipment accepted for secondary                                                      
20 school level vocational education courses, programs, and facilities by a school district                                
21       in the state;                                                                                                     
22 (3)  contributions of cash or equipment accepted for vocational                                                     
23 education courses, programs, and facilities by a state- operated vocational technical                                   
24       education and training school;                                                                                    
25 (4)  contributions of cash or equipment accepted for a facility by a                                                
26 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
27 national or regional accreditation association or by a public or private nonprofit                                      
28       elementary or secondary school in the state;                                                                      
29 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
30 cultural or heritage programs and educational support, including mentoring and                                          
31 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
01       are in grades kindergarten through 12 in the state;                                                               
02 (6)  contributions of cash or equipment accepted for education,                                                     
03 research, rehabilitation, and facilities by an institution that is located in the state and                             
04 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
05       Partnership established by the federal government;                                                                
06                 (7)  contributions of cash or equipment accepted for the Alaska                                     
07       higher education investment fund under AS 37.14.750;                                                              
08                 (8)  contributions of cash or equipment accepted for funding a                                      
09       scholarship awarded by a nonprofit organization to a dual-credit student to defray the                            
10       cost of a dual-credit course, including the cost of                                                               
11                      (A)  tuition and textbooks;                                                                        
12                      (B)  registration, course, and programmatic student fees;                                          
13 (C)  on-campus room and board at the postsecondary institution                                                          
14            in the state that provides the dual-credit course;                                                           
15 (D)  transportation costs to and from a residential school                                                              
16 approved by the Department of Education and Early Development under                                                     
17 AS 14.16.200 or the postsecondary school in the state that provides the dual-                                           
18            credit course; and                                                                                           
19                      (E)  other related educational and programmatic costs;                                             
20 (9)  contributions of cash or equipment accepted for constructing,                                                  
21 operating, or maintaining a residential housing facility by a residential school                                        
22 approved by the Department of Education and Early Development under                                                     
23       AS 14.16.200;                                                                                                     
24 (10)  contributions of cash or equipment accepted for childhood                                                     
25 early learning and development programs and educational support to childhood early                                      
26 learning and development programs provided by a nonprofit corporation organized                                         
27 under AS 10.20, a tribal entity, or a school district in the state, by the Department of                                
28       Education and Early Development, or through a state grant;                                                        
29 (11)  contributions of cash or equipment accepted for science,                                                      
30 technology, engineering, and math programs provided by a nonprofit agency or a                                          
31 school district for school staff and for students in grades kindergarten through 12 in                                  
01       the state; [AND]                                                                                                  
02 (12)  contributions of cash or equipment accepted for the operation                                                 
03 of a nonprofit organization dedicated to providing educational opportunities that                                       
04 promote the legacy of public service contributions to the state and perpetuate ongoing                                  
05 educational programs that foster public service leadership for future generations of                                    
06       residents of the state;                                                                                       
07                 (13)  expenditures made to operate a child care facility for the                                    
08       children of the person's employees;                                                                           
09                 (14)  contributions of cash or equipment accepted by a child care                                   
10 facility operated by a nonprofit corporation and attended by one or more                                            
11       children of the person's employees; and                                                                       
12 (15)  a payment to an employee of the person's business made by                                                     
13       the person for the purpose of offsetting the employee's child care costs.                                     
14    * Sec. 6. AS 43.75.018(a) is amended to read:                                                                      
15 (a)  A person engaged in a fisheries business is allowed a credit against the tax                                       
16 due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT                                                          
17       ACCEPTED FOR]                                                                                                     
18 (1)  contributions of cash or equipment accepted for direct                                                         
19 instruction, research, and educational support purposes, including library and museum                                   
20 acquisitions, and contributions to endowment, by an Alaska university foundation, by                                    
21 a nonprofit, public or private, Alaska two-year or four-year college accredited by a                                    
22 national or regional accreditation association, or by a public or private nonprofit                                     
23       elementary or secondary school in the state;                                                                      
24 (2)  contributions of cash or equipment accepted for secondary                                                      
25 school level vocational education courses, programs, and facilities by a school district                                
26       in the state;                                                                                                     
27 (3)  contributions of cash or equipment accepted for vocational                                                     
28 education courses, programs, and facilities by a state-operated vocational technical                                    
29       education and training school;                                                                                    
30 (4)  contributions of cash or equipment accepted for a facility by a                                                
31 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
01 national or regional accreditation association or by a public or private nonprofit                                      
02       elementary or secondary school in the state;                                                                      
03 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
04 cultural or heritage programs and educational support, including mentoring and                                          
05 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
06       are in grades kindergarten through 12 in the state;                                                               
07 (6)  contributions of cash or equipment accepted for education,                                                     
08 research, rehabilitation, and facilities by an institution that is located in the state and                             
09 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
10       Partnership established by the federal government;                                                                
11 (7)  contributions of cash or equipment accepted for the Alaska                                                     
12       higher education investment fund under AS 37.14.750;                                                              
13 (8)  contributions of cash or equipment accepted for funding a                                                      
14 scholarship awarded by a nonprofit organization to a dual-credit student to defray the                                  
15       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)  contributions of cash or equipment accepted for constructing,                                                  
26 operating, or maintaining a residential housing facility by a residential school                                        
27 approved by the Department of Education and Early Development under                                                     
28       AS 14.16.200;                                                                                                     
29 (10)  contributions of cash or equipment accepted for childhood                                                     
30 early learning and development programs and educational support to childhood early                                      
31 learning and development programs provided by a nonprofit corporation organized                                         
01 under AS 10.20, a tribal entity, or a school district in the state, by the Department of                                
02       Education and Early Development, or through a state grant;                                                        
03 (11)  contributions of cash or equipment accepted for science,                                                      
04 technology, engineering, and math programs provided by a nonprofit agency or a                                          
05 school district for school staff and for students in grades kindergarten through 12 in                                  
06       the state; [AND]                                                                                                  
07 (12)  contributions of cash or equipment accepted for the operation                                                 
08 of a nonprofit organization dedicated to providing educational opportunities that                                       
09 promote the legacy of public service contributions to the state and perpetuate ongoing                                  
10 educational programs that foster public service leadership for future generations of                                    
11       residents of the state;                                                                                       
12 (13)  expenditures made to operate a child care facility for the                                                    
13       children of the person's employees;                                                                           
14 (14)  contributions of cash or equipment accepted by a child care                                                   
15 facility operated by a nonprofit corporation and attended by one or more                                            
16       children of the person's employees; and                                                                       
17 (15)  a payment to an employee of the person's business made by                                                     
18       the person for the purpose of offsetting the employee's child care costs.                                     
19    * Sec. 7. AS 43.77.045(a) is amended to read:                                                                      
20 (a)  In addition to the credit allowed under AS 43.77.040, a person engaged in                                          
21 a floating fisheries business is allowed a credit against the tax due under this chapter                                
22       for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR]                                                             
23 (1)  contributions of cash or equipment accepted for direct                                                         
24 instruction, research, and educational support purposes, including library and museum                                   
25 acquisitions, and contributions to endowment, by an Alaska university foundation, by                                    
26 a nonprofit, public or private, Alaska two-year or four-year college accredited by a                                    
27 national or regional accreditation association, or by a public or private nonprofit                                     
28       elementary or secondary school in the state;                                                                      
29 (2)  contributions of cash or equipment accepted for secondary                                                      
30 school level vocational education courses, programs, and facilities by a school district                                
31       in the state;                                                                                                     
01 (3)  contributions of cash or equipment accepted for vocational                                                     
02 education courses, programs, and facilities by a state-operated vocational technical                                    
03       education and training school;                                                                                    
04 (4)  contributions of cash or equipment accepted for a facility by a                                                
05 nonprofit, public or private, Alaska two-year or four-year college accredited by a                                      
06 national or regional accreditation association or by a public or private nonprofit                                      
07       elementary or secondary school in the state;                                                                      
08 (5)  contributions of cash or equipment accepted for Alaska Native                                                  
09 cultural or heritage programs and educational support, including mentoring and                                          
10 tutoring, provided by a nonprofit agency for public school staff and for students who                                   
11       are in grades kindergarten through 12 in the state;                                                               
12 (6)  contributions of cash or equipment accepted for education,                                                     
13 research, rehabilitation, and facilities by an institution that is located in the state and                             
14 that qualifies as a coastal ecosystem learning center under the Coastal America                                         
15       Partnership established by the federal government;                                                                
16 (7)  contributions of cash or equipment accepted for the Alaska                                                     
17       higher education investment fund under AS 37.14.750;                                                              
18 (8)  contributions of cash or equipment accepted for funding a                                                      
19 scholarship awarded by a nonprofit organization to a dual-credit student to defray the                                  
20       cost of a dual-credit course, including the cost of                                                               
21                      (A)  tuition and textbooks;                                                                        
22                      (B)  registration, course, and programmatic student fees;                                          
23 (C)  on-campus room and board at the postsecondary institution                                                          
24            in the state that provides the dual-credit course;                                                           
25 (D)  transportation costs to and from a residential school                                                              
26 approved by the Department of Education and Early Development under                                                     
27 AS 14.16.200 or the postsecondary school in the state that provides the dual-                                           
28            credit course; and                                                                                           
29                      (E)  other related educational and programmatic costs;                                             
30 (9)  contributions of cash or equipment accepted for constructing,                                                  
31 operating, or maintaining a residential housing facility by a residential school                                        
01 approved by the Department of Education and Early Development under                                                     
02       AS 14.16.200;                                                                                                     
03 (10)  contributions of cash or equipment accepted for childhood                                                     
04 early learning and development programs and educational support to childhood early                                      
05 learning and development programs provided by a nonprofit corporation organized                                         
06 under AS 10.20, a tribal entity, or a school district in the state, by the Department of                                
07       Education and Early Development, or through a state grant;                                                        
08 (11)  contributions of cash or equipment accepted for science,                                                      
09 technology, engineering, and math programs provided by a nonprofit agency or a                                          
10 school district for school staff and for students in grades kindergarten through 12 in                                  
11       the state; [AND]                                                                                                  
12 (12)  contributions of cash or equipment accepted for the operation                                                 
13 of a nonprofit organization dedicated to providing educational opportunities that                                       
14 promote the legacy of public service contributions to the state and perpetuate ongoing                                  
15 educational programs that foster public service leadership for future generations of                                    
16       residents of the state;                                                                                       
17 (13)  expenditures made to operate a child care facility for the                                                    
18       children of the person's employees;                                                                           
19 (14)  contributions of cash or equipment accepted by a child care                                                   
20 facility operated by a nonprofit corporation and attended by one or more                                            
21       children of the person's employees; and                                                                       
22 (15)  a payment to an employee of the person's business made by                                                     
23       the person for the purpose of offsetting the employee's child care costs.                                     
24    * Sec. 8. This Act takes effect January 1, 2021.