00                           HOUSE BILL NO. 144 am                                                                        
01 "An Act relating to education tax credits; and providing for an effective date by                                       
02 repealing the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014."                                                  
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 21.96.070 is amended by adding a new subsection to read:                                           
05            (g)  As a condition of receiving a tax credit for a contribution for research                                
06       under (a) of this section, a taxpayer must demonstrate that research resulting from the                           
07       contribution, or will be made available, to the state.                                                            
08    * Sec. 2. AS 43.20.014 is amended by adding a new subsection to read:                                              
09            (h)  As a condition of receiving a tax credit for a contribution for research                                
10       under (a) of this section, a taxpayer must demonstrate that research resulting from the                           
11       contribution, or will be made available, to the state.                                                            
12    * Sec. 3. AS 43.55.019 is amended by adding a new subsection to read:                                              
13            (i)  As a condition of receiving a tax credit for a contribution for research under                          
14       (a) of this section, a producer must demonstrate that research resulting from the                                 

01       contribution, or will be made available, to the state.                                                            
02    * Sec. 4. AS 43.56.018 is amended by adding a new subsection to read:                                              
03 (h)  As a condition of receiving a tax credit for a contribution for research                                           
04 under (a) of this section, an owner of property taxable under this chapter must                                         
05 demonstrate that research resulting from the contribution, or will be made available, to                                
06       the state.                                                                                                        
07    * Sec. 5. AS 43.65.018 is amended by adding a new subsection to read:                                              
08            (h)  As a condition of receiving a tax credit for a contribution for research                                
09       under (a) of this section, a person engaged in the business of mining in the state must                           
10 demonstrate that research resulting from the contribution, or will be made available, to                                
11       the state.                                                                                                        
12    * Sec. 6. AS 43.75.018 is amended by adding a new subsection to read:                                              
13 (h)  As a condition of receiving a tax credit for a contribution for research                                           
14 under (a) of this section, a person engaged in a fisheries business must demonstrate                                    
15       that research resulting from the contribution, or will be made available, to the state.                           
16    * Sec. 7. AS 43.77.045 is amended by adding a new subsection to read:                                              
17 (h)  As a condition of receiving a tax credit for a contribution for research                                           
18 under (a) of this section, a person engaged in a floating fisheries business must                                       
19 demonstrate that research resulting from the contribution, or will be made available, to                                
20       the state.                                                                                                        
21    * Sec. 8. Sections 1, 2, and 21, ch. 61, SLA 2014, and sec. 38(b), ch. 101, SLA 2018, are                          
22 repealed.                                                                                                               
23    * Sec. 9. Section 37, ch. 61, SLA 2014, and sec. 40, ch. 101, SLA 2018, are repealed.