Legislature(2011 - 2012)

2012-04-15 House Journal

Full Journal pdf

2012-04-15                     House Journal                      Page 2527
SB 23                                                                                                                         
Representative Austerman moved and asked unanimous consent that                                                                 
the House rescind previous action in passing (page 2505) the                                                                    
following:                                                                                                                      
                                                                                                                                
             HOUSE CS FOR CS FOR SENATE BILL NO. 23(RLS) am H                                                                  
     "An Act relating to taxes and tax credits; relating to oil and gas                                                         
     production taxes; relating to tax credits for oil and gas exploration;                                                     
     relating to tax credits and cost savings for liquefied natural gas                                                         
     storage and reducing costs to consumers; relating to an exemption                                                          
     from rental payments on state land for certain liquefied natural gas                                                       
     facilities; relating to transferable film production tax credits and                                                       
     film production tax credit certificates; relating to the taxes against                                                     
     which a film production tax credit may be applied; transferring the                                                        
     film office to the Department of Revenue and relating to that                                                              
     office; establishing the Alaska Film Incentive Review                                                                      
     Commission; establishing a film production promotion program;                                                              
     relating to the amount of credit that may be awarded for                                                                   
     compensation to producers, directors, writers, and actors who are                                                          
     not residents; providing for a fee to be paid at the time an                                                               

2012-04-15                     House Journal                      Page 2528
     application for eligibility for the film production tax credit is filed;                                                   
     providing a one-time credit for the first episodic scripted                                                                
     television production in the state; requiring the legislative audit                                                        
     division to audit the Alaska film production incentive program;                                                            
     providing for an effective date by repealing the effective dates of                                                        
     secs. 3 and 4, ch. 63, SLA 2008; and providing for an effective                                                            
     date."                                                                                                                     
                                                                                                                                
Representative Kerttula objected.                                                                                               
                                                                                                                                
The question being:  "Shall the House rescind previous action in                                                                
passing HCS CSSB 23(RLS) am H?"  The roll was taken with the                                                                    
following result:                                                                                                               
                                                                                                                                
HCS CSSB 23(RLS) am H                                                                                                           
Third Reading                                                                                                                   
Rescind previous action in passing                                                                                              
                                                                                                                                
YEAS:  27  NAYS:  12  EXCUSED:  0   ABSENT:  0  VACANT:  1                                                                    
                                                                                                                                
Yeas:  Austerman, Chenault, Costello, Dick, Edgmon, Fairclough,                                                                 
Feige, Foster, Hawker, Herron, Johansen, Johnson, Joule, Keller,                                                                
Lynn, Millett, Munoz, Neuman, Olson, Pruitt, Saddler, Seaton,                                                                   
Stoltze, Thomas, Thompson, P.Wilson, T.Wilson                                                                                   
                                                                                                                                
Nays:  Cissna, Doogan, Gara, Gardner, Gruenberg, Guttenberg,                                                                    
Holmes, Kawasaki, Kerttula, Miller, Petersen, Tuck                                                                              
                                                                                                                                
And so, the motion passed.                                                                                                      
                                                                                                                                
HCS CSSB 23(RLS) am H was before the House in third reading.                                                                    
                                                                                                                                
Representative Costello moved and asked unanimous consent that                                                                  
HCS CSSB 23(RLS) am H be returned to second reading for the                                                                     
specific purpose of considering Amendment No. 2.  There being no                                                                
objection, it was so ordered.                                                                                                   
                                                                                                                                
Amendment No. 2 was offered by Representatives Costello, Chenault,                                                              
Pruitt, T. Wilson, Seaton, Munoz, P. Wilson, Joule, Herron, Feige,                                                              
Hawker, Saddler, Olson, Dick, Neuman, Edgmon, Johnson,                                                                          
Thompson, Austerman, Keller, Lynn, Foster, Fairclough, and Thomas:                                                              
                                                                                                                                

2012-04-15                     House Journal                      Page 2529
Page 1, line 1, following "credits;" (title amendment):                                                                       
     Insert "exempting certain small businesses from the corporate                                                            
income tax;"                                                                                                                  
                                                                                                                                
Page 6, following line 19:                                                                                                      
     Insert new bill sections to read:                                                                                          
"* Sec. 6. AS 43.20.012 is amended to read:                                                                                   
         Sec. 43.20.012. Limitation on application of chapter;                                                                
     credits. (a) The tax imposed by this chapter does not                                                                  
              (1)  apply to an individual;                                                                                  
              (2)  apply to a fiduciary; or                                                                                 
              (3)  for a tax year beginning after December 31, 2012,                                                        
     apply to an Alaska corporation that is a qualified small                                                               
     business and that meets the active business requirement in 26                                                          
     U.S.C. 1202(e) as that subsection read on January 1, 2012                                                              
     [APPLY TO INDIVIDUALS OR TO FIDUCIARIES].                                                                                  
         (b)  An [HOWEVER, AN] individual may file a return under                                                           
     this chapter in order to receive a tax credit under AS 43.20.013.                                                         
   * Sec. 7. AS 43.20.012 is amended by adding new subsections to                                                             
read:                                                                                                                           
         (c)  For the purposes of (a)(3) of this section,                                                                       
              (1)  whether a corporation qualifies under (a)(3) of this                                                         
     section shall be determined on the first day of the tax year for                                                           
     which the corporation claims it qualifies under (a)(3) of this                                                             
     section;                                                                                                                   
              (2)  all corporations that are members of the same parent-                                                        
     subsidiary controlled group shall be treated as one corporation.                                                          
         (d)  In this section,                                                                                                  
              (1)  "Alaska corporation" means a corporation that has                                                            
     been incorporated in the state or is authorized to do business in the                                                      
     state;                                                                                                                     
              (2)  "parent-subsidiary controlled group" has the meaning                                                         
     given in 26 U.S.C. 1202 as that section read on January 1, 2012;                                                          
              (3)  "qualified small business" has the meaning given in                                                          
     26 U.S.C. 1202 as that section read on January 1, 2012, and does                                                           
     not include a construction, transportation, utility, or fisheries                                                          
     business.                                                                                                                  
   * Sec. 8. AS 43.20.012 is repealed and reenacted to read:                                                                  
         Sec. 43.20.012. Limitation on application of chapter;                                                                
     credits. The tax imposed by this chapter does not apply to                                                               

2012-04-15                     House Journal                      Page 2530
     individuals or to fiduciaries. However, an individual may file a                                                           
     return under this chapter to receive a tax credit under                                                                    
     AS 43.20.013."                                                                                                             
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 35, line 2:                                                                                                                
     Delete "sec. 25"                                                                                                           
     Insert "sec. 28"                                                                                                           
                                                                                                                                
Page 35, line 5:                                                                                                                
     Delete "sec. 23"                                                                                                           
     Insert "sec. 26"                                                                                                           
     Delete "secs. 28 and 29"                                                                                                   
     Insert "secs. 31 and 32"                                                                                                   
                                                                                                                                
Page 35, line 8:                                                                                                                
     Delete "secs. 28 and 29"                                                                                                   
     Insert "secs. 31 and 32"                                                                                                   
                                                                                                                                
Page 35, line 9:                                                                                                                
     Delete "sec. 25"                                                                                                           
     Insert "sec. 28"                                                                                                           
                                                                                                                                
Page 35, line 11:                                                                                                               
     Delete "sec. 21"                                                                                                           
     Insert "sec. 24"                                                                                                           
                                                                                                                                
Page 35, lines 12 - 13:                                                                                                         
     Delete "sec. 19"                                                                                                           
     Insert "sec. 22"                                                                                                           
                                                                                                                                
Page 35, line 14:                                                                                                               
     Delete "sec. 28"                                                                                                           
     Insert "sec. 31"                                                                                                           
                                                                                                                                
Page 35, line 16:                                                                                                               
     Delete "sec. 25"                                                                                                           
     Insert "sec. 28"                                                                                                           
                                                                                                                                

2012-04-15                     House Journal                      Page 2531
Page 35, line 17:                                                                                                               
     Delete "sec. 28"                                                                                                           
     Insert "sec. 31"                                                                                                           
                                                                                                                                
Page 35, line 21:                                                                                                               
     Delete "sec. 23"                                                                                                           
     Insert "sec. 26"                                                                                                           
                                                                                                                                
Page 35, line 23:                                                                                                               
     Delete "sec. 25"                                                                                                           
     Insert "sec. 28"                                                                                                           
                                                                                                                                
Page 35, lines 29 - 30:                                                                                                         
     Delete "secs. 1 and 19 - 24"                                                                                               
     Insert "secs. 1 and 20 - 30"                                                                                               
                                                                                                                                
Page 35, line 30:                                                                                                               
     Delete "secs. 1 and 17 - 22"                                                                                               
     Insert "secs. 1 and 20 - 30"                                                                                               
                                                                                                                                
Page 36, line 2:                                                                                                                
     Delete "Section 28"                                                                                                        
     Insert "Section 31"                                                                                                        
                                                                                                                                
Page 36, line 6:                                                                                                                
     Delete "sec. 34"                                                                                                           
     Insert "sec. 37"                                                                                                           
                                                                                                                                
Page 36, line 7:                                                                                                                
     Delete "Section 29"                                                                                                        
     Insert "Section 32"                                                                                                        
                                                                                                                                
Page 36, line 11:                                                                                                               
     Delete "sec. 34"                                                                                                           
     Insert "sec. 37"                                                                                                           
                                                                                                                                
Page 36, line 12:                                                                                                               
     Delete "Section 30"                                                                                                        
     Insert "Section 33"                                                                                                        
                                                                                                                                

2012-04-15                     House Journal                      Page 2532
Page 36, line 13:                                                                                                               
     Delete "Sections 1 and 17 - 36"                                                                                            
     Insert "Sections 1 and 20 - 39"                                                                                            
                                                                                                                                
Page 36, following line 13:                                                                                                     
     Insert new bill sections to read:                                                                                          
"* Sec. 44.  Sections 6 and 7 of this Act take effect July 1, 2012.                                                           
   * Sec. 45.  Section 8 of this Act takes effect July 1, 2023."                                                              
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 36, line 14:                                                                                                               
     Delete "Sections 7 - 12, 15, and 16"                                                                                       
     Insert "Sections 10 - 15, 18, and 19"                                                                                      
                                                                                                                                
Page 36, line 15:                                                                                                               
     Delete "secs. 37 - 41"                                                                                                     
     Insert "secs. 40 - 46"                                                                                                     
                                                                                                                                
Representative Costello moved and asked unanimous consent that                                                                  
Amendment No. 2 be adopted.                                                                                                     
                                                                                                                                
Objection was heard and withdrawn.  There being no further objection,                                                           
Amendment No. 2 was adopted, and the new title follows:                                                                         
                                                                                                                                
             HOUSE CS FOR CS FOR SENATE BILL NO. 23(RLS) am H                                                                  
     "An Act relating to taxes and tax credits; exempting certain small                                                         
     businesses from the corporate income tax; relating to oil and gas                                                          
     production taxes; relating to tax credits for oil and gas exploration;                                                     
     relating to tax credits and cost savings for liquefied natural gas                                                         
     storage and reducing costs to consumers; relating to an exemption                                                          
     from rental payments on state land for certain liquefied natural gas                                                       
     facilities; relating to transferable film production tax credits and                                                       
     film production tax credit certificates; relating to the taxes against                                                     
     which a film production tax credit may be applied; transferring the                                                        
     film office to the Department of Revenue and relating to that                                                              
     office; establishing the Alaska Film Incentive Review                                                                      
     Commission; establishing a film production promotion program;                                                              
     relating to the amount of credit that may be awarded for                                                                   
     compensation to producers, directors, writers, and actors who are                                                          

2012-04-15                     House Journal                      Page 2533
     not residents; providing for a fee to be paid at the time an                                                               
     application for eligibility for the film production tax credit is filed;                                                   
     providing a one-time credit for the first episodic scripted                                                                
     television production in the state; requiring the legislative audit                                                        
     division to audit the Alaska film production incentive program;                                                            
     providing for an effective date by repealing the effective dates of                                                        
     secs. 3 and 4, ch. 63, SLA 2008; and providing for an effective                                                            
     date."                                                                                                                     
                                                                                                                                
                                                                                                                                
The question being:  "Shall HCS CSSB 23(RLS) am H pass the                                                                      
House?"  The roll was taken with the following result:                                                                          
                                                                                                                                
HCS CSSB 23(RLS) am H                                                                                                           
Third Reading                                                                                                                   
Final Passage                                                                                                                   
                                                                                                                                
YEAS:  37   NAYS:  2   EXCUSED:  0   ABSENT:  0  VACANT:  1                                                                   
                                                                                                                                
Yeas:  Austerman, Chenault, Cissna, Costello, Dick, Edgmon,                                                                     
Fairclough, Feige, Foster, Gara, Gardner, Gruenberg, Guttenberg,                                                                
Hawker, Herron, Holmes, Johansen, Johnson, Joule, Kawasaki, Keller,                                                             
Kerttula, Lynn, Miller, Millett, Munoz, Olson, Petersen, Pruitt,                                                                
Saddler, Seaton, Stoltze, Thomas, Thompson, Tuck, P.Wilson,                                                                     
T.Wilson                                                                                                                        
                                                                                                                                
Nays:  Doogan, Neuman                                                                                                           
                                                                                                                                
And so, HCS CSSB 23(RLS) am H passed the House.                                                                                 
                                                                                                                                
                                                                                                                                
Representative Austerman moved and asked unanimous consent that                                                                 
the roll call on the passage of the bill be considered the roll call on the                                                     
effective date clause.  There being no objection, it was so ordered.                                                            
                                                                                                                                
                                                                                                                                
Engrossment of HCS CSSB 23(RLS) am H was waived (page 2480).                                                                    
It was signed by the Speaker and Chief Clerk and transmitted to the                                                             
Senate with copies of certified amendments attached.