Legislature(2017 - 2018)
2018-04-12 House Journal
Full Journal pdf2018-04-12 House Journal Page 3201 HB 233 The following was read the second time: HOUSE BILL NO. 233 "An Act relating to the insurance tax education credit, the income tax education credit, the oil or gas producer education credit, the property tax education credit, the mining business education credit, the fisheries business education credit, and the fisheries resource landing tax education credit; providing for an effective date by repealing the effective dates of secs. 3, 5, 7, 10, 14, 16, 18, 21, 23, 25, 28, 30, 32, 35, 37, 39, 42, 44, 46, 49, 51, 53, and 55, ch. 92, SLA 2010, sec. 14, ch. 7, FSSLA 2011, secs. 15, 17, 19, 21, 23, and 25, ch. 74, SLA 2012, sec. 49, ch. 14, SLA 2014, secs. 37, 40, 43, and 46, ch. 15, SLA 2014, and secs. 26 and 31, ch. 61, SLA 2014; providing for an effective date by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an effective date." with the: Journal Page EDC RPT 5DP 2548 FN1: (REV) 2549 FIN RPT CS(FIN) 4DP 3NR 4AM 3156 FN1: (REV) 3157 Representative Tuck moved and asked unanimous consent that the following committee substitute be adopted in lieu of the original bill: CS FOR HOUSE BILL NO. 233(FIN) (same title) There being no objection, it was so ordered. Amendment No. 1 was offered by Representative Knopp: Page 2, line 16: Delete "date of secs. 2 - 4" Insert "dates of secs. 2 - 9" Page 2, line 24, following "a": Insert "national or" 2018-04-12 House Journal Page 3202 Page 2, line 31, following "a": Insert "national or" Page 3, following line 7: Insert a new bill section to read: "* Sec. 3. AS 43.20.014(a) is amended to read: (a) A taxpayer is allowed a credit against the tax due under this chapter for cash contributions accepted for (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state; (2) secondary school level vocational education courses, programs, and facilities by a school district in the state; (3) vocational education courses, programs, equipment, and facilities by a state-operated vocational technical education and training school, a nonprofit regional training center recognized by the Department of Labor and Workforce Development, and an apprenticeship program in the state that is registered with the United States Department of Labor under 29 U.S.C. 50 - 50b (National Apprenticeship Act); (4) a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state; (5) Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state; (6) education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government; (7) the Alaska higher education investment fund under AS 37.14.750; (8) funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual- 2018-04-12 House Journal Page 3203 credit course, including the cost of (A) tuition and textbooks; (B) registration, course, and programmatic student fees; (C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course; (D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual-credit course; and (E) other related educational and programmatic costs; (9) constructing, operating, or maintaining a residential housing facility by a residential school in the state approved by the Department of Education and Early Development under AS 14.16.200; (10) childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant; (11) science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state; and (12) the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state." Renumber the following bill sections accordingly. Page 3, line 14, following "a": Insert "national or" Page 3, line 25, following "a": Insert "national or" 2018-04-12 House Journal Page 3204 Page 4, line 8, following "a": Insert "national or" Page 4, line 15, following "a": Insert "national or" Page 4, following line 22: Insert new bill sections to read: "* Sec. 6. AS 43.65.018(a) is amended to read: (a) A person engaged in the business of mining in the state is allowed a credit against the tax due under this chapter for cash contributions accepted for (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state; (2) secondary school level vocational education courses, programs, and facilities by a school district in the state; (3) vocational education courses, programs, and facilities by a state-operated vocational technical education and training school; (4) a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state; (5) Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state; (6) education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government; (7) the Alaska higher education investment fund under AS 37.14.750; (8) funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual- 2018-04-12 House Journal Page 3205 credit course, including the cost of (A) tuition and textbooks; (B) registration, course, and programmatic student fees; (C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course; (D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual-credit course; and (E) other related educational and programmatic costs; (9) constructing, operating, or maintaining a residential housing facility by a residential school approved by the Department of Education and Early Development under AS 14.16.200; (10) childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant; (11) science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state; and (12) the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state. * Sec. 7. AS 43.75.018(a) is amended to read: (a) A person engaged in a fisheries business is allowed a credit against the tax due under this chapter for cash contributions accepted for (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation 2018-04-12 House Journal Page 3206 association, or by a public or private nonprofit elementary or secondary school in the state; (2) secondary school level vocational education courses, programs, and facilities by a school district in the state; (3) vocational education courses, programs, and facilities by a state-operated vocational technical education and training school; (4) a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state; (5) Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state; (6) education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government; (7) the Alaska higher education investment fund under AS 37.14.750; (8) funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual- credit course, including the cost of (A) tuition and textbooks; (B) registration, course, and programmatic student fees; (C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course; (D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual-credit course; and (E) other related educational and programmatic costs; (9) constructing, operating, or maintaining a residential housing facility by a residential school approved by the Department of Education and Early Development under AS 14.16.200; (10) childhood early learning and development programs 2018-04-12 House Journal Page 3207 and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant; (11) science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state; and (12) the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state. * Sec. 8. AS 43.77.045(a) is amended to read: (a) In addition to the credit allowed under AS 43.77.040, a person engaged in a floating fisheries business is allowed a credit against the tax due under this chapter for cash contributions accepted for (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state; (2) secondary school level vocational education courses, programs, and facilities by a school district in the state; (3) vocational education courses, programs, and facilities by a state-operated vocational technical education and training school; (4) a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state; (5) Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state; (6) education, research, rehabilitation, and facilities by an 2018-04-12 House Journal Page 3208 institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government; (7) the Alaska higher education investment fund under AS 37.14.750; (8) funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual- credit course, including the cost of (A) tuition and textbooks; (B) registration, course, and programmatic student fees; (C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course; (D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual-credit course; and (E) other related educational and programmatic costs; (9) constructing, operating, or maintaining a residential housing facility by a residential school approved by the Department of Education and Early Development under AS 14.16.200; (10) childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant; (11) science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state; and (12) the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state. * Sec. 9. AS 43.77.045(a), as amended by sec. 8 of this Act, is amended to read: 2018-04-12 House Journal Page 3209 (a) A [IN ADDITION TO THE CREDIT ALLOWED UNDER AS 43.77.040, A] person engaged in a floating fisheries business is allowed a credit against the tax due under this chapter for cash contributions accepted for (1) direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state; (2) secondary school level vocational education courses, programs, and facilities by a school district in the state; (3) vocational education courses, programs, and facilities by a state-operated vocational technical education and training school; (4) a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state; (5) Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state; (6) education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government; (7) the Alaska higher education investment fund under AS 37.14.750; (8) funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual- credit course, including the cost of (A) tuition and textbooks; (B) registration, course, and programmatic student fees; (C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course; (D) transportation costs to and from a residential school approved by the Department of Education and Early 2018-04-12 House Journal Page 3210 Development under AS 14.16.200 or the postsecondary school in the state that provides the dual-credit course; and (E) other related educational and programmatic costs; (9) constructing, operating, or maintaining a residential housing facility by a residential school approved by the Department of Education and Early Development under AS 14.16.200; (10) childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant; (11) science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state; and (12) the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state." Renumber the following bill sections accordingly. Page 5, line 1: Delete "Sections 2 - 4" Insert "Sections 2 - 8" Page 5, following line 1: Insert a new bill section to read: "* Sec. 14. Section 9 of this Act takes effect on the effective date of sec. 23, ch. 61, SLA 2014." Renumber the following bill section accordingly. Page 5, line 2: Delete "sec. 8" Insert "secs. 13 and 14" 2018-04-12 House Journal Page 3211 Representative Knopp moved and asked unanimous consent that Amendment No. 1 be adopted. Representative Tuck objected. The question being: "Shall Amendment No. 1 be adopted?" The roll was taken with the following result: CSHB 233(FIN) Second Reading Amendment No. 1 YEAS: 26 NAYS: 13 EXCUSED: 1 ABSENT: 0 Yeas: Birch, Chenault, Claman, Eastman, Edgmon, Foster, Grenn, Johnson, Knopp, Kopp, Kreiss-Tomkins, LeDoux, Millett, Neuman, Ortiz, Pruitt, Reinbold, Saddler, Seaton, Stutes, Sullivan-Leonard, Talerico, Tarr, Thompson, Tilton, Wilson Nays: Drummond, Gara, Guttenberg, Johnston, Josephson, Kawasaki, Kito, Lincoln, Parish, Spohnholz, Tuck, Wool, Zulkosky Excused: Rauscher And so, Amendment No. 1 was adopted. Amendment No. 2 was not offered. Representative Tuck moved and asked unanimous consent that CSHB 233(FIN) am be considered engrossed, advanced to third reading, and placed on final passage. There being no objection, it was so ordered. CSHB 233(FIN) am was read the third time. Representatives Kreiss-Tomkins and Foster moved and asked unanimous consent to abstain from voting because of a conflict of interest. Objection was heard, and they were required to vote. The question being: "Shall CSHB 233(FIN) am pass the House?" The roll was taken with the following result: 2018-04-12 House Journal Page 3212 CSHB 233(FIN) am Third Reading Final Passage YEAS: 38 NAYS: 1 EXCUSED: 1 ABSENT: 0 Yeas: Birch, Chenault, Claman, Drummond, Eastman, Edgmon, Foster, Gara, Grenn, Guttenberg, Johnson, Johnston, Josephson, Kawasaki, Kito, Knopp, Kopp, LeDoux, Lincoln, Millett, Neuman, Ortiz, Parish, Pruitt, Reinbold, Saddler, Seaton, Spohnholz, Stutes, Sullivan-Leonard, Talerico, Tarr, Thompson, Tilton, Tuck, Wilson, Wool, Zulkosky Nays: Kreiss-Tomkins Excused: Rauscher And so, CSHB 233(FIN) am passed the House. Representative Tuck 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. CSHB 233(FIN) am was referred to the Chief Clerk for engrossment.