Legislature(2017 - 2018)SENATE FINANCE 532

03/26/2018 09:00 AM FINANCE

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* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ SB 116 EDUCATION TAX CREDITS;SUNSET;REPEALS TELECONFERENCED
Heard & Held
*+ SB 198 UAA LONG-ACTING CONTRACEPTION STUDY TELECONFERENCED
Heard & Held
+ Bills Previously Heard/Scheduled TELECONFERENCED
                  SENATE FINANCE COMMITTEE                                                                                      
                       March 26, 2018                                                                                           
                         9:04 a.m.                                                                                              
                                                                                                                                
                                                                                                                                
9:04:30 AM                                                                                                                    
                                                                                                                                
CALL TO ORDER                                                                                                                 
                                                                                                                                
Co-Chair   MacKinnon   called   the   Senate   Finance   Committee                                                              
meeting to order at 9:04 a.m.                                                                                                   
                                                                                                                                
MEMBERS PRESENT                                                                                                               
                                                                                                                                
Senator Lyman Hoffman, Co-Chair                                                                                                 
Senator Anna MacKinnon, Co-Chair                                                                                                
Senator  Click  Bishop, Vice-Chair                                                                                              
Senator Peter Micciche                                                                                                          
Senator Donny Olson                                                                                                             
Senator Gary Stevens                                                                                                            
Senator Natasha von Imhof                                                                                                       
                                                                                                                                
MEMBERS ABSENT                                                                                                                
                                                                                                                                
None                                                                                                                            
                                                                                                                                
ALSO PRESENT                                                                                                                  
                                                                                                                                
Senator   John   Coghill,   Sponsor;    Chad  Hutchison,    Staff,                                                              
Senator   John  Coghill;  Ken  Alper,   Director,  Tax   Division,                                                              
Department  of  Revenue;  Mike  Satre,  Government  and  Community                                                              
Relations    Manager,   Hecla   Mining;    Senator   Pete   Kelly,                                                              
Sponsor;   Heather   Carpenter,   Staff,   Senator   Pete   Kelly;                                                              
Alyson   Currey,   Legislative    Liaison,   Planned   Parenthood                                                               
Votes,  Juneau;   Ryan  Ray,  Health  Policy  Fellow,  University                                                               
of Alaska.                                                                                                                      
                                                                                                                                
PRESENT VIA TELECONFERENCE                                                                                                    
                                                                                                                                
Susan  Foley,   President,   University   of  Alaska  Foundation,                                                               
Anchorage;   Tommy  Sheridan,   Silver   Bay  Seafoods,   Cordova;                                                              
Doug   Walrath,    Director,    Northwest   Alaska    Career   and                                                              
Technical   Center,    Nome;  Jeff   Jesse,   Dean,   College   of                                                              
Health,   University   of  Alaska,   Anchorage;   Trevor   Storrs,                                                              
Executive   Director,    Alaska   Childrens   Trust,   Anchorage;                                                               
Patrick    Reinhart,    Governors   Council    on   Disabilities,                                                               
Anchorage;  Art  Delaune,  Governors,   Council  on Disabilities,                                                               
Fairbanks; Mary Nanuwak, Self, Bethel.                                                                                          
                                                                                                                                
SUMMARY                                                                                                                       
                                                                                                                                
SB 116     EDUCATION TAX CREDITS;SUNSET;REPEALS                                                                                 
                                                                                                                                
           SB 116 was HEARD and HELD in committee for                                                                           
           further consideration.                                                                                               
                                                                                                                                
SB 198     UAA LONG-ACTING CONTRACEPTION STUDY                                                                                  
                                                                                                                                
           SB 198 was HEARD and HELD in committee for                                                                           
           further consideration.                                                                                               
                                                                                                                                
SENATE BILL NO. 116                                                                                                           
                                                                                                                                
      "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."                                                                               
                                                                                                                                
9:06:06 AM                                                                                                                    
                                                                                                                                
SENATOR  JOHN  COGHILL,   SPONSOR,  introduced  the  legislation.                                                               
He  stated  that  it  was  brought   to his  attention   that  the                                                              
credits   would  be  eliminated   over   the  upcoming   year.  He                                                              
noted  that  there  was a  benefit  to the  education  community,                                                               
specifically    the  community   colleges.   He   felt   that  the                                                              
connection   between    the  university    and   communities   was                                                              
important in reducing the unemployment rate in the state.                                                                       
                                                                                                                                
Co-Chair  MacKinnon   appreciated   the  effort  to  be  available                                                              
in the meeting.                                                                                                                 
                                                                                                                                
9:09:19 AM                                                                                                                    
                                                                                                                                
CHAD  HUTCHISON,    STAFF,  SENATOR   JOHN   COGHILL,  discussed,                                                               
"Senate   Bill  116,   Education   Tax  Credit   Bill"   (copy  on                                                              
file).   He   looked   at   slide   2,   "This   bill   does   the                                                              
following":                                                                                                                     
                                                                                                                                
      .notdef Extends the effective date for  the  repeal  of  the                                                            
      education   tax   credits   from   December   31,   2018  to                                                              
      January 1, 2025.                                                                                                          
                                                                                                                                
      .notdef Ensures that the credits  that   exist  in   statute                                                            
      today, will  maintain  until  January  1,  2025 (instead  of                                                              
      narrowing  in  scope and  decreasing   in value  on  January                                                              
      1, 2021).                                                                                                                 
                                                                                                                                
Mr.  Hutchison   addressed  slide  3,  "Reminder:   What  are  the                                                              
Education  Tax Credits?":                                                                                                       
                                                                                                                                
      .notdef Alaska's Education Tax Credit program allows private                                                            
      businesses  to make  charitable   contributions  to  support                                                              
      education in Alaska.                                                                                                      
                                                                                                                                
      .notdef Over the years, the  list  of   those  eligible   to                                                            
      receive  cash   donations   from  private   businesses   has                                                              
      expanded.  Private   businesses   can  give   cash  to  fund                                                              
      facilities and programs.                                                                                                  
                                                                                                                                
      .notdef The objective is to help the next generation.                                                                   
                                                                                                                                
Mr.  Hutchison   looked  at  slide  4,  "What  are  we  trying  to                                                              
preserve?":                                                                                                                     
                                                                                                                                
      .notdefGenerally, the credit provision    allowed   for   50                                                            
      percent  of  the  annual  contributions    up  to  $100,000,                                                              
      100 percent   of  the  next  $200,000,  and  50  percent  of                                                              
      annual contributions beyond $300,000.                                                                                     
                                                                                                                                
      .notdefThe total credit per taxpayer, across all  tax  types                                                            
      could not exceed $5 million.                                                                                              
                                                                                                                                
Co-Chair   MacKinnon    wondered   how   that  would   affect   an                                                              
individual   tax payer.   Mr. Hutchison   replied  that  he  would                                                              
address that in the presentation.                                                                                               
                                                                                                                                
Mr. Hutchison highlighted slide 5, "Why are education tax                                                                       
credits important?":                                                                                                            
                                                                                                                                
      Education   benefits   directly.    Students   benefit   and                                                              
      become the future workforce.                                                                                              
                                                                                                                                
      They allow private industry to partner with education.                                                                    
                                                                                                                                
      They allow a need to be filled, directly.                                                                                 
                                                                                                                                
Mr. Hutchison addressed slide 6, "A few examples of                                                                             
entities that can receive contributions":                                                                                       
                                                                                                                                
      .notdef Nonprofit, public or private, accredited Alaska two-                                                            
      year or four-year college                                                                                                 
      s                                                                                                                         
      .notdef AK public and private    nonprofit   elementary   or                                                            
      secondary schools and school districts                                                                                    
                                                                                                                                
      .notdef State-operated vocational technical  education   and                                                            
      training schools                                                                                                          
                                                                                                                                
      .notdef Nonprofit regional vocational training centers                                                                  
                                                                                                                                
      .notdef Apprenticeship programs                                                                                         
                                                                                                                                
      .notdef Coastal ecosystem learning centers                                                                              
                                                                                                                                
      .notdef The Alaska higher education investment fund                                                                     
                                                                                                                                
      .notdef Native cultural programs                                                                                        
                                                                                                                                
Mr. Hutchison highlighted slide 7, "Types of Taxes That Are                                                                     
Affected":                                                                                                                      
                                                                                                                                
      .notdef Corporate Income Taxes - A corporate income   tax on                                                            
      Alaska   taxable   income   which   is  based   on   federal                                                              
     taxable income (with certain Alaska adjustments).                                                                          
                                                                                                                                
      .notdef Fisheries Business Tax -  Levied   on  persons   who                                                            
      process  or export  fisheries  resources  from  Alaska.  The                                                              
      tax is  based  on  the  price  paid  to commercial   fishers                                                              
      or fair  market  value when  there  is not  an arm's  length                                                              
      transaction.    Fisheries   business    tax   is   collected                                                              
      primarily   from  licensed   processors   and  persons   who                                                              
      export fish from Alaska.                                                                                                  
                                                                                                                                
      .notdef Fishery Resource Landing Tax -  Levied   on  fishery                                                            
      resources  processed  outside  the  3-mile  limit and  first                                                              
      landed  in  Alaska,  or  any  qualified  processed   fishery                                                              
      resource.  The  tax is  primarily  collected   from  factory                                                              
      trawlers  and  floating  processors.  The  tax  is based  on                                                              
      the unprocessed   value of  the resource.   The calculation                                                               
      is determined  by  multiplying  a  statewide  average  price                                                              
      (determined  by  the Alaska  Department   of  Fish and  Game                                                              
      data) by the unprocessed weight.                                                                                          
                                                                                                                                
Mr. Hutchison discussed slide 8, "Types of Taxes That Are                                                                       
Affected":                                                                                                                      
                                                                                                                                
      .notdef Insurance Premium Tax All insurance   companies  are                                                            
      required  to  pay  premium   tax  on  policies   written  on                                                              
      Alaska  risks   under  AS  21.09.210.   From  a  collection                                                               
      stand-point,  the  premium  tax is  collected  similarly  to                                                              
      the  corporate    income   tax.  The   credit   is   claimed                                                              
      against  the   premium  tax  on   the  Annual   Premium  Tax                                                              
      Report due  March  1 of  the year  following  the  completed                                                              
      calendar  year.  The  report  is  filed  electronically   to                                                              
      the Alaska  Division  of  Insurance  through  a third  party                                                              
      vendor.  The  credit  is  to  provide  insurance   companies                                                              
      incentive     to    donate     to    Alaska     educational                                                               
      institutions.                                                                                                             
                                                                                                                                
      .notdef Title Insurance Premium Tax   The  only  difference                                                             
      from  the   insurance    premium   tax   is   the  type   of                                                              
      insurance   company    claiming   the    credit   under   AS                                                              
      21.66.110.   Examples   include:  Chicago   Title   Ins  Co,                                                              
      First American Title Ins Co, etc.                                                                                         
                                                                                                                                
Mr. Hutchison addressed slide 9, "Types of Taxes That Are                                                                       
Affected":                                                                                                                      
                                                                                                                                
      .notdef Mining License Tax  Levied on mining net income  and                                                            
      royalties   received  on   mining  properties    in  Alaska.                                                              
      Primary focus is on coal and hard rock mining.                                                                            
                                                                                                                                
      .notdef Oil and Gas Production Tax - Levied on  oil and  gas                                                            
      producers   each   calendar   year   from   each  lease   or                                                              
      property  in  Alaska.   Minus  any   oil  and  gas  that  is                                                              
      exempt,  or   which  constitutes   a   landowner's   royalty                                                              
      interest.                                                                                                                 
                                                                                                                                
      .notdef Oil and Gas Property Tax  An annual tax levied each                                                             
      tax year on the full and true value of taxable                                                                            
      property                                                                                                                  
                                                                                                                                
Senator  von  Imhof  looked  at slide  4 and  slide  5, and  noted                                                              
that  they allowed  the  need  to be filled  directly.  She  asked                                                              
about  the  flow  of money  when  a corporate   wanted  to  make a                                                              
payment   to   an   educational    institution.    Mr.   Hutchison                                                              
replied  that  an corporation   would use  the receipt  when  they                                                              
filed their taxes.                                                                                                              
                                                                                                                                
9:15:42 AM                                                                                                                    
                                                                                                                                
Co-Chair  Hoffman  queried  the  history  of the  how the  credits                                                              
had  worked  since  its  inception.   Mr. Hutchison   stated  that                                                              
there  was  a  supplemental    document  in  their   packets,  and                                                              
agreed  to  further  conversations.   He stated  that  there  were                                                              
various   contributions     for  vocational    technologies.    He                                                              
stated  that  there was  an evolution  of  the credits  since  its                                                              
inception in 1987.                                                                                                              
                                                                                                                                
Co-Chair  Hoffman  wanted  listeners  to  understand  the  success                                                              
of the program.                                                                                                                 
                                                                                                                                
Co-Chair   MacKinnon   directed  to   the  document   in  members'                                                              
files of the summary of the program.                                                                                            
                                                                                                                                
Vice-Chair    Bishop   shared   that    he   public   service   in                                                              
workforce   development,    and   felt   that  the   program   was                                                              
extremely important.                                                                                                            
                                                                                                                                
Senator  Micciche   noted  that  in  calendar   year  2017,  there                                                              
was   $9.245    million    contributed     to   the   educational                                                               
institutions,   with a  claim of  $6.289  million  in credits.  He                                                              
queried   more   information    about  what   was   listed   under                                                              
"other."  He  supported  the program,  but  felt  that there  were                                                              
some  organizations   that  perhaps  did  not  fit  as  well  into                                                              
the  educational   institutions.   Mr.   Hutchison  replied   that                                                              
the   document   was  from   Department   of   Revenue   (DOR)  to                                                              
provide  a  basic  understanding,   and  not  the  amounts  given.                                                              
It was  an executive  summary  of contributors   and recipients.                                                                
                                                                                                                                
9:20:53 AM                                                                                                                    
                                                                                                                                
Senator  Olson  wondered  how  many  entities  that  received  the                                                              
proceeds  from  the tax  credits  were  in Alaska.  Mr.  Hutchison                                                              
replied  that  the  majority   operated  and  conducted   business                                                              
in  Alaska.   He  stated  that   he  agreed  to  provide   further                                                              
information about their corporate offices.                                                                                      
                                                                                                                                
Senator  Olson   noted  that  the  Smithsonian   was  listed,  and                                                              
wanted   to   know   what    other   national   endowments    were                                                              
participating   in  the  program.   Mr.  Hutchison   replied  that                                                              
there  were  some  that  were  based outside   of the  state,  but                                                              
most had a presence in the state.                                                                                               
                                                                                                                                
Senator  Stevens  noted  that the  state  was giving  up  some tax                                                              
revenue,  with  the  hope  for a  better  educational  experience                                                               
for  Alaskan  students.   He queried   the  expectations  for  the                                                              
future.   Mr.   Hutchison   replied   that  the   desire   was  to                                                              
maintain the program as it exists in statute.                                                                                   
                                                                                                                                
Senator    Stevens   wondered    whether   industry    would   get                                                              
involved  in  the  program.  Senator   Coghill  replied  that  the                                                              
program was underutilized to some degree.                                                                                       
                                                                                                                                
Senator Coghill stated that he had to leave for a meeting.                                                                      
                                                                                                                                
9:24:10 AM                                                                                                                    
                                                                                                                                
Mr.  Hutchison   discussed   the  Sectional   Analysis   (copy  on                                                              
file):                                                                                                                          
                                                                                                                                
      Section 1  LEGISLATIVE FINDINGS AND INTENT:                                                                               
                                                                                                                                
      This   section   clarifies    that   the   Legislature    is                                                              
      extending  the  effective   date  for   the  repeal  of  the                                                              
      education   tax   credits   from   December   31,   2018  to                                                              
      January 1, 2025.                                                                                                          
                                                                                                                                
      In addition:                                                                                                              
                                                                                                                                
      The  intent  is   that  the  education   tax  credits   will                                                              
      remain  as they  appear  in statute   today  until they  are                                                              
      repealed  on  January  1,  2025.  Currently   (even  if  the                                                              
      effective  date   of  repeal  was  extended   to  2025)  the                                                              
      credits  were on  course  to decrease  in  dollar value  and                                                              
      narrow in scope on January 1, 2021.                                                                                       
                                                                                                                                
      Complete  legislative   action,   which  ensures   that  the                                                              
      repeal  is  extended  to  January   1,  2025  and  that  the                                                              
      scope  of  the  credits  would  remain   beyond  January  1,                                                              
      2021  is  proposed   in  this  bill.  The   bill  syncs  all                                                              
      credits  as  they  exist  in  statute   today  to  at  least                                                              
      January 1, 2025.                                                                                                          
                                                                                                                                
      Section  2 -  This  portion  of  Senate  Bill  116 (SB  116)                                                              
      repeals  multiple,   old  statutory   provisions   (pursuant                                                              
      to legislative drafting guidelines).                                                                                      
                                                                                                                                
      SB 116 repeals the following sections:                                                                                    
                                                                                                                                
      A.  Section    3,   ch.  92,   SLA   2010       Revised   AS                                                              
      21.89.070(a)    which   was    later   renumbered    as   AS                                                              
      21.96.070(a).    AS  21.96.070    is   the   insurance   tax                                                              
      education  credit.  Under  AS  21.89.070(a),   according  to                                                              
      Section   3,   the   credit    was   only   allowed   if   a                                                              
      contribution  was  given  for  instruction,   research,  and                                                              
      educational  support   purposes,  (including   acquisitions                                                               
      and  contributions   to   the  endowment)   to  the   Alaska                                                              
      university  foundation,   a  two  or  four-year  accredited                                                               
      college,  or  for secondary   school  vocational   education                                                              
      courses.  A tax  payer  was allowed   a credit  against  the                                                              
      tax  due  under  AS  21.09.210   (tax  on   insurer)  or  AS                                                              
      21.66.110  (annual  tax on  insurance  premiums)  for  those                                                              
      cash contributions.                                                                                                       
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  21.96.070(a))   was                                                              
      found  in  Section   2,   ch.  92,   SLA  2010.   Section  2                                                              
      broadened  the  credit,  and  added  specific   language  to                                                              
      include contributions for facilities.                                                                                     
                                                                                                                                
      So,  SB  116  continues   its   repeal  of  Section   3  and                                                              
      allows   Section   2   to  remain.    Section   2   contains                                                              
      broadened   verbiage.   Failure   to  pass   SB  116   would                                                              
      narrow  the  scope  of contributions,   and  what  they  can                                                              
      be used for.                                                                                                              
                                                                                                                                
      B.  Section    5,   ch.  92,   SLA   2010       Revised   AS                                                              
      21.89.070(b)    which   was    later   renumbered    as   AS                                                              
      21.96.070(b)(still     the    insurance     tax    education                                                              
      credit).  Under  listed  statute   21.89.070(b),   according                                                              
      to Section  5,  the amount  of  the  credit  was the  lesser                                                              
      of the  amount  equal  to 50  percent  of  contributions  of                                                              
      not  more  than  $100,000   and  100  percent  of  the  next                                                              
      $100,000   of   contributions    OR  50   percent   of   the                                                              
      taxpayer's  tax  liability   under  this   title.  In  other                                                              
      words:  In   practice,   the  maximum   annual  credit   was                                                              
      generally only $150,000.                                                                                                  
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  the  renumbered   AS  21.96.070(b))   was                                                              
      found  in  Section   4,   ch.  92,   SLA  2010.   Section  4                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      So, SB  116, if  passed,  continues  its repeal  of  Section                                                              
      5  and  allows  Section   4  to  remain.  That   equates  to                                                              
      broader tax incentives for contributors.                                                                                  
                                                                                                                                
      C. Section   7,  ch.92,  SLA  2010    AS  21.89.070(d)   was                                                              
      eventually renumbered to AS 21.96.070(d).                                                                                 
                                                                                                                                
      AS  21.96.070  is  the  insurance   tax  education   credit.                                                              
      Under   listed    statute   21.89.070(d),    according    to                                                              
      Section  7,  a taxpayer   was  allowed  a  credit  for  cash                                                              
      contributions  to  the  Alaska  university   foundation,  or                                                              
      a two or  four-year  accredited   college,  or a vocational                                                               
      related   school    district    program,    or   vocational                                                               
      training   school.   The   credit   could   not  have   been                                                              
      claimed  under  more  than  one  provision   of  the  title.                                                              
      When  combined   with  more  claimed   credits,   the  total                                                              
      credit could not have exceeded $150,000.                                                                                  
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  the  renumbered   AS  21.96.070(d))   was                                                              
      found in  Section  6, ch.  92 SLA  2010. Section  6  allowed                                                              
      for a combined credit that may not exceed $5,000,000.                                                                     
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      D. Section  10,  ch.92,  SLA  2010     AS 21.89.075(c)   was                                                              
      eventually    renumbered   to    AS   21.96.075(c),    which                                                              
      allowed  for an  insurance   tax credit  for  contributions                                                               
      to the Alaska Fire Standards Council.                                                                                     
                                                                                                                                
      However,  listed   AS  21.89.075(c),    under  Section   10,                                                              
      focused  on   ensuring   that  combined   credits   did  not                                                              
      exceed  $150,000   total.  To  be  precise,  credit   cannot                                                              
      have been  claimed  under  more  than  one  provision  under                                                              
      the statute  (education   tax  credit,  income  tax  credit,                                                              
      oil  and  gas  tax  credit,  property  tax  credit,   mining                                                              
      tax credit,   and  fish  tax  credit)  exceeding   $150,000.                                                              
      Noteworthy:  The   change  in  statute  that   exists  today                                                              
      (which  has  been  renumbered   to  AS  21.96.075(c)),   was                                                              
      found  in  Section   9,   ch.  92,   SLA  2010.   Section  9                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      E. Section   14,  ch.92,  SLA  2010     AS  43.20.014(a)                                                                  
      Income   tax   education    credit       Credit   for   cash                                                              
      contribution  to  Alaska  university  foundation,  or  a two                                                              
      or  four-year    accredited   college,   or   a  vocational                                                               
      related   school    district    program,    or   vocational                                                               
      training school.                                                                                                          
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today (which   is also  designated  as  AS  43.20.014(a))                                                                 
      income tax  education  credit    was  found  in Section  13,                                                              
      ch. 92, SLA 2010.                                                                                                         
                                                                                                                                
      So, SB  116 repeals  Section  14 and  allows  Section  13 to                                                              
      remain.  Section  13  added  specific  language  to  include                                                              
      contributions   for facilities.   Failure   to pass  SB  116                                                              
      narrows  the scope  of  contributions,   and  what they  can                                                              
      be used for.                                                                                                              
                                                                                                                                
      F. Section   16,  ch. 92,  SLA  2010     AS  43.20.014(b)                                                                 
      The amount  of  the  income  tax  education  credit   was 50                                                              
      percent  of  contributions   up  to $100,000,   100  percent                                                              
      for up to the next $100,000.                                                                                              
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.20.014(b))   was                                                              
      found  in  Section   15,  ch.  92,  SLA  2010.   Section  15                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      In  other  words:   If  SB  116  does  not   pass,  the  tax                                                              
      credits  shall  be reduced  back  to  the standards   set in                                                              
      Section 16.                                                                                                               
                                                                                                                                
      G. Section   18,  ch. 92,  SLA  2010     AS  43.20.014(d)                                                                 
      Income tax education credit - Background:                                                                                 
                                                                                                                                
      Combined credits may not exceed $150,000.                                                                                 
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.20.014(d))   was                                                              
      found  in  Section   17,  ch.  92,  SLA  2010.   Section  17                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      Section  21,  ch. 92,  SLA  2010    AS  43.55.019(a)     Oil                                                              
      and  gas  producer  education   credit      The  credit  was                                                              
      only   allowed   if    a  contribution     was   given   for                                                              
      instruction,    research,     and    educational     support                                                              
      purposes,  (including  acquisitions   and  contributions  to                                                              
      the endowment)   to the  Alaska  university   foundation,  a                                                              
      two or  four-year  accredited   college,  or  for  secondary                                                              
      school vocational education courses.                                                                                      
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  also listed   as AS  43.55.019(a))   (Oil                                                              
      and  gas   producer   education    credit)   was  found   in                                                              
      Section  20,  ch.  92,  2010.   Section  20  broadened   the                                                              
      credit,   and   added    specific   language    to   include                                                              
      contributions  for  facilities.  So,  SB 116  continues  its                                                              
      repeal  of Section  21  and allows   Section  20 to  remain.                                                              
      Section   20   added    specific    language    to   include                                                              
      contributions   for facilities.   Failure   to pass  SB  116                                                              
      narrows  the scope  of  contributions,   and  what they  can                                                              
      be used for.                                                                                                              
                                                                                                                                
      H. Section  23, ch.  92 SLA  2010    AS 43.55.019(b)     Oil                                                              
      and Gas  Producer  Education   Credit    Amount  of  credit:                                                              
      50  percent    for   contributions    of   not   more   than                                                              
      $100,000. 100 percent of the next $100,000.                                                                               
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.55.019(b))   was                                                              
      found  in  Section   22,  ch.  92,  SLA  2010.   Section  22                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      In  other  words:   If  SB  116  does  not   pass,  the  tax                                                              
      credits  shall  be  reduced   back  to  the  lesser   credit                                                              
      amounts found in Section 23.                                                                                              
                                                                                                                                
      I. Section   25,  ch. 92,  SLA  2010     AS  43.55.019(d)                                                                 
      Oil and  Gas  Producer  Education  Credit     May not  claim                                                              
      a credit   if  claimed  under  another   provision.  Can  be                                                              
      combined with other tax credits up to $150,000.                                                                           
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.55.019(d))   was                                                              
      found  in  Section   24,  ch.  92,  SLA  2010.   Section  24                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      J. Section   28,  ch. 92,  SLA  2010     AS  43.56.018(a)                                                                 
      Property  tax  education   credit     The  credit  was  only                                                              
      allowed  if  a contribution   was  given  for  instruction,                                                               
      research,  and  educational  support  purposes,  (including                                                               
      acquisitions   and  contributions   to  the  endowment)   to                                                              
      the Alaska   university  foundation,   a  two  or  four-year                                                              
      accredited  college,  or  for secondary   school vocational                                                               
      education courses.                                                                                                        
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today (which is also listed as AS 43.56.018(a))                                                                           
                                                                                                                                
      (Oil and  gas  producer   education  credit)  was  found  in                                                              
      Section  27,  ch.  92,  2010.   Section  27  broadened   the                                                              
      credit,   and   added    specific   language    to   include                                                              
      contributions   for   facilities.    So,  SB   116   repeals                                                              
      Section  28 and  allows Section  27  to remain.  Section  27                                                              
      is broader   than  Section  28.  In  Section   27,  specific                                                              
      language   was   added   to   include   contributions    for                                                              
      facilities.  Failure   to pass  SB  116  narrows  the  scope                                                              
      of contributions, and what they can be used for.                                                                          
                                                                                                                                
      K. Section   30,  ch. 92,  SLA  2010     AS  43.56.018(b)                                                                 
      Property  tax  education  credit  -  Amount  of  credit:  50                                                              
      percent  for  contributions   of  not  more  than  $100,000.                                                              
      100 percent of the next $100,000.                                                                                         
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.56.018(b))   was                                                              
      found  in  Section   29,  ch.  92,  SLA  2010.   Section  29                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      In  other  words:   If  SB  116  does  not   pass,  the  tax                                                              
      credits  shall  be reduced  back  to  the standards   set in                                                              
      Section  30.  L.   Section  32,  ch.   92,  SLA  2010     AS                                                              
      43.56.108(d)    Property   tax education  credit  -  May not                                                              
      claim  a  credit   if  claimed  under   another  provision.                                                               
      Background: Combined credits may not exceed $150,000.                                                                     
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.56.108(d))   was                                                              
      found  in  Section   31,  ch.  92,  SLA  2010.   Section  31                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      M. Section   35,  ch. 92,  SLA  2010     AS  43.65.018(a)                                                                 
      Mining business   education  credit  - The  credit  was only                                                              
      allowed  if  a contribution   was  given  for  instruction,                                                               
      research,  and  educational  support  purposes,  (including                                                               
      acquisitions   and  contributions   to  the  endowment)   to                                                              
      the Alaska   university  foundation,   a  two  or  four-year                                                              
      accredited  college,  or  for secondary   school vocational                                                               
      education courses.                                                                                                        
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which   is  also  listed   as  AS  43.65.018(a))                                                                  
      Mining   business   education   credit       was  found   in                                                              
      Section  34,   ch.  92  2010.  Section   34  broadened   the                                                              
      credit,   and   added    specific   language    to   include                                                              
      contributions for facilities.                                                                                             
                                                                                                                                
      So, SB  116 repeals  Section  35 and  allows  Section  34 to                                                              
      remain.  Section   34  is  broader   than  Section   35.  In                                                              
      Section  34,  specific   language   was  added   to  include                                                              
      contributions   for facilities.   Failure   to pass  SB  116                                                              
      narrows  the scope  of  contributions,   and  what they  can                                                              
      be used for.                                                                                                              
                                                                                                                                
      N. Section   37,  ch. 92,  SLA  2010     AS  43.65.018(b)                                                                 
      Mining  business  education   credit  -  Amount  of  credit:                                                              
      50  percent    for   contributions    of   not   more   than                                                              
      $100,000. 100 percent of the next $100,000.                                                                               
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.65.018(b))   was                                                              
      found  in  Section   36,  ch.  92,  SLA  2010.   Section  36                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      In  other  words:   If  SB  116  does  not   pass,  the  tax                                                              
      credits  shall  be reduced  back  to  the standards   set in                                                              
      Section 37.                                                                                                               
                                                                                                                                
      O. Section  39,  ch.  92,  SLA 2010  -  AS  43.65.018(d))  -                                                              
      Mining  business   education  credit      May  not  claim  a                                                              
      credit if  claimed  under  another  provision.  Background:                                                               
      Combined credits may not exceed $150,000.                                                                                 
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.65.018(d))   was                                                              
      found  in  Section   38,  ch.  92,  SLA  2010.   Section  38                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
      P. Section   42,  ch. 92,  SLA  2010     AS  43.75.018(a)                                                                 
      Fisheries  business   education  credit  -  The  credit  was                                                              
      only   allowed   if    a  contribution     was   given   for                                                              
      instruction,    research,     and    educational     support                                                              
      purposes,  (including  acquisitions   and  contributions  to                                                              
      the endowment)   to the  Alaska  university   foundation,  a                                                              
      two or  four-year  accredited   college,  or  for  secondary                                                              
      school vocational education courses.                                                                                      
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today  (which   is  also  listed   as  AS  43.75.018(a))                                                                  
      Fisheries  business   education   credit      was  found  in                                                              
      Section  41, ch.  92, SLA  2010.  Section  41 broadened  the                                                              
      credit,   and   added    specific   language    to   include                                                              
      contributions  for  facilities.  So,  SB 116  continues  its                                                              
      repeal  of Section  42  and allows   Section  41 to  remain.                                                              
      Section  41 is  broader  than  Section  42.  In Section  41,                                                              
      specific  language   was  added  to  include  contributions                                                               
      for  facilities.   Failure  to  pass   SB  116  narrows  the                                                              
      scope of contributions, and what they can be used for.                                                                    
                                                                                                                                
      Q. Section   44,  ch. 92,  SLA  2010     AS  43.75.018(b)                                                                 
      Fisheries   business    education   credit   -   Amount   of                                                              
      credit:  50 percent  for  contributions   of  not more  than                                                              
      $100,000. 100 percent of the next $100,000.                                                                               
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.75.018(b))   was                                                              
      found  in  Section   43,  ch.  92,  SLA  2010.   Section  43                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      In  other  words:   If  SB  116  does  not   pass,  the  tax                                                              
      credits  shall  be reduced  back  to  the standards   set in                                                              
      Section 44.                                                                                                               
                                                                                                                                
      R. Section   46,  ch. 92,  SLA  2010     AS  43.75.018(d)  -                                                              
      Fisheries  business  education   credit  - May  not  claim a                                                              
      credit if  claimed  under  another  provision.  Background:                                                               
      Combined credits may not exceed                                                                                           
      $150,000.                                                                                                                 
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.75.018(d))   was                                                              
      found  in  Section   45,  ch.  92,  SLA  2010.   Section  45                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      S. Section   49,  ch. 92,  SLA  2010     AS  43.77.045(a)                                                                 
      Fisheries  resource  landing  tax  education   credit  - The                                                              
      credit  was  only  allowed  if  a  contribution   was  given                                                              
      for  instruction,    research,   and  educational    support                                                              
      purposes,  (including  acquisitions   and  contributions  to                                                              
      the endowment)   to the  Alaska  university   foundation,  a                                                              
      two or  four-year  accredited   college,  or  for  secondary                                                              
      school vocational education courses.                                                                                      
                                                                                                                                
      Noteworthy:   The  change   to  the   statute  that   exists                                                              
      today (which is also listed as AS 43.77.045(a))                                                                           
                                                                                                                                
        Fisheries   resource  land  tax  education  credit     was                                                              
      found in  Section  48, ch.  92 2010.  Section  48  broadened                                                              
      the  credit,  and   added  specific   language   to  include                                                              
      contributions for facilities.                                                                                             
                                                                                                                                
      So,  SB  116  continues   its  repeal  of   Section  49  and                                                              
      allows   Section    48    to   remain.    Section    48   is                                                              
      substantially   similarly  to  Section   49,  however  there                                                              
      are variations   in verbiage.   Section  48 is  broader.  In                                                              
      Section  48,  specific   language   was  added   to  include                                                              
      contributions   for facilities.   Failure   to pass  SB  116                                                              
      narrows  the scope  of  contributions,   and  what they  can                                                              
      be used   for.  T.  Section  51,  ch.  92,  SLA  2010     AS                                                              
      43.77.045(b)         Fisheries    resource    landing    tax                                                              
      education  credit   - Amount   of credit:   50  percent  for                                                              
      contributions   of not  more  than  $100,000.   100  percent                                                              
      of the next $100,000.                                                                                                     
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.77.045(b))   was                                                              
      found  in  Section   50,  ch.  92,  SLA  2010.   Section  50                                                              
      allowed   for   50   percent   of   contributions    up   to                                                              
      $100,000,  100  percent   for  the  next  $200,000,  and  50                                                              
      percent of contributions that exceed $300,000.                                                                            
                                                                                                                                
      In  other  words:   If  SB  116  does  not   pass,  the  tax                                                              
      credits  shall  be reduced  back  to  the standards   set in                                                              
      Section 51. These credits become narrower.                                                                                
                                                                                                                                
      U.  Section   53,  ch.   92,  2010      AS  43.77.045(d)                                                                  
      Fisheries  resource  landing  tax  education   credit  - May                                                              
      not claim  a credit  if  claimed  under another  provision.                                                               
      Background: Combined credits may not exceed $150,000.                                                                     
                                                                                                                                
      Noteworthy:   The  change   in  the   statute  that   exists                                                              
      today  (which  is  also  listed  as  AS  43.77.045(d))   was                                                              
      found  in  Section   52,  ch.  92,  SLA  2010.   Section  52                                                              
      allowed  for   a  combined  credit   that  may   not  exceed                                                              
      $5,000,000.                                                                                                               
                                                                                                                                
      In  other  words:   If  SB  116  is  passed,  the   combined                                                              
      credit  will  remain  at  the  current  $5,000,000   amount,                                                              
      instead of reverting back to $150,000.                                                                                    
                                                                                                                                
      V.  Section   55,   ch.   92,  2010       Repeals   outdated                                                              
      statutes  and  previous  definitions   that  were  redundant                                                              
      or   unnecessary,     including    AS    21.06.110(9),    AS                                                              
      21.89.070(f),   AS  21.89.075(f),    AS  43.05.010(15),   AS                                                              
      43.20.014(f),   AS   43.55.019(f),   AS   43.56.018(f),   AS                                                              
    43.65.018(f), AS 43.75.018(f), and AS 43.77.045(f).                                                                         
                                                                                                                                
      W. Section  14,  ch.  7,  FSSLA  2011    Repealed   multiple                                                              
      statutes as of Jan. 1, 2021 (went from 2014 to 2021).                                                                     
                                                                                                                                
      a. AS 21.96.070(a)(4)      Insurance  tax  education  credit                                                              
         Credit  for   cash  contribution    for  a  facility   or                                                              
      intercollegiate   sports  tournament,   by  an  Alaska  two-                                                              
      year or four-year college.                                                                                                
                                                                                                                                
      b. AS 21.96.070(a)(5)      Insurance  tax  education  credit                                                              
        Credit   for  cash  contribution   to  a native   cultural                                                              
      program, K-12.                                                                                                            
                                                                                                                                
      c. AS 21.96.070(a)(6)      Insurance  tax  education  credit                                                              
        Credit   for  cash  contribution   to  coastal   ecosystem                                                              
      learning  center  and  related  facilities/programs    under                                                              
      the Coastal America Partnership.                                                                                          
                                                                                                                                
      d. AS  43.20.014(a)(4)     Income  tax  education  credit                                                                 
      Credit  for  cash   contribution   for  a  facility   by  an                                                              
      Alaska  two-year  or  four-year  college  or  elementary  or                                                              
      secondary school.                                                                                                         
                                                                                                                                
      e. AS  43.20.014(a)(5)     Income  tax  education  credit                                                                 
      Credit  for   cash  contribution   to   a  native   cultural                                                              
      program, K-12.                                                                                                            
                                                                                                                                
      f. AS  43.20.014(a)(6)   - Income  tax  education  credit  -                                                              
      Credit  for   cash   contribution   to   coastal   ecosystem                                                              
      learning  center  and  related  facilities/programs    under                                                              
      the Coastal America Partnership.                                                                                          
                                                                                                                                
      g. AS 43.55.019(a)(4)      Oil and  gas producer   education                                                              
      credit    Credit   for cash  contribution   for  a  facility                                                              
      or an  intercollegiate   sports  tournament,   by an  Alaska                                                              
      two-year or four-year college.                                                                                            
                                                                                                                                
      h. AS 43.55.019(a)(5)      Oil and  gas producer   education                                                              
      credit     Credit   for  cash  contribution    to  a  native                                                              
      cultural program, K-12.                                                                                                   
                                                                                                                                
      i. AS 43.55.019(a)(6)      Oil and  gas producer   education                                                              
      credit      Credit   for  cash   contribution   to   coastal                                                              
      ecosystem       learning       center      and       related                                                              
      facilities/programs      under    the    Coastal     America                                                              
      Partnership.                                                                                                              
                                                                                                                                
      j. AS  43.56.018(a)(4)     Property   tax education   credit                                                              
        Credit   for cash  contribution   for  a  facility   or an                                                              
      intercollegiate   sports  tournament,   by  an  Alaska  two-                                                              
      year or four-year college.                                                                                                
                                                                                                                                
      k. AS  43.56.018(a)(5)     Property   tax education   credit                                                              
        Credit   for  cash  contribution   to  a native   cultural                                                              
      program, K-12.                                                                                                            
                                                                                                                                
      l. AS  43.56.018(a)(6)     Property   tax education   credit                                                              
        Credit   for  cash  contribution   to  coastal   ecosystem                                                              
      learning  center  and  related  facilities/programs    under                                                              
      the Coastal America                                                                                                       
      Partnership.                                                                                                              
                                                                                                                                
      m.  AS  43.65.018(a)(4)        Mining  business    education                                                              
      credit    Credit   for cash  contribution   for  a  facility                                                              
      by  an   Alaska    two-year   or   four-year    college   or                                                              
      elementary or secondary school.                                                                                           
                                                                                                                                
      n.  AS  43.65.018(a)(5)        Mining  business    education                                                              
      credit     Credit   for  cash  contribution    to  a  native                                                              
      cultural program, K-12.                                                                                                   
                                                                                                                                
      o.  AS  43.65.018(a)(6)    -   Mining  business    education                                                              
      credit  -   Credit   for  cash   contribution   to   coastal                                                              
      ecosystem       learning       center      and       related                                                              
      facilities/programs      under    the    Coastal     America                                                              
      Partnership.                                                                                                              
                                                                                                                                
      p. AS  43.75.018(a)(4)      Fisheries   business   education                                                              
      credit  - Credit   for cash  contribution   for  a  facility                                                              
      by  an   Alaska    two-year   or   four-year    college   or                                                              
      elementary or secondary school.                                                                                           
                                                                                                                                
      q. AS  43.75.018(a)(5)      Fisheries   business   education                                                              
      credit  -  Credit   for  cash  contribution    to  a  native                                                              
      cultural program, K-12.                                                                                                   
                                                                                                                                
      r. AS  43.75.018(a)(6)      Fisheries   business   education                                                              
      credit  -   Credit   for  cash   contribution   to   coastal                                                              
      ecosystem       learning       center      and       related                                                              
      facilities/programs      under    the    Coastal     America                                                              
      Partnership.                                                                                                              
                                                                                                                                
      s. AS  43.77.045(a)(4)     Fishery   resources  landing  tax                                                              
      education  credit  - Credit  for  cash  contribution   for a                                                              
      facility  by an  Alaska  two-year  or four-year  college  or                                                              
      elementary or secondary school.                                                                                           
                                                                                                                                
      t. AS  43.77.045(a)(5)   - Fishery   resources  landing  tax                                                              
      education  credit  -  Credit  for  cash  contribution   to a                                                              
      native cultural program, K-12.                                                                                            
                                                                                                                                
      u. AS  43.77.045(a)(6)   - Fishery   resources  landing  tax                                                              
      education  credit   -  Credit   for  cash  contribution   to                                                              
      coastal    ecosystem    learning    center    and    related                                                              
      facilities/programs      under    the    Coastal     America                                                              
      Partnership.                                                                                                              
                                                                                                                                
      In  other  words:   If  this  portion  of   SB116  does  not                                                              
      pass,   the    above-mentioned     broad    education    tax                                                              
      contributions would narrow effective January 1, 2021.                                                                     
      X. Sections  15,  17, 19,  21,  23, and  25 of  ch.  74, SLA                                                              
      2012 take effect January 1, 2021.                                                                                         
                                                                                                                                
      Section  15,   ch.  74,  SLA  2012      AS  43.20.014(a)                                                                  
      Income tax  education  credit  -  Credit  for contributions                                                               
      given   for   instruction,    research,   and   educational                                                               
      support    purposes,     (including     acquisitions     and                                                              
      contributions    to   the   endowment)    to    the   Alaska                                                              
      university  foundation,   a  two  or  four-year  accredited                                                               
      college,   for  secondary   school   vocational    education                                                              
      courses,   for    state-operated    vocational     technical                                                              
      education  and for  contributions   for the  Alaskan  higher                                                              
      education   investment   fund  under   AS  37.14.750   (fund                                                              
      makes  grants  and scholarships).   Section  15  only  lists                                                              
      AS 43.20.014(a)(1-4).                                                                                                     
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  14,  ch. 74,  SLA 2012,  exists  as AS                                                              
      43.20.014(a)(1-7).    This   broader    language    includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the Coastal America Partnership.                                                                                    
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  14, which  is                                                              
      broader,  would  remain.  Section  15,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      Y. Section   17,  ch. 74,  SLA  2012     AS  43.55.019(a)                                                                 
      Oil  and  gas  producer   education  credit      Credit  for                                                              
      contributions   given   for  instruction,    research,   and                                                              
      educational  support   purposes,  (including   acquisitions                                                               
      and  contributions   to   the  endowment)   to  the   Alaska                                                              
      university  foundation,   a  two  or  four-year  accredited                                                               
      college,   for  secondary   school   vocational    education                                                              
      courses,   for    state-operated    vocational     technical                                                              
      education  and for  contributions   for the  Alaskan  higher                                                              
      education   investment   fund  under   AS  37.14.750   (fund                                                              
      makes  grants  and scholarships).   Section  17  only  lists                                                              
      AS 43.55.019(a)(1-4).                                                                                                     
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  16,  ch.74,  SLA  2012,  exists  as AS                                                              
      43.55.019(a)(1-7).    This   broader    language    includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the Coastal America Partnership.                                                                                    
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  16, which  is                                                              
      broader,  would  remain.  Section  17,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      Z. Section   19,  ch. 74,  SLA  2012     AS  43.56.018(a)                                                                 
      Property    tax    education    credit    -    Credit    for                                                              
      contributions   given   for  instruction,    research,   and                                                              
      educational  support   purposes,  (including   acquisitions                                                               
      and  contributions   to   the  endowment)   to  the   Alaska                                                              
      university  foundation,   a  two  or  four-year  accredited                                                               
      college,   for  secondary   school   vocational    education                                                              
      courses,   for    state-operated    vocational     technical                                                              
      education  and for  contributions   for the  Alaskan  higher                                                              
      education   investment   fund  under   AS  37.14.750   (fund                                                              
      makes  grants  and scholarships).   Section  19  only  lists                                                              
      AS 43.56.018(a)(1-4).                                                                                                     
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  18,  ch.74,  SLA  2012,  exists  as AS                                                              
      43.56.018(a)(1-7).    This   broader    language    includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the Coastal America Partnership.                                                                                    
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  18, which  is                                                              
      broader,  would  remain.  Section  19,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      AA. Section   21, ch.  74,  SLA  2012 -  AS  43.65.018(a)                                                                 
      Mining   business    education    credit    -   Credit   for                                                              
      contributions   given   for  instruction,    research,   and                                                              
      educational  support   purposes,  (including   acquisitions                                                               
      and  contributions   to   the  endowment)   to  the   Alaska                                                              
      university foundation,                                                                                                    
      a two  or  four-year   accredited  college,   for  secondary                                                              
      school   vocational     education    courses,    for   state                                                              
      operated   vocational    technical    education    and   for                                                              
      contributions    for    the   Alaskan    higher    education                                                              
      investment  fund  under  AS  37.14.750  (fund  makes  grants                                                              
      and   scholarships).     Section    21    only   lists    AS                                                              
      43.65.018(a)(1-4).                                                                                                        
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  20,  ch.74,  SLA  2012,  exists  as AS                                                              
      43.65.018(a)(1-7).    This   broader    language    includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the Coastal America Partnership.                                                                                    
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  20, which  is                                                              
      broader,  would  remain.  Section  21,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      BB. Section   23, ch.  74,  SLA  2012    AS  43.75.018(a)                                                                 
      Fisheries   business    education    tax    -   Credit   for                                                              
      contributions   given   for  instruction,    research,   and                                                              
      educational  support   purposes,  (including   acquisitions                                                               
      and  contributions   to   the  endowment)   to  the   Alaska                                                              
      university  foundation,   a  two  or  four-year  accredited                                                               
      college,   for  secondary   school   vocational    education                                                              
      courses,   for    state-operated    vocational     technical                                                              
      education  and for  contributions   for the  Alaskan  higher                                                              
      education   investment   fund  under   AS  37.14.750   (fund                                                              
      makes  grants  and scholarships).   Section  23  only  lists                                                              
      AS 43.75.018(a)(1-4).                                                                                                     
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  22,  ch.74,  SLA  2012,  exists  as AS                                                              
      43.75.018(a)(1-7).    This   broader    language    includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the Coastal America Partnership.                                                                                    
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  22, which  is                                                              
      broader,  would  remain.  Section  23,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      CC. Section   25, ch.  74,  SLA  2012    AS  43.77.045(a)                                                                 
      Fisheries   resource   landing   tax  education    credit  -                                                              
      Credit   for   contributions     given   for   instruction,                                                               
      research,  and  educational  support  purposes,  (including                                                               
      acquisitions   and  contributions   to  the  endowment)   to                                                              
      the Alaska   university  foundation,   a  two  or  four-year                                                              
      accredited   college,   for  secondary   school  vocational                                                               
      education   courses,    for   state   operated   vocational                                                               
      technical   education   and  for   contributions    for  the                                                              
      Alaskan   higher  education    investment   fund   under  AS                                                              
      37.14.750   (fund    makes   grants    and   scholarships).                                                               
      Section 25 only lists AS 43.77.045(a)(1-4).                                                                               
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  24,  ch.74,  SLA  2012,  exists  as AS                                                              
      43.77.045(a)(1-7).    This   broader    language    includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the Coastal America Partnership.                                                                                    
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  24, which  is                                                              
      broader,  would  remain.  Section  25,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      DD. Section   49, ch.  14,  SLA  2014    AS  43.55.019(a)                                                                 
      Oil  and  gas  producer   education  credit      Credit  for                                                              
      cash  contribution   for  vocational  education,   VA  post-                                                              
      secondary   education,    non-profit    regional    training                                                              
      center  for Department   of  Labor,  and an  apprenticeship                                                               
      program  through  department   of  labor.  Section  49  only                                                              
      lists AS 43.55.019(a)(1-4).                                                                                               
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  48,  ch.14,  SLA  2014,  exists  as AS                                                              
      43.55.019   (a)(1-7).   This   broader   language   includes                                                              
      credit    for     contributions     for    facilities     or                                                              
      intercollegiate    sports    tournaments    by   nonprofit,                                                               
      public   or  private   Alaska   colleges,    Alaska   Native                                                              
      cultural  programs,  and  educational/research/facilities                                                                 
      under the  Coastal  America  Partnership.   In other  words:                                                              
      If SB116  passes,   Section  48,  which  is  broader,  would                                                              
      remain.   Section   49,   which  is   narrower,   would   be                                                              
      repealed.                                                                                                                 
                                                                                                                                
      EE. Section   37, ch.  15,  SLA  2014    AS  43.20.014(a)                                                                 
      Income   tax   education    credit       Credit   for   cash                                                              
      contributions  to  private  and  public  elementary   school                                                              
      or secondary  school,  for  vocational  education   courses,                                                              
      a nonprofit  regional  training  center  recognized   by the                                                              
      Department   of  Labor,   an  apprenticeship   program   for                                                              
      Department  of Labor,  funding  for  a scholarship   awarded                                                              
      by a  nonprofit  organization   to a  duel-credit   student,                                                              
      for housing  facility   for  the department   of education,                                                               
      children   early    learning   programs,    and    nonprofit                                                              
      organizations    dedicated    to   education    and   public                                                              
      service.                                                                                                                  
                                                                                                                                
      Section 37 only lists AS 43.20.014(a)(1-8).                                                                               
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  36,  ch.15,  SLA  2014,  exists  as AS                                                              
      43.20.014    (a)(1-12).     It   includes     more    credit                                                              
      opportunities,     such    as     allowing     credit    for                                                              
      contributions    to  programs    such   as   K-12   science,                                                              
      technology,   engineering,    and   math   programs    (STEM                                                              
      programs).  This  broader  language   also  includes  credit                                                              
      for  contributions   for   facilities   or  intercollegiate                                                               
      sports  tournaments   by   nonprofit,   public   or  private                                                              
      Alaska  colleges,  Alaska  Native  cultural   programs,  and                                                              
      educational/research/facilities      under    the    Coastal                                                              
      America Partnership.                                                                                                      
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  36, which  is                                                              
      broader,  would  remain.  Section  37,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      FF. Section   40, ch.  15,  SLA  2014    AS  43.65.018(a)                                                                 
      Mining   business    tax   credit   -   Credit    for   cash                                                              
      contributions  to  private  and  public  elementary   school                                                              
      or secondary  school,  for  vocational  education   courses,                                                              
      a nonprofit  regional  training  center  recognized   by the                                                              
      Department   of  Labor,   an  apprenticeship   program   for                                                              
      Department  of Labor,  funding  for  a scholarship   awarded                                                              
      by a  nonprofit  organization   to a  duel-credit   student,                                                              
      for housing  facility   for  the department   of education,                                                               
      children   early    learning   programs,    and    nonprofit                                                              
      organizations    dedicated    to   education    and   public                                                              
      service.                                                                                                                  
                                                                                                                                
      Section 40 only lists AS 43.65.018(a)(1-8).                                                                               
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  39,  ch.15,  SLA  2014,  exists  as AS                                                              
      43.65.018    (a)(1-12).     It   includes     more    credit                                                              
      opportunities,     such    as     allowing     credit    for                                                              
      contributions    to  programs    such   as   K-12   science,                                                              
      technology,   engineering,    and   math   programs    (STEM                                                              
      programs).  This  broader  language   also  includes  credit                                                              
      for  contributions   for   facilities   or  intercollegiate                                                               
      sports  tournaments   by   nonprofit,   public   or  private                                                              
      Alaska  colleges,  Alaska  Native  cultural   programs,  and                                                              
      educational/research/facilities      under    the    Coastal                                                              
      America Partnership.                                                                                                      
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  39, which  is                                                              
      broader,  would  remain.  Section  40,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      GG. Section   43, ch.  15,  SLA  2014    AS  43.75.018(a)  -                                                              
      Fisheries  business  tax  - Credit  for cash  contributions                                                               
      to private   and  public  elementary   school  or  secondary                                                              
      school,   funding   for   a   scholarship   awarded    by  a                                                              
      nonprofit  organization   to  a  duel-credit   student,  for                                                              
      housing   facility   for  the   department   of  education,                                                               
      children   early    learning   programs,    and    nonprofit                                                              
      organizations    dedicated    to   education    and   public                                                              
      service. Section 43 only lists AS 43.75.018(a)(1-8).                                                                      
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  42,  ch.15,  SLA  2014,  exists  as AS                                                              
      43.75.018    (a)(1-12).     It   includes     more    credit                                                              
      opportunities,     such    as     allowing     credit    for                                                              
      contributions    to  programs    such   as   K-12   science,                                                              
      technology,   engineering,    and   math   programs    (STEM                                                              
      programs).  This  broader  language   also  includes  credit                                                              
      for  contributions   for   facilities   or  intercollegiate                                                               
      sports  tournaments   by   nonprofit,   public   or  private                                                              
      Alaska  colleges,  Alaska  Native  cultural   programs,  and                                                              
      educational/research/facilities      under    the    Coastal                                                              
      America Partnership.                                                                                                      
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  42, which  is                                                              
      broader,  would  remain.  Section  43,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      HH. Section   46, ch.  15,  SLA  2014    AS  43.77.045(a)                                                                 
      Floating   fisheries   resource    landing   tax   education                                                              
      credit  - Credit  for  cash  contributions  to  private  and                                                              
      public  elementary  school  or  secondary   school,  funding                                                              
      for a  scholarship  awarded   by a  nonprofit  organization                                                               
      to a duel-credit   student,  for  housing  facility  for the                                                              
      department   of   education,    children   early    learning                                                              
      programs,   and  nonprofit   organizations    dedicated   to                                                              
      education  and public  service.  Section  46  only  lists AS                                                              
      43.77.045(a)(1-8).                                                                                                        
                                                                                                                                
      Noteworthy:   The  current   language   found  in   statute,                                                              
      pursuant  to Section  45,  ch.15,  SLA  2014,  exists  as AS                                                              
      43.77.045    (a)(1-12).     It   includes     more    credit                                                              
      opportunities,     such    as     allowing     credit    for                                                              
      contributions    to  programs    such   as   K-12   science,                                                              
      technology,   engineering,    and   math   programs    (STEM                                                              
      programs).  This  broader  language   also  includes  credit                                                              
      for  contributions   for   facilities   or  intercollegiate                                                               
      sports  tournaments   by   nonprofit,   public   or  private                                                              
      Alaska  colleges,  Alaska  Native  cultural   programs,  and                                                              
      educational/research/facilities      under    the    Coastal                                                              
      America Partnership.                                                                                                      
                                                                                                                                
      In other  words:  If  SB116 passes,   Section  45, which  is                                                              
      broader,  would  remain.  Section  46,  which  is  narrower,                                                              
      would be repealed.                                                                                                        
                                                                                                                                
      II. Section  26,  ch.  61, SLA  2014    These  have  already                                                              
      been  repealed  above.   But they   are  repealed  again  in                                                              
      this provision.   Sections  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, and  sec. 15,  17,  19, 21,  23, and  25, ch.  74, SLA                                                              
      2012 are repealed.                                                                                                        
                                                                                                                                
      JJ. Section  31,  ch.  61, SLA  2014    Section  57,  ch.92,                                                              
      SLA 2010 (the Act takes effect Jan. 1, 2014)                                                                              
      as amended  by sec.  15,  ch.7, FSSLA  2011  (the Act  takes                                                              
      effect  Jan.   1,  2021),  and   sec.32,  ch.74,   SLA  2012                                                              
      (effective date Jan. 1, 2021), are repealed.                                                                              
                                                                                                                                
      Section  3    Section   57,  ch.  92, SLA  2010  (effective                                                               
      date: 1-1-14);  Section  15,  ch  7, FSSLA  2011 (Effective                                                               
      date:  1-1-21);  Section  32,  ch.74,  SLA  2012 (effective                                                               
      date: 1-1-21); Section 82, ch. 14, SLA 2014 (effective                                                                    
      1-1-21);  and   section   61,  ch.15,   SLA  2014(effective                                                               
      date: 1-1-21) are repealed.                                                                                               
                                                                                                                                
      Section  4    Section  37,  ch.  61, SLA  2014,  is  amended                                                              
      to read:  Section   1 (credit  claimed   every  year  in the                                                              
      annual  report),  Section  2 (applies   to tax  payers  that                                                              
      pay  tax)  and  Section  21  (AS  21.66.110(b)   (insurance                                                               
      tax  education   credit),   AS  21.96.070   (tax   on  title                                                              
      insurance  premiums),   AS  21.96.075(c)(2)(insurance    tax                                                              
      education    credit),     AS    43.05.010(15)(duties      of                                                              
      commissioner    (report   credit   classes    for   calendar                                                              
      year)),  AS 43.20.014  (income  tax  education  credit),  AS                                                              
      43.55.019  (oil  and  gas producer   education  credit),  AS                                                              
      43.56.018    (property    tax    education    credit),    AS                                                              
      43.65.018   (mining    business   education    credit),   AS                                                              
      43.75.018    (fish   business    education    credit),    AS                                                              
      43.75.130(g)(refund   to local  government     "tax  revenue                                                              
      collected"),                                                                                                              
                                                                                                                                
      AS 43.77.045   (fisheries  resource   landing  tax  credits)                                                              
      and  AS  43.77.060(e)(revenue    sharing   "apply   credit),                                                              
      takes effect January 1, 2025.                                                                                             
                                                                                                                                
      In  other  words:   The   repeal  of   the  educations   tax                                                              
      credits  in  their   current  statutory   form,   will  take                                                              
      place  on  January   1,  2025,   instead  of  December   31,                                                              
      2018.                                                                                                                     
                                                                                                                                
      Section 5  The Act is effective immediately.                                                                              
                                                                                                                                
9:26:02 AM                                                                                                                    
                                                                                                                                
KEN ALPER, DIRECTOR, TAX DIVISION, DEPARTMENT OF REVENUE,                                                                       
introduced himself.                                                                                                             
                                                                                                                                
Co-Chair    MacKinnon    stated   that    there   were    multiple                                                              
questions   about    the  structure    of   the  bill,   and   the                                                              
recommendations     for   change.   She    requested   additional                                                               
information   about  the  document   with  listed  recipients   of                                                              
the   tax  credit.   She   wondered   whether   the  donors   were                                                              
listed.                                                                                                                         
                                                                                                                                
Mr.  Alper  stressed   that  the  administration   had  no  formal                                                              
position  on  the bill.  He  was  available  for  information  and                                                              
to  provide  clarification.    He noted   that  there  were  three                                                              
changes  in  the  bill.  One  change  kept  the  program  from  an                                                              
outright  sunset   in  December  2018.  He  stated  that  the  tax                                                              
rates  were  supposed   to change   in  2021.  He  furthered  that                                                              
there  was an  issue  of what  entities  were qualified,   and the                                                              
schedule  for  change.   He  noted  that  those  issues  were  not                                                              
inherently  linked  to  one another.  He  remarked  that it  was a                                                              
complex   piece  of  legislation,   because   the  education   tax                                                              
credit  was written  in  parallel  in seven  different  places  in                                                              
statute.  He  remarked   that  it  could  be  offset  against  the                                                              
Fisheries   Tax,   Insurance   Tax,   etc.  He   stated   that  it                                                              
appeared  in the  tax  statutes  for each  of those  taxes  as its                                                              
own  section.  He  stressed   that  the  language  had  been  kept                                                              
almost   consistent   throughout   the  years.   He  noted   that,                                                              
currently,  it  was  an 83  percent  tax credit.   He shared  that                                                              
there  was  a  typical  donation   of  $300,000  donation,   which                                                              
was the maximum rate to receive the maximum benefit.                                                                            
                                                                                                                                
9:32:18 AM                                                                                                                    
                                                                                                                                
Senator  Stevens  noted  that  the  industry  chose  to where  the                                                              
money  would  go,  but there  was  a  hope that  the  money  would                                                              
have  positive  educational   impact.  He  queried  whether  there                                                              
was  a  concern  about  the  future  of  the  program.  Mr.  Alper                                                              
replied   in  the   negative,   but   felt  that   the   statutory                                                              
language  should   be fixed,  because   of  some ambiguities.   He                                                              
remarked   that  there   maybe   should  not   be  a  preapproval                                                               
system,  because   of  the  added  work  to  the  department.   He                                                              
stated  that  before the  expansion  of  the tax  credit  in 2010,                                                              
it  was  capped  at  $150,000   per  company.   He remarked   that                                                              
there was much less risk at that scale.                                                                                         
                                                                                                                                
Senator  Stevens   surmised  that  the  Department   of  Education                                                              
and  Early  Development   (DEED)  and  school   districts  had  no                                                              
input  on  the  designation   of  the money.   Mr.  Alper  replied                                                              
that  he  understood   that  potential  recipients   were  working                                                              
closely with potential donors.                                                                                                  
                                                                                                                                
Senator   von  Imhof  wondered   whether   companies   were  self-                                                              
serving,  or  was  there  a belief  of  a greater  good  with  the                                                              
education    credits.   Mr.    Alper   replied   that    companies                                                              
sometimes   donated  to  their  own  benefit,  but  that  did  not                                                              
necessarily   indicate   something  bad,  only   looking  out  for                                                              
their own interests.                                                                                                            
                                                                                                                                
9:36:25 AM                                                                                                                    
                                                                                                                                
Senator  von  Imhof felt  that  those  educational  contributions                                                               
were beneficial to the entire state.                                                                                            
                                                                                                                                
Co-Chair   MacKinnon   noted   that  the  University    of  Alaska                                                              
received   several   donations   to   complete   the  engineering                                                               
building   in   Fairbanks,   she   wondered   whether   that   was                                                              
accurate.    Mr.   Alper   did   not   know   for   certain,   but                                                              
understood   that there   was an  effort  to  seek  donations  for                                                              
that purpose.                                                                                                                   
                                                                                                                                
Co-Chair  MacKinnon  wondered  whether  that  was  the reason  for                                                              
the  request  of  $2 million   to $4  million  for  the  operating                                                              
costs  for  that building.   Mr. Alper  replied  that  he  did not                                                              
know,   but  felt  that   if  Co-Chair   MacKinnon   said  it,  he                                                              
believed her.                                                                                                                   
                                                                                                                                
Co-Chair   MacKinnon   felt  that   asking   for  donations   that                                                              
might  increase   operating   costs   would  result   in  projects                                                              
halting because of the lack of revenue to the state.                                                                            
                                                                                                                                
Senator  von  Imhof  noted  that the  fiscal  note  showed  a loss                                                              
of  $6.8 million  in  2020.  Mr. Alper  replied  that  the  second                                                              
page  of  the  fiscal  note  listed  the  total  credits  used  in                                                              
2015,  2016,  and 2017.  She  stated  that  the $6.8  million  was                                                              
the average of those three numbers.                                                                                             
                                                                                                                                
Senator  von  Imhof wondered  how  long  the program  had  been in                                                              
place.  Mr.   Alper  replied  that   the  initial  education   tax                                                              
credit   was  passed  in  1987,   but  had  been  adjusted   since                                                              
then.                                                                                                                           
                                                                                                                                
Senator  von  Imhof  felt  it  was interesting   that  the  fiscal                                                              
note  showed  a loss  to  the  state  of $6.8  million,  when  the                                                              
state  had  the  program  in  place  since  1987.  She  felt  that                                                              
the  money  was  going  directing   to  state  programs  by  going                                                              
directly  to  the universities   and  eliminating  administrative                                                               
costs.  She  argued  that  it was  a  savings  to the  state.  She                                                              
asserted   that  stated  that   the  program  would   continue  to                                                              
cost  the state  was  disingenuous.  She  stressed  that it  was a                                                              
good  program   that  went  directly  to  the  universities.   She                                                              
felt that the fiscal note was inaccurate.                                                                                       
                                                                                                                                
9:41:08 AM                                                                                                                    
                                                                                                                                
Co-Chair   MacKinnon    queried   the   process   by   which   the                                                              
university  or  donor  received  the benefit.  Mr.  Alper  replied                                                              
that  the  tax  payer  or  corporation  would  write   a check  to                                                              
the  university  in the  amount  of the  donation;  that  would be                                                              
used  in their  tax  calculation   with  a line  on  the tax  form                                                              
for  the education   tax credit,  subtract   it, and  remit  taxes                                                              
for  the  difference.   He stressed   that  it was  not  a  credit                                                              
that   was  refundable    or  cashable;   rather   only   used  to                                                              
subtract   from  a company's   taxes.  He  clarified   that  there                                                              
was   no   attempt   to   make    a  policy    statement   or   be                                                              
disingenuous.   He explained  that  the  tax credit,  per  current                                                              
law,  would  sunset  on  December  31,  2018.  In the  absence  of                                                              
any  legislative   action,  the  program  would  disappear   in FY                                                              
20.  He   stated  that   the  analysis   determined   what   would                                                              
change versus current law.                                                                                                      
                                                                                                                                
Co-Chair  MacKinnon  she  felt  that it  would  create additional                                                               
revenue to the state.                                                                                                           
                                                                                                                                
Senator  Micciche   felt  that it  was  important  to  review  the                                                              
fiscal  note,  and he  supported  the fiscal  note.  He felt  that                                                              
it  was  important   to determine   the  difference   of  revenues                                                              
versus  what  would  actually  be contributed   to  the state.  He                                                              
stressed  that  not  all payouts  were  a  direct  state  benefit.                                                              
He stated  that  he had  many  more questions  that  he would  ask                                                              
offline.  He  remarked  that  there  were  several  organizations                                                               
that  fell  under   the  "other"  category,   and  felt  that  the                                                              
legislature   should  have  input  about  where  the  money  would                                                              
be  going.  He  requested   a break  out  of  the  impact  of  the                                                              
smaller  historic  rate.  He  shared  that  the  "potential"  cost                                                              
to  the   state   might   be  much   higher,   and  requested   an                                                              
analysis  of  the fiscal  note  without  the $5  million  cap. Mr.                                                              
Alper  replied   that  he had  began  that  analysis.   He  stated                                                              
that all donations above the $300,000 would have no value.                                                                      
                                                                                                                                
9:45:32 AM                                                                                                                    
                                                                                                                                
Co-Chair   MacKinnon  requested   a  graph   to  ten  years  prior                                                              
form  the  point  of changing   from  $150,000  to  $300,000.  She                                                              
was  concerned  with  the risk,  as  there  was  encouragement  to                                                              
other   tax   payers    to   contribute   more   for   particular                                                               
purposes.                                                                                                                       
                                                                                                                                
Senator  Micciche   spoke  in support   of the  program,  but  was                                                              
interested  in  "tightening"   it up  so some  of  the peripheral                                                               
programs  were  not  included.   He felt  that  it  was  important                                                              
understand the potential of including everyone.                                                                                 
                                                                                                                                
Senator  Stevens   understood  that  there  was  some  great  work                                                              
with  the funds,  but  expressed  concern  about  how  no  one has                                                              
examined   to determined   whether   the  funds  were  for  proper                                                              
educational   services.   He wanted   to  see  some  oversight  of                                                              
the  use of the  funds.  Mr. Alper  stated  that  there should  be                                                              
an  annotated  list  of  qualifying   entities,  with  the  twelve                                                              
statutory sections.                                                                                                             
                                                                                                                                
Co-Chair   MacKinnon   stressed  that   indirect   expense  was  a                                                              
large cost to the state.                                                                                                        
                                                                                                                                
9:49:03 AM                                                                                                                    
                                                                                                                                
SUSAN  FOLEY,   PRESIDENT,   UNIVERSITY   OF  ALASKA  FOUNDATION,                                                               
ANCHORAGE   (via  teleconference),    spoke  in  support   of  the                                                              
legislation.    She    felt    that   the    conversations    were                                                              
substantial   and  difficult.   She   wanted  to  supplement   her                                                              
previous  written   testimony  with  comments   about  remarks  in                                                              
the  meeting.   She  referenced   Senator  von  Imhof's   comments                                                              
about  a slowing   in donations.   She discussed   the University                                                               
of  Alaska  Foundation,   which  was the  charitable   arm  of the                                                              
university,   and accepted   all  charitable  contributions.   She                                                              
discussed   different  uses  for  donations.   She  discussed  the                                                              
foundation's   obligation   to the  use  of  funds  and  being  in                                                              
line  with  donor's  requests.  The  foundation  charged   a small                                                              
amount  for  managing  the  funds (1  percent  on  endowments  and                                                              
5  percent  on  shorter  term  funds).  The  foundation   reported                                                              
back   to  donors   to   communicate    the  benefits   from   the                                                              
donations.   The  programs   being  supported   were  "leveraged"                                                               
programs.                                                                                                                       
                                                                                                                                
Co-Chair   MacKinnon   queried  whether   there  was   support  of                                                              
opposition. Ms. Foley replied that she supported the bill.                                                                      
                                                                                                                                
9:55:53 AM                                                                                                                    
                                                                                                                                
Senator  Stevens   surmised  that  a  corporation   could  give  a                                                              
donation  to the  university,  but  take  it as a  tax credit.  In                                                              
return,  they  could  give  scholarships  to  only  their  members                                                              
or  employees.   Ms.  Foley   disagreed.   She  stressed   that  a                                                              
donor  could   not  direct   where  the   scholarships   would  be                                                              
awarded.                                                                                                                        
                                                                                                                                
Co-Chair  MacKinnon   wondered  whether  the  donor  could  direct                                                              
what  they  were  giving  scholarships   for.  Ms.  Foley  replied                                                              
in the affirmative.                                                                                                             
                                                                                                                                
Co-Chair    MacKinnon    surmised   that    one   could   give   a                                                              
scholarship   or  women's   studies   or  engineering,   etc.  Ms.                                                              
Foley agreed.                                                                                                                   
                                                                                                                                
Senator  Micciche  wondered   whether  money  could  be given  for                                                              
athletic   programs.  Ms.  Foley   replied  in  the  affirmative,                                                               
and for narrow purposes for the University of Alaska.                                                                           
                                                                                                                                
Co-Chair  MacKinnon   hoped  that Ms.  Foley  would  be  available                                                              
for questions. Ms. Foley obliged.                                                                                               
                                                                                                                                
Co-Chair  Hoffman  wondered   whether  money  could  be given  for                                                              
a specific  community.   Ms. Foley  replied  that  there  could be                                                              
permitted    scholarships    for   recipients   from   particular                                                               
community,   but  Title  IX  must  be  followed   to  ensure  that                                                              
scholarships were not granted on a discriminatory basis.                                                                        
                                                                                                                                
9:58:48 AM                                                                                                                    
                                                                                                                                
TOMMY    SHERIDAN,    SILVER    BAY   SEAFOODS,    CORDOVA    (via                                                              
teleconference),   spoke  in support  of  the bill.  He gave  some                                                              
history   of  his  company.   He  stated   that  funding   through                                                              
education    tax   credits    resulted    in   notable    training                                                              
opportunities for Alaskan youth.                                                                                                
                                                                                                                                
10:02:08 AM                                                                                                                   
                                                                                                                                
MIKE  SATRE,   GOVERNMENT   AND   COMMUNITY   RELATIONS   MANAGER,                                                              
HECLA  MINING,  JUNEAU,  understood   the desire  for  tax  credit                                                              
sunsets   so   the  legislature    could   properly   review   the                                                              
credits.   He   felt  that   the  education    tax  credits   were                                                              
working,   and  he  supported   a  clean  extension   of  the  tax                                                              
credits   in  order  to  continue   to  promote  partnerships   of                                                              
private  industry   with  the  educational   system  in  order  to                                                              
develop an Alaskan workforce.                                                                                                   
                                                                                                                                
10:06:35 AM                                                                                                                   
                                                                                                                                
DOUG   WALRATH,    DIRECTOR,    NORTHWEST   ALASKA    CAREER   AND                                                              
TECHNICAL   CENTER,    NOME  (via   teleconference),    spoke   in                                                              
support  of  the  bill  with   a sunset   extension  to  2025.  He                                                              
remarked  that  tax  credit   contributions   accounted  for  one-                                                              
third  of  the  center's   annual  operating   budget.  He  stated                                                              
that   since  1009   there   was  active   pursuit   of   industry                                                              
partnership.                                                                                                                    
                                                                                                                                
Senator   Olson  expressed   concern   about   the  narrowing   of                                                              
scope  and  decrease   of value   in 2021.  He  wondered   whether                                                              
the  bill  would   cause  and  increase   or  decrease   of  donor                                                              
contributions.   Mr.  Walrath   replied  that   he was   concerned                                                              
with   any  changes.   He   stated   that  approaching    industry                                                              
partners  with  an incentive   encouraged  new  partnerships  with                                                              
industry.                                                                                                                       
                                                                                                                                
Co-Chair MacKinnon CLOSED public testimony.                                                                                     
                                                                                                                                
10:11:46 AM                                                                                                                   
                                                                                                                                
Vice-Chair Bishop discussed the fiscal note.                                                                                    
                                                                                                                                
Co-Chair  MacKinnon   announced   that  amendments  were  due  the                                                              
upcoming Friday.                                                                                                                
                                                                                                                                
SB   116  was   HEARD   and  HELD   in   committee   for   further                                                              
consideration.                                                                                                                  
                                                                                                                                
SENATE BILL NO. 198                                                                                                           
                                                                                                                                
      "An Act relating to a study of the effectiveness and                                                                      
      cost of providing long-acting reversible contraception                                                                    
      to women with substance abuse disorders."                                                                                 
                                                                                                                                
10:13:32 AM                                                                                                                   
                                                                                                                                
SENATOR  PETE  KELLY,  SPONSOR,  introduced  the  legislation.  He                                                              
remarked   that  good  people   had  spent  time   and  effort  to                                                              
correct    social   ills   like   sexual    assault,   addiction,                                                               
suicide,   and  alcoholism   that  were  issues   of  despair.  He                                                              
remarked  that  he had  created  Empowering  Hope,  and felt  that                                                              
the  meetings  were  very effective.   He  shared  that the  group                                                              
probably  could  not fix  all  of Alaska's  ills.  He stated  that                                                              
the  group   narrowed   its  focus  to  fetal   alcohol   spectrum                                                              
disorder  (FASD).   He stated  that  there  was  decision   not to                                                              
have  efforts   to  manage   the  problem,   rather   focusing  on                                                              
eradicating  the  problem.  He  clarified  that FASD  was  part of                                                              
the  Empowering    Hope  legislation.   He   noted  that   he  had                                                              
funding  the  Empowering  Hope  mission  through  his legislative                                                               
office  by  hiring  Ryan Ray  as  executive  director.  He  stated                                                              
that   Empowering    Hope  was   moved   to   the   Institute   of                                                              
Circumpolar Health. He remarked that there were various                                                                         
collaborations, and shared that there were approaches that                                                                      
had been implementation.                                                                                                        
                                                                                                                                
10:22:22 AM                                                                                                                   
                                                                                                                                
HEATHER CARPENTER, STAFF, SENATOR PETE KELLY, discussed the                                                                     
Sectional Analysis (copy on file):                                                                                              
                                                                                                                                
      Section 1:                                                                                                                
      (A) Directs  the  University   of Alaska  Anchorage   Center                                                              
      for Alcohol   and  Addiction  Studies  to  conduct  a  study                                                              
      to evaluate  the  effectiveness   of providing  long-acting                                                               
      reversible    contraception     (LARC)    to   women    with                                                              
      substance  abuse   disorders  who   are  at  high  risk  for                                                              
      unintended   pregnancies   that  may   result  in   prenatal                                                              
      drug or alcohol exposure.                                                                                                 
                                                                                                                                
      The   study   shall   be   done   in   collaboration    with                                                              
      hospitals   and  health   care  providers   in  Alaska   who                                                              
      treat women with substance abuse disorders and:                                                                           
                                                                                                                                
      (1)  Establish   an   advisory   council   to  assist   with                                                              
      designing and implementing the study,                                                                                     
                                                                                                                                
      (2)  Evaluate   best  practices   for  treating   women  and                                                              
      children   when   there  is   a   high  risk   of   neonatal                                                              
      abstinence  syndrome   (NAS)   or  fetal  alcohol   spectrum                                                              
      disorders (FASD),                                                                                                         
                                                                                                                                
      (3)   Facilitate    a   network   for   sharing    of   best                                                              
      practices,                                                                                                                
                                                                                                                                
      (4) Identify   women and  children  to  participate   in the                                                              
      study on a voluntary basis,                                                                                               
                                                                                                                                
      (5)  Provide  LARC  to  participants   who  are  at  a  high                                                              
      risk  for  unintended   pregnancies   that   may  result  in                                                              
      prenatal drug or alcohol exposure,                                                                                        
                                                                                                                                
      (6) Evaluate   the  cost  and  effectiveness   of  providing                                                              
      LARC to reduce the occurrence of NAS and FASD,                                                                            
                                                                                                                                
      (7) Develop  a  cohort  of women  and  children  who  can be                                                              
     evaluated in later studies regarding NAS and FASD,                                                                         
                                                                                                                                
      (8)  Provide  a  data  driven   framework   to  establish  a                                                              
      comprehensive   strategy  for  using   LARC  to  reduce  NAS                                                              
      and FASD in Alaska.                                                                                                       
                                                                                                                                
      (B)  Directs  the   University   to  complete   two  interim                                                              
      reports  by June  30 of 2019  and  2020 and  a final  report                                                              
      by June 30, 2021.                                                                                                         
                                                                                                                                
      (C)  Provides  definitions   for  "fetal  alcohol   spectrum                                                              
      disorder,"  "long-acting   reversible  contraception,"   and                                                              
      "neonatal abstinence syndrome."                                                                                           
                                                                                                                                
      Section 2:                                                                                                                
                                                                                                                                
      Repeals  Section  1  on  June  30,  2021,  which   coincides                                                              
      with the date of the final report on the project                                                                          
                                                                                                                                
10:25:17 AM                                                                                                                   
                                                                                                                                
Senator  Olson  wondered  where  in the  state the  studies  would                                                              
be  conducted.   He  shared  that   the  issues  discussed   often                                                              
occurred   in  rural  Alaska.   Senator  Kelly   deferred  to  Mr.                                                              
Ray.                                                                                                                            
                                                                                                                                
JEFF  JESSE,  DEAN,  COLLEGE  OF  HEALTH,  UNIVERSITY  OF  ALASKA,                                                              
ANCHORAGE   (via   teleconference),    discussed   the   bill.  He                                                              
stressed   that  the  abuse  of  alcohol   and  drugs  had  severe                                                              
consequences   to Alaskans,   especially  to  the unborn   and the                                                              
consequences    of   that   effect   over   their   lifetime.   He                                                              
remarked  that  fetal  alcohol  spectrum  disorder  was a  problem                                                              
for  many   years   in  the  state.   He  noted   that   over  120                                                              
children   were  diagnosed  every  year.   He  remarked  that  the                                                              
number  did  not include  the  many  children  who  were  affected                                                              
by alcohol  exposure,   but their  symptoms  did  not rise  to the                                                              
level  of  diagnosis.   He  remarked   that  there  was  also  the                                                              
advent   of  the  opioid   crisis,   which   resulted   in  a  500                                                              
percent   in  neonatal   abstinence   syndrome  over   the  recent                                                              
decade.   He  remarked   that  those   were  critical   human  and                                                              
financial  issues  for  the  state.  He stressed   that there  was                                                              
an importance   for financial   investment  in the  university  to                                                              
ensure   that   there  was   the  capacity   for   assistance   in                                                              
addressing   major  policy,   by  providing   objective   data  to                                                              
have   the  best   information   available   to   make   the  best                                                              
decision.                                                                                                                       
                                                                                                                                
10:31:50 AM                                                                                                                   
                                                                                                                                
TREVOR  STORRS,  EXECUTIVE   DIRECTOR,  ALASKA  CHILDRENS   TRUST,                                                              
ANCHORAGE  (via  teleconference),   testified  in  support  of the                                                              
bill.  He  stated  that   there  was  a project   to  help  reduce                                                              
child  abuse,   so  Alaska  was   able  to  identify   key  social                                                              
determinants,     which   included    unplanned    and    unwanted                                                              
pregnancies.   He shared  that  the  Center  for  Disease  Control                                                              
(CDC)  reported  in  2006 that  49  percent  of  pregnancies  were                                                              
unintended.   He  stated  that  4  of  5  pregnancies   for  women                                                              
ages  19 and  younger  were unintended.   He stressed  that  under                                                              
the   age  of   15,  98   percent  of   those   pregnancies   were                                                              
unplanned.  He  shared  that births  from  unplanned  pregnancies                                                               
were  associated    with  adverse   maternal   and  child   health                                                              
outcomes.                                                                                                                       
                                                                                                                                
10:37:11 AM                                                                                                                   
                                                                                                                                
PATRICK  REINHART,   EXECUTIVE  DIRECTOR,   GOVERNORS  COUNCIL  ON                                                              
DISABILITIES,    ANCHORAGE   (via   teleconference),    spoke   in                                                              
support  of  the  bill.   He remarked   that  the  council  had  a                                                              
large  FASD work  group  that  included  individuals  from  around                                                              
the  state,   which  included   a  prevention   subcommittee.   He                                                              
stated  that  there  was a  submitted  letter  of  support  in the                                                              
packet.                                                                                                                         
                                                                                                                                
10:38:22 AM                                                                                                                   
                                                                                                                                
ART  DELAUNE,   GOVERNORS  COUNCIL   ON DISABILITIES,    FAIRBANKS                                                              
(via  teleconference),    spoke   in  support  of   the  bill.  He                                                              
echoed  Mr.  Rienhart's   comments.  He  shared  that  he was  the                                                              
parent  of two  men  who were  exposed  to  alcohol  in the  womb.                                                              
He  stressed  that  he  was very  aware  of  the  consequences  of                                                              
unintended   pregnancies   of   women  who   had  addictions.   He                                                              
shared   that  one  of  his  sons   had  siblings   who  were  all                                                              
alcohol-exposed   and in  state  custody.  He shared  that  he was                                                              
involved  in  consequences   for  women  who  were  finding  homes                                                              
for  children   who  were  exposed   to  alcohol.  He  understood                                                               
that  there  was  a  stigma   attached  to  mothers   of  children                                                              
with  FASD.  He shared  that  the  mothers  felt guilty  and  were                                                              
judged   by   others.    He   stressed    the   no   women   would                                                              
intentionally    expose    their   children    to   the   lifelong                                                              
disability.    He   stressed   that   the   addictions    impaired                                                              
judgment and resulted in poor decisions.                                                                                        
                                                                                                                                
10:42:11 AM                                                                                                                   
                                                                                                                                
ALYSON   CURREY,   LEGISLATIVE    LIAISON,   PLANNED   PARENTHOOD                                                               
VOTES,  JUNEAU,  addressed   some  concerns  with  the  bill.  She                                                              
shared   that  Planned   Parenthood,   in  2016,  provided   long-                                                              
acting  reversible   contraception   (LARC)   to  more  than  1000                                                              
patients  in  Alaska.  She strongly  support  efforts  to  address                                                              
barriers   to  access   to  the  full   range  of  birth   control                                                              
methods.  She  supported   efforts  to  evaluate   best  practices                                                              
for  treatment,  and  facilitate  the  efforts.  She  shared  that                                                              
there  was  a history  of  coercion  around  provider-controlled                                                                
contraceptive   methods  such  as LARC.  She  share  that  because                                                              
of  the  history  and  potential  for  ongoing  coercion,   nobody                                                              
should   be  directed   toward   any  particular   method   solely                                                              
because   it   was   cost   effective   or   more   effective   at                                                              
preventing   pregnancy,   which  may  not  be  a woman's   primary                                                              
goal  when  using   contraception.   She  felt   that  women  with                                                              
substance  use  disorders  were  just as  deserving  of the  right                                                              
to  make  their  own  reproductive  health   decisions.  She  felt                                                              
that  the  state   should  ensure   that  every  person   receives                                                              
complete,  unbiased   information   on the  full  range  of  birth                                                              
control   methods.   She  stated   that  she   submitted   written                                                              
comments.                                                                                                                       
                                                                                                                                
Co-Chair   MacKinnon   wondered   whether   Ms.   Currey   was  in                                                              
opposition  to  the  bill,  or whether  there  was  a request  for                                                              
amendments.   Ms.  Currey   replied   that  she  was   asking  for                                                              
amendments.                                                                                                                     
                                                                                                                                
10:45:51 AM                                                                                                                   
                                                                                                                                
Senator  Micciche   wondered  whether  the  eight  pieces  of  the                                                              
study  in  Section  1  were understood.   Ms.  Currey  replied  in                                                              
the  affirmative.   She  stressed  that   her  concerns  were  not                                                              
related  to  that  section.  She  remarked  that  the legislation                                                               
did  not  clarify  the  need   for collaboration    with  experts,                                                              
contraception, and family planning.                                                                                             
                                                                                                                                
Senator   Micciche   looked   at   item   3,  which   related   to                                                              
facilitating   a  network  for  sharing   of best   practices.  He                                                              
appreciated   the discussion   outside  of  the bill.  Ms.  Currey                                                              
responded   that  there   was  a  desire   to  be  aware   of  the                                                              
concerns   and   use  a   reproductive   justice   approach   when                                                              
working  with  women  with  substance  use  disorders.  She  hoped                                                              
that  the   women  would   not  be  pushed   toward  one   method,                                                              
without   information   on  the  full   range  of  birth   control                                                              
methods.                                                                                                                        
                                                                                                                                
10:48:59 AM                                                                                                                   
                                                                                                                                
MARY  NANUWAK,  SELF,  BETHEL  (via  teleconference),   felt  that                                                              
the  contraceptive  studies  have  been  controversial.   She felt                                                              
that  the studies   were often  biased.  She  remarked  that  FASD                                                              
was   preventable.   She   considered   Bethel   a  "third   world                                                              
country."   She  stressed   that  individuals   should   be  given                                                              
informed  consent  to  make their  own  decisions.  She felt  that                                                              
Senator   Giessel   should   not   be   considered   the   medical                                                              
authority.   She  shared  that  there  were  many   native  people                                                              
who  did not  speak  English,  which  could  be  complicated.  She                                                              
stressed   that  she   did  not   like  the   attitudes   of  some                                                              
professionals, because it caused confusion.                                                                                     
                                                                                                                                
Co-Chair MacKinnon CLOSED public testimony.                                                                                     
                                                                                                                                
10:52:47 AM                                                                                                                   
                                                                                                                                
RYAN   RAY,  HEALTH   POLICY   FELLOW,   UNIVERSITY   OF   ALASKA,                                                              
shared  that   he had   been  involved  in  the  Empowering   Hope                                                              
mission  since  the beginning.   He shared  that  he was  integral                                                              
in conducting the pregnancy test dispenser study.                                                                               
                                                                                                                                
Senator  Olson  wondered  where  the concentration   of the  study                                                              
would  be  conducted.  He  noted  that  some  of the  issues  were                                                              
concentrated   in  rural   Alaska,   where  women   did  not  have                                                              
access  to  information   and  contraception.    Mr.  Ray  replied                                                              
that  the  goal  was  to  develop  a  network   of  hospitals  and                                                              
birthing  centers  to  ensure  that  those  in rural  Alaska  were                                                              
not  left   out  of  the  study.   He  stated  that   the  primary                                                              
partnership   was   with  the   Alaska  Regional   NEST   Program,                                                              
which  had  taken the  lead  in addressing   NAS.  He stated  that                                                              
other hospitals would be partnering with the study.                                                                             
                                                                                                                                
Co-Chair   MacKinnon  stated   that  the  fiscal   note  would  be                                                              
updated.                                                                                                                        
                                                                                                                                
Co-Chair   MacKinnon  announced   that  the  public   hearing  for                                                              
the operating budget is cancelled.                                                                                              
                                                                                                                                
Senator  Micciche  looked  forward   to hearing  from  the  public                                                              
once the committee had received the budget.                                                                                     
                                                                                                                                
SB   198  was   HEARD   and  HELD   in   committee   for   further                                                              
consideration.                                                                                                                  
                                                                                                                                
ADJOURNMENT                                                                                                                   
10:57:29 AM                                                                                                                   
                                                                                                                                
The meeting was adjourned at 10:57 a.m.                                                                                         
                                                                                                                                
                                                                                                                                

Document Name Date/Time Subjects
SB 116 Education Tax Credit.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Education Tax Credit_resident support.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Education Tax Credit support Dickson.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Graduate Student Letter B Ritchie.docx SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Letter of Support - Education Tax Credit Support Letter Sitnasuak 2018.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Letters of Support - Consolidated.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Miscellaneous Document - CY2017 Education Tax Credit Report.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Sectional Analysis.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Sponsor Statement .pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Summary of Changes .pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Support Education Tax Credit SB 116 and HB 233 - 2018.pdf SFIN 3/26/2018 9:00:00 AM
HB 233
SB 116
SB 116 Support Education Tax Credit.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Support Letter Alaska Chamber.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 116 Support Letter Harris.pdf SFIN 3/26/2018 9:00:00 AM
SB 116
SB 198 Individuals invited to testify.pdf SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 Sectional Analysis.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 Sponsor Statement.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 Supporting Documents - ACT Letter of Support.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 Supporting Documents - Alaska Dispatch Article May 2016.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 Supporting Documents - JSAT Article.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 Supporting Documents - NEJM Study May 2012.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198_LARC study_testimony_PPVNH.pdf HHSS 4/19/2018 3:00:00 PM
SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 attachment 2_Guttmacher Guarding against Coercion.pdf SFIN 3/26/2018 9:00:00 AM
SB 198
SB 198 attachment 1_SisterSong LARC Statement of Principles.pdf SFIN 3/26/2018 9:00:00 AM
SB 198
SB 116 HB233 SB116 PWSSC support.pdf SFIN 3/26/2018 9:00:00 AM
HB 233
SB 116