HB 97-REPEAL AK FIRE STANDS. COUNCIL TAX CREDIT  3:06:26 PM CHAIR KREISS-TOMKINS announced that the first order of business would be HOUSE BILL NO. 97, "An Act repealing the insurance tax credit for gifts to the Alaska fire standards council; and providing for an effective date." 3:06:40 PM REPRESENTATIVE STEVE THOMPSON, Alaska State Legislature, presented HB 97, as prime sponsor. He stated that the Twenty- Eighth Alaska State Legislature, 2013-2014, passed the indirect expenditures bill [House Bill 306] to review all tax credits and reductions in funds. He relayed that not all the tax credit programs had sunset dates, therefore not all were reviewed. He related that HB 97 is being introduced to allow the legislature the opportunity to review the effectiveness of the insurance tax credit program by setting a sunset date of January 1, 2022. He said that that the insurance tax credit program was established to provide financing for the Alaska Fire Standards Council (AFSC). REPRESENTATIVE THOMPSON relayed that HB 97 would not immediately repeal the insurance tax credits for donations made to the AFSC but would establish a sunset date of January 1, 2022. He asserted that the intent of HB 97 is to allow an opportunity for the legislature to review whether the credit is effective and necessary. He added that to date there have been no donations made to AFSC; therefore, there have been no tax credits under this program. He mentioned that the AFSC tax credits were established in the Twenty-First Alaska State Legislature, 1999- 2000, by House Bill 380 introduced by former Representative Gene Therriault. He stated that the 2015 [Indirect] Expenditure Report released by the Legislative Finance Division recommended that the tax credit be reviewed to determine if it is still applicable and potentially terminate it if it is not. He concluded by saying that he would not be opposed to an amendment to HB 97 terminating the program in December 2017, as it has never been used. 3:09:23 PM BRANDON BREFCZYNSKI, Staff, Representative Steve Thompson, Alaska State Legislature, on behalf of Representative Thompson, prime sponsor of HB 97, stated that the intent of House Bill 380 was to establish a funding mechanism for the newly created AFSC by creating a tax credit for insurance companies to make donations to AFSC. He reiterated that there have been no donations to AFSC because of the legislation. He relayed that currently AFSC is funded by unrestricted general funds (UGF) and fees collected for firefighter certification. 3:10:40 PM REPRESENTATIVE THOMPSON confirmed for Representative Wool that the insurance tax credit program has not been used in the 17 years it has been in place. 3:12:05 PM CHAIR KREISS-TOMKINS, in response to Representative Knopp's interest in introducing an amendment, indicated that Legislative Legal and Research Services would be contacted to draft an amendment and that HB 97 would be held over.