00                            SENATE BILL NO. 92                                                                           
01 "An Act relating to a municipal tax credit for private school tuition; and providing for                                
02 an effective date."                                                                                                     
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 29.45 is amended by adding a new section to read:                                                  
05            Sec. 29.45.047. Tuition tax credit. A municipality may by ordinance provide                                
06       a tax credit to a taxpayer for private school tuition paid by the taxpayer during the tax                         
07       year. The amount of the credit shall be determined by the municipality. The credit                                
08       shall be applied to offset property taxes for the tax year in which the tuition was paid.                         
09    * Sec. 2. This Act takes effect January 1, 2014.