00 HOUSE BILL NO. 203 01 "An Act relating to a tax credit for a contribution to a foundation for the purpose of 02 providing fellowships, coordinating mentorships, or providing scholarships for 03 vocational or higher education; and providing for an effective date." 04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 05  * Section 1. AS 21.96.070(a) is amended to read: 06 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 07 AS 21.66.110 for cash contributions accepted 08 (1) for direct instruction, research, and educational support purposes, 09 including library and museum acquisitions, and contributions to endowment, by an 10 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 11 four-year college accredited by a regional accreditation association; 12 (2) for secondary school level vocational education courses, programs, 13 and facilities by a school district in the state; 14 (3) for vocational education courses, programs, and facilities by a 01 state-operated vocational technical education and training school; 02 (4) for a facility or an annual intercollegiate sports tournament by a 03 nonprofit, public or private, Alaska two-year or four-year college accredited by a 04 regional accreditation association; 05 (5) for Alaska Native cultural or heritage programs and educational 06 support, including mentoring and tutoring, provided by a nonprofit agency for public 07 school staff and for students who are in grades kindergarten through 12 in the state; 08 [AND] 09 (6) for education, research, rehabilitation, and facilities by an 10 institution that is located in the state and that qualifies as a coastal ecosystem learning 11 center under the Coastal America Partnership established by the federal government;  12 and  13 (7) by a nonprofit foundation incorporated in the state for the  14 purpose of providing fellowships, coordinating mentorships, or providing  15 scholarships primarily for residents of the state for vocational or higher  16 education. 17  * Sec. 2. AS 43.20.014(a) is amended to read: 18 (a) A taxpayer is allowed a credit against the tax due under this chapter for 19 cash contributions accepted for 20 (1) direct instruction, research, and educational support purposes, 21 including library and museum acquisitions, and contributions to endowment, by an 22 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or 23 four-year college accredited by a regional accreditation association, or by a public or 24 private nonprofit elementary or secondary school in the state; 25 (2) secondary school level vocational education courses, programs, and 26 facilities by a school district in the state; 27 (3) vocational education courses, programs, equipment, and facilities 28 by a state-operated vocational technical education and training school, a nonprofit 29 regional training center recognized by the Department of Labor and Workforce 30 Development, and an apprenticeship program in the state that is registered with the 31 United States Department of Labor under 29 U.S.C. 50 - 50b (National Apprenticeship 01 Act); 02 (4) a facility by a nonprofit, public or private, Alaska two-year or four- 03 year college accredited by a regional accreditation association or by a public or private 04 nonprofit elementary or secondary school in the state; 05 (5) Alaska Native cultural or heritage programs and educational 06 support, including mentoring and tutoring, provided by a nonprofit agency for public 07 school staff and for students who are in grades kindergarten through 12 in the state; 08 (6) education, research, rehabilitation, and facilities by an institution 09 that is located in the state and that qualifies as a coastal ecosystem learning center 10 under the Coastal America Partnership established by the federal government; 11 (7) the Alaska higher education investment fund under AS 37.14.750; 12 (8) funding a scholarship awarded by a nonprofit organization to a 13 dual-credit student to defray the cost of a dual-credit course, including the cost of 14 (A) tuition and textbooks; 15 (B) registration, course, and programmatic student fees; 16 (C) on-campus room and board at the postsecondary institution 17 in the state that provides the dual-credit course; 18 (D) transportation costs to and from a residential school 19 approved by the Department of Education and Early Development under 20 AS 14.16.200 or the postsecondary school in the state that provides the dual- 21 credit course; and 22 (E) other related educational and programmatic costs; 23 (9) constructing, operating, or maintaining a residential housing 24 facility by a residential school in the state approved by the Department of Education 25 and Early Development under AS 14.16.200; 26 (10) childhood early learning and development programs and 27 educational support to childhood early learning and development programs provided 28 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school 29 district in the state, by the Department of Education and Early Development, or 30 through a state grant; 31 (11) science, technology, engineering, and math programs provided by 01 a nonprofit agency or a school district for school staff and for students in grades 02 kindergarten through 12 in the state; [AND] 03 (12) the operation of a nonprofit organization dedicated to providing 04 educational opportunities that promote the legacy of public service contributions to the 05 state and perpetuate ongoing educational programs that foster public service 06 leadership for future generations of residents of the state; and  07 (13) the purpose of providing fellowships, coordinating  08 mentorships, or providing scholarships primarily for residents of the state for  09 vocational or higher education by a nonprofit foundation incorporated in the  10 state. 11  * Sec. 3. AS 43.55.019(a) is amended to read: 12 (a) A producer of oil or gas is allowed a credit against the tax levied by 13 AS 43.55.011(e) for cash contributions accepted for 14 (1) direct instruction, research, and educational support purposes, 15 including library and museum acquisitions, and contributions to endowment, by an 16 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 17 four-year college accredited by a regional accreditation association; 18 (2) secondary school level vocational education courses, programs, and 19 facilities by a school district in the state; 20 (3) vocational education courses, programs, equipment, and facilities 21 by a state-operated vocational technical education and training school, a nonprofit 22 regional training center recognized by the Department of Labor and Workforce 23 Development, and an apprenticeship program in the state that is registered with the 24 United States Department of Labor under 29 U.S.C. 50 - 50b (National Apprenticeship 25 Act); 26 (4) a facility or an annual intercollegiate sports tournament by a 27 nonprofit, public or private, Alaska two-year or four-year college accredited by a 28 regional accreditation association; 29 (5) Alaska Native cultural or heritage programs and educational 30 support, including mentoring and tutoring, provided by a nonprofit agency for public 31 school staff and for students who are in grades kindergarten through 12 in the state; 01 (6) education, research, rehabilitation, and facilities by an institution 02 that is located in the state and that qualifies as a coastal ecosystem learning center 03 under the Coastal America Partnership established by the federal government; [AND] 04 (7) the Alaska higher education investment fund under AS 37.14.750;  05 and  06 (8) the purpose of providing fellowships, coordinating  07 mentorships, or providing scholarships primarily for residents of the state for  08 vocational or higher education by a nonprofit foundation incorporated in the  09 state. 10  * Sec. 4. AS 43.56.018(a) is amended to read: 11 (a) The owner of property taxable under this chapter is allowed a credit 12 against the tax due under this chapter for cash contributions accepted for 13 (1) direct instruction, research, and educational support purposes, 14 including library and museum acquisitions, and contributions to endowment, by an 15 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 16 four-year college accredited by a regional accreditation association; 17 (2) secondary school level vocational education courses, programs, and 18 facilities by a school district in the state; 19 (3) vocational education courses, programs, and facilities by a state- 20 operated vocational technical education and training school; 21 (4) a facility or an annual intercollegiate sports tournament by a 22 nonprofit, public or private, Alaska two-year or four-year college accredited by a 23 regional accreditation association; 24 (5) Alaska Native cultural or heritage programs and educational 25 support, including mentoring and tutoring, provided by a nonprofit agency for public 26 school staff and for students who are in grades kindergarten through 12 in the state; 27 (6) education, research, rehabilitation, and facilities by an institution 28 that is located in the state and that qualifies as a coastal ecosystem learning center 29 under the Coastal America Partnership established by the federal government; [AND] 30 (7) the Alaska higher education investment fund under AS 37.14.750;  31 and  01 (8) the purpose of providing fellowships, coordinating  02 mentorships, or providing scholarships primarily for residents of the state for  03 vocational or higher education by a nonprofit foundation incorporated in the  04 state. 05  * Sec. 5. AS 43.65.018(a) is amended to read: 06 (a) A person engaged in the business of mining in the state is allowed a credit 07 against the tax due under this chapter for cash contributions accepted for 08 (1) direct instruction, research, and educational support purposes, 09 including library and museum acquisitions, and contributions to endowment, by an 10 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or 11 four-year college accredited by a regional accreditation association, or by a public or 12 private nonprofit elementary or secondary school in the state; 13 (2) secondary school level vocational education courses, programs, and 14 facilities by a school district in the state; 15 (3) vocational education courses, programs, and facilities by a state- 16 operated vocational technical education and training school; 17 (4) a facility by a nonprofit, public or private, Alaska two-year or four- 18 year college accredited by a regional accreditation association or by a public or private 19 nonprofit elementary or secondary school in the state; 20 (5) Alaska Native cultural or heritage programs and educational 21 support, including mentoring and tutoring, provided by a nonprofit agency for public 22 school staff and for students who are in grades kindergarten through 12 in the state; 23 (6) education, research, rehabilitation, and facilities by an institution 24 that is located in the state and that qualifies as a coastal ecosystem learning center 25 under the Coastal America Partnership established by the federal government; 26 (7) the Alaska higher education investment fund under AS 37.14.750; 27 (8) funding a scholarship awarded by a nonprofit organization to a 28 dual-credit student to defray the cost of a dual-credit course, including the cost of 29 (A) tuition and textbooks; 30 (B) registration, course, and programmatic student fees; 31 (C) on-campus room and board at the postsecondary institution 01 in the state that provides the dual-credit course; 02 (D) transportation costs to and from a residential school 03 approved by the Department of Education and Early Development under 04 AS 14.16.200 or the postsecondary school in the state that provides the dual- 05 credit course; and 06 (E) other related educational and programmatic costs; 07 (9) constructing, operating, or maintaining a residential housing 08 facility by a residential school approved by the Department of Education and Early 09 Development under AS 14.16.200; 10 (10) childhood early learning and development programs and 11 educational support to childhood early learning and development programs provided 12 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school 13 district in the state, by the Department of Education and Early Development, or 14 through a state grant; 15 (11) science, technology, engineering, and math programs provided by 16 a nonprofit agency or a school district for school staff and for students in grades 17 kindergarten through 12 in the state; [AND] 18 (12) the operation of a nonprofit organization dedicated to providing 19 educational opportunities that promote the legacy of public service contributions to the 20 state and perpetuate ongoing educational programs that foster public service 21 leadership for future generations of residents of the state; and  22 (13) the purpose of providing fellowships, coordinating  23 mentorships, or providing scholarships primarily for residents of the state for  24 vocational or higher education by a nonprofit foundation incorporated in the  25 state. 26  * Sec. 6. AS 43.75.018(a) is amended to read: 27 (a) A person engaged in a fisheries business is allowed a credit against the tax 28 due under this chapter for cash contributions accepted for 29 (1) direct instruction, research, and educational support purposes, 30 including library and museum acquisitions, and contributions to endowment, by an 31 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or 01 four-year college accredited by a regional accreditation association, or by a public or 02 private nonprofit elementary or secondary school in the state; 03 (2) secondary school level vocational education courses, programs, and 04 facilities by a school district in the state; 05 (3) vocational education courses, programs, and facilities by a state- 06 operated vocational technical education and training school; 07 (4) a facility by a nonprofit, public or private, Alaska two-year or four- 08 year college accredited by a regional accreditation association or by a public or private 09 nonprofit elementary or secondary school in the state; 10 (5) Alaska Native cultural or heritage programs and educational 11 support, including mentoring and tutoring, provided by a nonprofit agency for public 12 school staff and for students who are in grades kindergarten through 12 in the state; 13 (6) education, research, rehabilitation, and facilities by an institution 14 that is located in the state and that qualifies as a coastal ecosystem learning center 15 under the Coastal America Partnership established by the federal government; 16 (7) the Alaska higher education investment fund under AS 37.14.750; 17 (8) funding a scholarship awarded by a nonprofit organization to a 18 dual-credit student to defray the cost of a dual-credit course, including the cost of 19 (A) tuition and textbooks; 20 (B) registration, course, and programmatic student fees; 21 (C) on-campus room and board at the postsecondary institution 22 in the state that provides the dual-credit course; 23 (D) transportation costs to and from a residential school 24 approved by the Department of Education and Early Development under 25 AS 14.16.200 or the postsecondary school in the state that provides the dual- 26 credit course; and 27 (E) other related educational and programmatic costs; 28 (9) constructing, operating, or maintaining a residential housing 29 facility by a residential school approved by the Department of Education and Early 30 Development under AS 14.16.200; 31 (10) childhood early learning and development programs and 01 educational support to childhood early learning and development programs provided 02 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school 03 district in the state, by the Department of Education and Early Development, or 04 through a state grant; 05 (11) science, technology, engineering, and math programs provided by 06 a nonprofit agency or a school district for school staff and for students in grades 07 kindergarten through 12 in the state; [AND] 08 (12) the operation of a nonprofit organization dedicated to providing 09 educational opportunities that promote the legacy of public service contributions to the 10 state and perpetuate ongoing educational programs that foster public service 11 leadership for future generations of residents of the state; and  12 (13) the purpose of providing fellowships, coordinating  13 mentorships, or providing scholarships primarily for residents of the state for  14 vocational or higher education by a nonprofit foundation incorporated in the  15 state. 16  * Sec. 7. AS 43.77.045(a) is amended to read: 17 (a) In addition to the credit allowed under AS 43.77.040, a person engaged in 18 a floating fisheries business is allowed a credit against the tax due under this chapter 19 for cash contributions accepted for 20 (1) direct instruction, research, and educational support purposes, 21 including library and museum acquisitions, and contributions to endowment, by an 22 Alaska university foundation, by a nonprofit, public or private, Alaska two-year or 23 four-year college accredited by a regional accreditation association, or by a public or 24 private nonprofit elementary or secondary school in the state; 25 (2) secondary school level vocational education courses, programs, and 26 facilities by a school district in the state; 27 (3) vocational education courses, programs, and facilities by a state- 28 operated vocational technical education and training school; 29 (4) a facility by a nonprofit, public or private, Alaska two-year or four- 30 year college accredited by a regional accreditation association or by a public or private 31 nonprofit elementary or secondary school in the state; 01 (5) Alaska Native cultural or heritage programs and educational 02 support, including mentoring and tutoring, provided by a nonprofit agency for public 03 school staff and for students who are in grades kindergarten through 12 in the state; 04 (6) education, research, rehabilitation, and facilities by an institution 05 that is located in the state and that qualifies as a coastal ecosystem learning center 06 under the Coastal America Partnership established by the federal government; 07 (7) the Alaska higher education investment fund under AS 37.14.750; 08 (8) funding a scholarship awarded by a nonprofit organization to a 09 dual-credit student to defray the cost of a dual-credit course, including the cost of 10 (A) tuition and textbooks; 11 (B) registration, course, and programmatic student fees; 12 (C) on-campus room and board at the postsecondary institution 13 in the state that provides the dual-credit course; 14 (D) transportation costs to and from a residential school 15 approved by the Department of Education and Early Development under 16 AS 14.16.200 or the postsecondary school in the state that provides the dual- 17 credit course; and 18 (E) other related educational and programmatic costs; 19 (9) constructing, operating, or maintaining a residential housing 20 facility by a residential school approved by the Department of Education and Early 21 Development under AS 14.16.200; 22 (10) childhood early learning and development programs and 23 educational support to childhood early learning and development programs provided 24 by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school 25 district in the state, by the Department of Education and Early Development, or 26 through a state grant; 27 (11) science, technology, engineering, and math programs provided by 28 a nonprofit agency or a school district for school staff and for students in grades 29 kindergarten through 12 in the state; [AND] 30 (12) the operation of a nonprofit organization dedicated to providing 31 educational opportunities that promote the legacy of public service contributions to the 01 state and perpetuate ongoing educational programs that foster public service 02 leadership for future generations of residents of the state; and  03 (13) the purpose of providing fellowships, coordinating  04 mentorships, or providing scholarships primarily for residents of the state for  05 vocational or higher education by a nonprofit foundation incorporated in the  06 state. 07  * Sec. 8. This Act takes effect January 1, 2016.