00 Enrolled SB 189 01 Extending the termination date of the Big Game Commercial Services Board; extending the 02 termination date of the Board of Massage Therapists; establishing a big game guide 03 concession area permit program on land in the state; relating to the duties of the Big Game 04 Commercial Services Board, the Board of Game, the Department of Fish and Game, and the 05 Department of Natural Resources; relating to education tax credits for certain payments and 06 contributions for child care and child care facilities; relating to the insurance tax education 07 credit, the income tax education credit, the oil or gas producer education credit, the property 08 tax education credit, the mining business education credit, the fisheries business education 09 credit, and the fisheries resource landing tax education credit; extending the termination date 10 of the Alaska Commission on Aging; extending the termination date of the Marijuana Control 11 Board; renaming the day care assistance program the child care assistance program; relating 12 to the child care assistance program and the child care grant program; requiring the Board of 01 Game to establish an initial big game guide concession area; providing for an effective date 02 by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014; and providing for an 03 effective date. 04 _______________ 05 * Section 1. AS 08.03.010(c)(9) is amended to read: 06 (9) Big Game Commercial Services Board (AS 08.54.591) - June 30, 07 2032 [2024]; 08 * Sec. 2. AS 08.03.010(c)(12) is amended to read: 09 (12) Board of Massage Therapists (AS 08.61.010) - June 30, 2030 10 [2024]; 11 * Sec. 3. AS 08.54.600(a) is amended to read: 12 (a) The board shall 13 (1) prepare and grade 14 (A) a qualification examination for a registered guide-outfitter 15 license that requires demonstration that the applicant is qualified generally to 16 provide guided and outfitted hunts and, in particular, possesses knowledge of 17 fishing, hunting, and guiding laws and regulations; and 18 (B) a certification examination for each game management unit 19 in which the registered guide-outfitter intends to provide big game hunting 20 services; the examination must require demonstration that the registered guide- 21 outfitter is qualified to provide guided and outfitted hunts in the game 22 management unit for which the registered guide-outfitter seeks to be certified 23 and, in particular, must require demonstration that the registered guide-outfitter 24 possesses knowledge of the terrain, transportation problems, game, and other 25 characteristics of the game management unit; 26 (2) authorize the issuance of registered guide-outfitter, master guide- 27 outfitter, class-A assistant guide, assistant guide, and transporter licenses after the 28 applicant for the license satisfies the requirements for the license; 29 (3) impose appropriate disciplinary sanctions on a licensee under 30 AS 08.54.600 - 08.54.790; 01 (4) require an applicant for issuance or renewal of any class of guide 02 license or of a transporter license to state in a written and signed document whether 03 the applicant's right to obtain, or exercise the privileges granted by, a hunting, guiding, 04 outfitting, or transportation services license is revoked or suspended in this state or 05 another state or in Canada; 06 (5) regularly disseminate information regarding examinations and 07 other qualifications for all classes of guide licenses to residents of the rural areas of the 08 state; 09 (6) adopt procedural and substantive regulations required by this 10 chapter; 11 (7) provide for administration of examinations for registered guide- 12 outfitters at least twice a year; 13 (8) meet at least twice annually; 14 (9) coordinate and consult with the Board of Game and the 15 Department of Natural Resources to fulfill the duties of each under AS 16.05.262 16 and AS 38.05.022. 17 * Sec. 4. AS 16.05 is amended by adding a new section to read: 18 Sec. 16.05.262. Establishment of big game guide concession areas. (a) The 19 Board of Game shall consider and approve or disapprove a proposal to establish a big 20 game guide concession area that would be administered by the Department of Natural 21 Resources under AS 38.05.022 in a single game management unit or subunit. The 22 board may only establish a big game guide concession area by approving a proposal 23 submitted under this section to do so. A big game guide may conduct a hunt in a 24 concession area established under this section only if the guide holds a big game guide 25 concession area permit issued under AS 38.05.022. 26 (b) A person may submit a proposal to the Board of Game for the 27 establishment of a big game guide concession area. After providing 15 days' public 28 notice, the board may consider the proposal at the board's next regular meeting in the 29 region where the big game guide concession area is proposed. 30 (c) After taking public comment, the Board of Game, in consultation with the 31 Department of Fish and Game, the Department of Natural Resources, and the Big 01 Game Commercial Services Board established under AS 08.54.591, may approve a 02 proposal to establish a big game guide concession area if the board determines that 03 establishing the area 04 (1) supports the conservation and management of the state's land and 05 big game resources; 06 (2) aids in the enforcement of state statutes and regulations relating to 07 guided hunts for big game; and 08 (3) is in the public interest. 09 (d) If the Board of Game approves the establishment of a big game guide 10 concession area under this section, the board shall determine the number of full big 11 game guide concession area permits and limited big game guide concession area 12 permits that the Department of Natural Resources shall make available under 13 AS 38.05.022. To determine the number of full big game guide concession area 14 permits and limited big game guide concession area permits that should be issued for a 15 big game guide concession area and the specific authorizations that should attach to 16 each concession permit authorized for the area, the Board of Game 17 (1) may establish advisory boards composed of representatives of the 18 state departments and boards listed in (c) of this section who are familiar with the area 19 and interested members of the public to assist the board in making the determination; 20 (2) may not 21 (A) combine more than three existing guide use areas into a 22 single big game guide concession area; 23 (B) establish more than one big game guide concession area in 24 a single guide use area. 25 (e) In this section, 26 (1) "full big game guide concession area permit" has the meaning 27 given in AS 38.05.022(j); 28 (2) "game management unit" has the meaning given in AS 08.54.790; 29 (3) "guide use area" has the meaning given in AS 08.54.750(g); 30 (4) "limited big game guide concession area permit" has the meaning 31 given in AS 38.05.022(j). 01 * Sec. 5. AS 21.96.070(a) is amended to read: 02 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 03 AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 04 (1) contributions of cash or equipment accepted for direct 05 instruction, research, and educational support purposes, including library and museum 06 acquisitions, and contributions to endowment, by an Alaska university foundation or 07 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 08 national or regional accreditation association; 09 (2) contributions of cash or equipment accepted for secondary 10 school level vocational education courses, programs, and facilities by a school district 11 in the state; 12 (3) contributions of cash or equipment accepted for vocational 13 education courses, programs, and facilities by a state-operated vocational technical 14 education and training school; 15 (4) contributions of cash or equipment accepted for a facility by a 16 nonprofit, public or private, Alaska two-year or four-year college accredited by a 17 national or regional accreditation association; 18 (5) contributions of cash or equipment accepted for Alaska Native 19 cultural or heritage programs and educational support, including mentoring and 20 tutoring, provided by a nonprofit agency for public school staff and for students who 21 are in grades kindergarten through 12 in the state; [AND] 22 (6) contributions of cash or equipment accepted for education, 23 research, rehabilitation, and facilities by an institution that is located in the state and 24 that qualifies as a coastal ecosystem learning center under the Coastal America 25 Partnership established by the federal government; 26 (7) expenditures made to operate a child care facility in the state 27 for the children of the taxpayer's employees; 28 (8) contributions of cash or equipment accepted by a child care 29 facility in the state operated by a nonprofit corporation and attended by one or 30 more children of the taxpayer's employees; and 31 (9) a payment to an employee of the taxpayer made by the 01 taxpayer for the purpose of offsetting the employee's child care costs incurred in 02 the state. 03 * Sec. 6. AS 21.96.070(d) is amended to read: 04 (d) A contribution claimed as a credit under this section may not 05 (1) be the basis for a credit claimed under another provision of this 06 title; and 07 (2) when combined with contributions that are the basis for credits 08 taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 09 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 10 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 11 an affiliated group, then the total amount of credits may not exceed $3,000,000 12 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 13 meaning given in AS 43.20.145. 14 * Sec. 7. AS 21.96.070 is amended by adding a new subsection to read: 15 (g) Beginning January 1, 2030, and every five years thereafter, the Department 16 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 17 of this section for inflation, using 100 percent of the change over the preceding five 18 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 19 compiled by the Bureau of Labor Statistics, United States Department of Labor. 20 * Sec. 8. AS 38.05 is amended by adding a new section to read: 21 Sec. 38.05.022. Big game guide concession area permit program. (a) The 22 commissioner shall implement a big game guide concession area permit program to 23 limit the number of individuals authorized to conduct big game guiding on land in the 24 state where the Board of Game has approved the establishment of a big game guide 25 concession area under AS 16.05.262. 26 (b) The commissioner shall administer the big game guide concession area 27 permit program to 28 (1) encourage conservation of the state's land and wildlife resources; 29 (2) provide a superior hunting experience to individuals who retain big 30 game guiding services by limiting the number of guided hunts occurring in the same 31 area; 01 (3) reduce user conflicts between big game guides and between big 02 game guides and other users of land in the state; 03 (4) ensure a responsible, professional, and economically healthy big 04 game guide guiding industry in the state; and 05 (5) incentivize long-term planning and the conservation of natural 06 resources by big game guides. 07 (c) The department shall issue full big game guide concession area and limited 08 big game guide concession area permits for a big game guide concession area 09 established by the Board of Game under AS 16.05.262 in an open, public, and 10 competitive process. The department shall establish permit standards and scoring 11 criteria, but may not provide that a permit be issued based on the highest bid amount. 12 A big game guide may not hold more than three concession permits at a time for state 13 land issued under this subsection and is subject to the requirements of AS 08.54.750. 14 A concession permit issued under this subsection is valid for 10 years from the date 15 issued. A concession permit issued under this subsection may not be extended or 16 renewed without the same open and competitive process provided by the department 17 for the issuance of a concession permit under this subsection. 18 (d) The commissioner, in consultation with the Big Game Commercial 19 Services Board established under AS 08.54.591, the Board of Game, and the 20 Department of Fish and Game, shall adopt regulations necessary to establish and 21 administer the big game guide concession area permit program, including regulations 22 relating to 23 (1) the qualifications for a full big game guide concession area permit 24 or a limited big game guide concession area permit; 25 (2) the process for issuing full big game guide concession area permits 26 and limited big game guide concession area permits and the scope and authorizations 27 provided by each permit; 28 (3) the determination and collection of reasonable concession permit 29 fees; in determining reasonable concession permit fees, the commissioner shall 30 consider the following: 31 (A) fees paid by big game guides holding similar concession 01 permits in other jurisdictions; 02 (B) the number and type of concession permits issued for a big 03 game guide concession area. 04 (e) Subject to the approval of the commissioner, a big game guide who holds a 05 concession permit under this section may, during the term of the permit, transfer the 06 concession permit to another individual qualified under regulations adopted under this 07 section. In approving or disapproving the transfer of a permit, the commissioner shall 08 consider the circumstances of the proposed transfer and whether the transfer will 09 promote the principles listed in (b) of this section. 10 (f) The commissioner, in consultation with the Big Game Commercial 11 Services Board established under AS 08.54.591, the Board of Game, and the 12 Department of Fish and Game, may suspend or revoke a concession permit issued 13 under this section. If a permittee violates the terms of a concession permit issued under 14 this section, the commissioner may suspend or revoke the concession permit after 15 providing the permittee with written notice and an opportunity to be heard. 16 (g) The commissioner shall keep confidential information provided by the Big 17 Game Commercial Services Board under AS 08.54.680 or 08.54.760 and any 18 propriety information, confidential commercial information, or confidential financial 19 information used by the department in the course of approving or denying an 20 application for a big game guide concession area permit offered under this section. 21 (h) The commissioner is responsible for administration and enforcement of 22 this section and may delegate that authority as appropriate. The department may issue 23 a citation for a violation of this section or a regulation adopted under this section. 24 (i) In issuing a full big game guide concession area permit or limited big game 25 guide concession area permit under this section, the commissioner, in consultation 26 with the Big Game Commercial Services Board established under AS 08.54.591, the 27 Board of Game, the Department of Fish and Game, and private land owners who own 28 5,000 or more acres of land in the game management unit where a concession program 29 is established, shall consider each applicant's professional history and reputation, in 30 addition to other applicable criteria in the process required by (c) of this section. 31 (j) In this section, 01 (1) "concession permit" means a permit granting a big game guide the 02 right to conduct commercial big game hunts on land within a geographic area defined 03 by the department; 04 (2) "full big game guide concession area permit" means a concession 05 permit made available by the department through a competitive process that limits the 06 number of clients that a permit holder may provide big game guided hunts to in the 07 area and limits the species the permit holder may provide guided hunts for in the 08 concession area; 09 (3) "limited big game guide concession area permit" means a 10 concession permit made available by the department through a random draw 11 application process that provides more restrictive limitations than a full big game 12 guide concession area permit on the number of clients that a permit holder may 13 provide big game guided hunts to in the area and limits the species the permit holder 14 may provide guided hunts for in the concession area. 15 * Sec. 9. AS 43.20.014(a) is amended to read: 16 (a) A taxpayer is allowed a credit against the tax due under this chapter for 17 [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 18 (1) contributions of cash or equipment accepted for direct 19 instruction, research, and educational support purposes, including library and museum 20 acquisitions, and contributions to endowment, by an Alaska university foundation, by 21 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 22 national or regional accreditation association, or by a public or private nonprofit 23 elementary or secondary school in the state; 24 (2) contributions of cash or equipment accepted for secondary 25 school level vocational education courses, programs, and facilities by a school district 26 in the state; 27 (3) contributions of cash or equipment accepted for vocational 28 education courses, programs, equipment, and facilities by a state-operated vocational 29 technical education and training school, a nonprofit regional training center recognized 30 by the Department of Labor and Workforce Development, and an apprenticeship 31 program in the state that is registered with the United States Department of Labor 01 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 02 (4) contributions of cash or equipment accepted for a facility by a 03 nonprofit, public or private, Alaska two-year or four-year college accredited by a 04 national or regional accreditation association or by a public or private nonprofit 05 elementary or secondary school in the state; 06 (5) contributions of cash or equipment accepted for Alaska Native 07 cultural or heritage programs and educational support, including mentoring and 08 tutoring, provided by a nonprofit agency for public school staff and for students who 09 are in grades kindergarten through 12 in the state; 10 (6) contributions of cash or equipment accepted for education, 11 research, rehabilitation, and facilities by an institution that is located in the state and 12 that qualifies as a coastal ecosystem learning center under the Coastal America 13 Partnership established by the federal government; 14 (7) contributions of cash or equipment accepted for the Alaska 15 higher education investment fund under AS 37.14.750; 16 (8) contributions of cash or equipment accepted for funding a 17 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 18 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) contributions of cash or equipment accepted for constructing, 29 operating, or maintaining a residential housing facility by a residential school in the 30 state approved by the Department of Education and Early Development under 31 AS 14.16.200; 01 (10) contributions of cash or equipment accepted for childhood 02 early learning and development programs and educational support to childhood early 03 learning and development programs provided by a nonprofit corporation organized 04 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 05 Education and Early Development, or through a state grant; 06 (11) contributions of cash or equipment accepted for science, 07 technology, engineering, and math programs provided by a nonprofit agency or a 08 school district for school staff and for students in grades kindergarten through 12 in 09 the state; [AND] 10 (12) contributions of cash or equipment accepted for the operation 11 of a nonprofit organization dedicated to providing educational opportunities that 12 promote the legacy of public service contributions to the state and perpetuate ongoing 13 educational programs that foster public service leadership for future generations of 14 residents of the state; 15 (13) expenditures made to operate a child care facility in the state 16 for the children of the taxpayer's employees; 17 (14) contributions of cash or equipment accepted by a child care 18 facility in the state operated by a nonprofit corporation and attended by one or 19 more children of the taxpayer's employees; and 20 (15) a payment to an employee of the taxpayer made by the 21 taxpayer for the purpose of offsetting the employee's child care costs incurred in 22 the state. 23 * Sec. 10. AS 43.20.014(d) is amended to read: 24 (d) A contribution claimed as a credit under this section may not 25 (1) be the basis for a credit claimed under another provision of this 26 title; 27 (2) also be allowed as a deduction under 26 U.S.C. 170 against the tax 28 imposed by this chapter; and 29 (3) when combined with contributions that are the basis for credits 30 taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 31 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 01 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 02 an affiliated group, then the total amount of credits may not exceed $3,000,000 03 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 04 meaning given in AS 43.20.145. 05 * Sec. 11. AS 43.20.014 is amended by adding a new subsection to read: 06 (h) Beginning January 1, 2030, and every five years thereafter, the Department 07 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 08 of this section for inflation, using 100 percent of the change over the preceding five 09 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 10 compiled by the Bureau of Labor Statistics, United States Department of Labor. 11 * Sec. 12. 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 [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 14 FOR] 15 (1) contributions of cash or equipment accepted for direct 16 instruction, research, and educational support purposes, including library and museum 17 acquisitions, and contributions to endowment, by an Alaska university foundation or 18 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 19 national or regional accreditation association; 20 (2) contributions of cash or equipment accepted for secondary 21 school level vocational education courses, programs, and facilities by a school district 22 in the state; 23 (3) contributions of cash or equipment accepted for vocational 24 education courses, programs, equipment, and facilities by a state-operated vocational 25 technical education and training school, a nonprofit regional training center recognized 26 by the Department of Labor and Workforce Development, and an apprenticeship 27 program in the state that is registered with the United States Department of Labor 28 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 29 (4) contributions of cash or equipment accepted for a facility by a 30 nonprofit, public or private, Alaska two-year or four-year college accredited by a 31 national or regional accreditation association; 01 (5) contributions of cash or equipment accepted for Alaska Native 02 cultural or heritage programs and educational support, including mentoring and 03 tutoring, provided by a nonprofit agency for public school staff and for students who 04 are in grades kindergarten through 12 in the state; 05 (6) contributions of cash or equipment accepted for education, 06 research, rehabilitation, and facilities by an institution that is located in the state and 07 that qualifies as a coastal ecosystem learning center under the Coastal America 08 Partnership established by the federal government; [AND] 09 (7) contributions of cash or equipment accepted for the Alaska 10 higher education investment fund under AS 37.14.750; 11 (8) expenditures made to operate a child care facility in the state 12 for the children of the producer's employees; 13 (9) contributions of cash or equipment accepted by a child care 14 facility in the state operated by a nonprofit corporation and attended by one or 15 more children of the producer's employees; and 16 (10) a payment to an employee of the producer made by the 17 producer for the purpose of offsetting the employee's child care costs incurred in 18 the state. 19 * Sec. 13. AS 43.55.019(d) is amended to read: 20 (d) A contribution claimed as a credit under this section may not 21 (1) be the basis for a credit claimed under another provision of this 22 title; and 23 (2) when combined with contributions that are the basis for credits 24 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 25 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 26 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 27 an affiliated group, then the total amount of credits may not exceed $3,000,000 28 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 29 meaning given in AS 43.20.145. 30 * Sec. 14. AS 43.55.019 is amended by adding a new subsection to read: 31 (i) Beginning January 1, 2030, and every five years thereafter, the Department 01 of Labor and Workforce Development shall adjust the limit under (d) of this section 02 for inflation, using 100 percent of the change over the preceding five calendar years in 03 the Consumer Price Index for all urban consumers for urban Alaska, compiled by the 04 Bureau of Labor Statistics, United States Department of Labor. 05 * Sec. 15. AS 43.56.018(a) is amended to read: 06 (a) The owner of property taxable under this chapter is allowed a credit 07 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 08 EQUIPMENT ACCEPTED FOR] 09 (1) contributions of cash or equipment accepted for direct 10 instruction, research, and educational support purposes, including library and museum 11 acquisitions, and contributions to endowment, by an Alaska university foundation or 12 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 13 national or regional accreditation association; 14 (2) contributions of cash or equipment accepted for secondary 15 school level vocational education courses, programs, and facilities by a school district 16 in the state; 17 (3) contributions of cash or equipment accepted for vocational 18 education courses, programs, and facilities by a state-operated vocational technical 19 education and training school; 20 (4) contributions of cash or equipment accepted for a facility by a 21 nonprofit, public or private, Alaska two-year or four-year college accredited by a 22 national or regional accreditation association; 23 (5) contributions of cash or equipment accepted for Alaska Native 24 cultural or heritage programs and educational support, including mentoring and 25 tutoring, provided by a nonprofit agency for public school staff and for students who 26 are in grades kindergarten through 12 in the state; 27 (6) contributions of cash or equipment accepted for education, 28 research, rehabilitation, and facilities by an institution that is located in the state and 29 that qualifies as a coastal ecosystem learning center under the Coastal America 30 Partnership established by the federal government; [AND] 31 (7) contributions of cash or equipment accepted for the Alaska 01 higher education investment fund under AS 37.14.750; 02 (8) expenditures made to operate a child care facility in the state 03 for the children of the property owner's employees; 04 (9) contributions of cash or equipment accepted by a child care 05 facility in the state operated by a nonprofit corporation and attended by one or 06 more children of the property owner's employees; and 07 (10) a payment to an employee of the property owner made by the 08 owner for the purpose of offsetting the employee's child care costs incurred in the 09 state. 10 * Sec. 16. AS 43.56.018(d) is amended to read: 11 (d) A contribution claimed as a credit under this section may not 12 (1) be the basis for a credit claimed under another provision of this 13 title; and 14 (2) when combined with contributions that are the basis for credits 15 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 16 AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 17 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 18 an affiliated group, then the total amount of credits may not exceed $3,000,000 19 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 20 meaning given in AS 43.20.145. 21 * Sec. 17. AS 43.56.018 is amended by adding a new subsection to read: 22 (h) Beginning January 1, 2030, and every five years thereafter, the department 23 shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 24 percent of the change over the preceding five calendar years in the Consumer Price 25 Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 26 Statistics, United States Department of Labor. 27 * Sec. 18. AS 43.65.018(a) is amended to read: 28 (a) A person engaged in the business of mining in the state is allowed a credit 29 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 30 EQUIPMENT ACCEPTED FOR] 31 (1) contributions of cash or equipment accepted for direct 01 instruction, research, and educational support purposes, including library and museum 02 acquisitions, and contributions to endowment, by an Alaska university foundation, by 03 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 04 national or regional accreditation association, or by a public or private nonprofit 05 elementary or secondary school in the state; 06 (2) contributions of cash or equipment accepted for secondary 07 school level vocational education courses, programs, and facilities by a school district 08 in the state; 09 (3) contributions of cash or equipment accepted for vocational 10 education courses, programs, and facilities by a state- operated vocational technical 11 education and training school; 12 (4) contributions of cash or equipment accepted for a facility by a 13 nonprofit, public or private, Alaska two-year or four-year college accredited by a 14 national or regional accreditation association or by a public or private nonprofit 15 elementary or secondary school in the state; 16 (5) contributions of cash or equipment accepted for Alaska Native 17 cultural or heritage programs and educational support, including mentoring and 18 tutoring, provided by a nonprofit agency for public school staff and for students who 19 are in grades kindergarten through 12 in the state; 20 (6) contributions of cash or equipment accepted for education, 21 research, rehabilitation, and facilities by an institution that is located in the state and 22 that qualifies as a coastal ecosystem learning center under the Coastal America 23 Partnership established by the federal government; 24 (7) contributions of cash or equipment accepted for the Alaska 25 higher education investment fund under AS 37.14.750; 26 (8) contributions of cash or equipment accepted for funding a 27 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 28 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) contributions of cash or equipment accepted for constructing, 08 operating, or maintaining a residential housing facility by a residential school 09 approved by the Department of Education and Early Development under 10 AS 14.16.200; 11 (10) contributions of cash or equipment accepted for childhood 12 early learning and development programs and educational support to childhood early 13 learning and development programs provided by a nonprofit corporation organized 14 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 15 Education and Early Development, or through a state grant; 16 (11) contributions of cash or equipment accepted for science, 17 technology, engineering, and math programs provided by a nonprofit agency or a 18 school district for school staff and for students in grades kindergarten through 12 in 19 the state; [AND] 20 (12) contributions of cash or equipment accepted for the operation 21 of a nonprofit organization dedicated to providing educational opportunities that 22 promote the legacy of public service contributions to the state and perpetuate ongoing 23 educational programs that foster public service leadership for future generations of 24 residents of the state; 25 (13) expenditures made to operate a child care facility in the state 26 for the children of the person's employees; 27 (14) contributions of cash or equipment accepted by a child care 28 facility in the state operated by a nonprofit corporation and attended by one or 29 more children of the person's employees; and 30 (15) a payment to an employee of the person's business made by 31 the person for the purpose of offsetting the employee's child care costs incurred 01 in the state. 02 * Sec. 19. AS 43.65.018(d) is amended to read: 03 (d) A contribution claimed as a credit under this section may not 04 (1) be the basis for a credit claimed under another provision of this 05 title; and 06 (2) when combined with contributions that are the basis for credits 07 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 08 AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 09 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 10 of an affiliated group, then the total amount of credits may not exceed $3,000,000 11 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 12 meaning given in AS 43.20.145. 13 * Sec. 20. AS 43.65.018 is amended by adding a new subsection to read: 14 (h) Beginning January 1, 2030, and every five years thereafter, the department 15 shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 16 percent of the change over the preceding five calendar years in the Consumer Price 17 Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 18 Statistics, United States Department of Labor. 19 * Sec. 21. AS 43.75.018(a) is amended to read: 20 (a) A person engaged in a fisheries business is allowed a credit against the tax 21 due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 22 ACCEPTED FOR] 23 (1) contributions of cash or equipment accepted for direct 24 instruction, research, and educational support purposes, including library and museum 25 acquisitions, and contributions to endowment, by an Alaska university foundation, by 26 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 27 national or regional accreditation association, or by a public or private nonprofit 28 elementary or secondary school in the state; 29 (2) contributions of cash or equipment accepted for secondary 30 school level vocational education courses, programs, and facilities by a school district 31 in the state; 01 (3) contributions of cash or equipment accepted for vocational 02 education courses, programs, and facilities by a state-operated vocational technical 03 education and training school; 04 (4) contributions of cash or equipment accepted for a facility by a 05 nonprofit, public or private, Alaska two-year or four-year college accredited by a 06 national or regional accreditation association or by a public or private nonprofit 07 elementary or secondary school in the state; 08 (5) contributions of cash or equipment accepted for Alaska Native 09 cultural or heritage programs and educational support, including mentoring and 10 tutoring, provided by a nonprofit agency for public school staff and for students who 11 are in grades kindergarten through 12 in the state; 12 (6) contributions of cash or equipment accepted for education, 13 research, rehabilitation, and facilities by an institution that is located in the state and 14 that qualifies as a coastal ecosystem learning center under the Coastal America 15 Partnership established by the federal government; 16 (7) contributions of cash or equipment accepted for the Alaska 17 higher education investment fund under AS 37.14.750; 18 (8) contributions of cash or equipment accepted for funding a 19 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 20 cost of a dual-credit course, including the cost of 21 (A) tuition and textbooks; 22 (B) registration, course, and programmatic student fees; 23 (C) on-campus room and board at the postsecondary institution 24 in the state that provides the dual-credit course; 25 (D) transportation costs to and from a residential school 26 approved by the Department of Education and Early Development under 27 AS 14.16.200 or the postsecondary school in the state that provides the dual- 28 credit course; and 29 (E) other related educational and programmatic costs; 30 (9) contributions of cash or equipment accepted for constructing, 31 operating, or maintaining a residential housing facility by a residential school 01 approved by the Department of Education and Early Development under 02 AS 14.16.200; 03 (10) contributions of cash or equipment accepted for childhood 04 early learning and development programs and educational support to childhood early 05 learning and development programs provided by a nonprofit corporation organized 06 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 07 Education and Early Development, or through a state grant; 08 (11) contributions of cash or equipment accepted for science, 09 technology, engineering, and math programs provided by a nonprofit agency or a 10 school district for school staff and for students in grades kindergarten through 12 in 11 the state; [AND] 12 (12) contributions of cash or equipment accepted for the operation 13 of a nonprofit organization dedicated to providing educational opportunities that 14 promote the legacy of public service contributions to the state and perpetuate ongoing 15 educational programs that foster public service leadership for future generations of 16 residents of the state; 17 (13) expenditures made to operate a child care facility in the state 18 for the children of the person's employees; 19 (14) contributions of cash or equipment accepted by a child care 20 facility in the state operated by a nonprofit corporation and attended by one or 21 more children of the person's employees; and 22 (15) a payment to an employee of the person's business made by 23 the person for the purpose of offsetting the employee's child care costs incurred 24 in the state. 25 * Sec. 22. AS 43.75.018(d) is amended to read: 26 (d) A contribution claimed as a credit under this section may not 27 (1) be the basis for a credit claimed under another provision of this 28 title; and 29 (2) when combined with contributions that are the basis for credits 30 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 31 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 01 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 02 of an affiliated group, then the total amount of credits may not exceed $3,000,000 03 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 04 meaning given in AS 43.20.145. 05 * Sec. 23. AS 43.75.018 is amended by adding a new subsection to read: 06 (h) Beginning January 1, 2030, and every five years thereafter, the Department 07 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 08 of this section for inflation, using 100 percent of the change over the preceding five 09 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 10 compiled by the Bureau of Labor Statistics, United States Department of Labor. 11 * Sec. 24. AS 43.77.045(a) is amended to read: 12 (a) A person engaged in a floating fisheries business is allowed a credit 13 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 14 EQUIPMENT ACCEPTED FOR] 15 (1) contributions of cash or equipment accepted for direct 16 instruction, research, and educational support purposes, including library and museum 17 acquisitions, and contributions to endowment, by an Alaska university foundation, by 18 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 19 national or regional accreditation association, or by a public or private nonprofit 20 elementary or secondary school in the state; 21 (2) contributions of cash or equipment accepted for secondary 22 school level vocational education courses, programs, and facilities by a school district 23 in the state; 24 (3) contributions of cash or equipment accepted for vocational 25 education courses, programs, and facilities by a state-operated vocational technical 26 education and training school; 27 (4) contributions of cash or equipment accepted for a facility by a 28 nonprofit, public or private, Alaska two-year or four-year college accredited by a 29 national or regional accreditation association or by a public or private nonprofit 30 elementary or secondary school in the state; 31 (5) contributions of cash or equipment accepted for Alaska Native 01 cultural or heritage programs and educational support, including mentoring and 02 tutoring, provided by a nonprofit agency for public school staff and for students who 03 are in grades kindergarten through 12 in the state; 04 (6) contributions of cash or equipment accepted for education, 05 research, rehabilitation, and facilities by an institution that is located in the state and 06 that qualifies as a coastal ecosystem learning center under the Coastal America 07 Partnership established by the federal government; 08 (7) contributions of cash or equipment accepted for the Alaska 09 higher education investment fund under AS 37.14.750; 10 (8) contributions of cash or equipment accepted for funding a 11 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 12 cost of a dual-credit course, including the cost of 13 (A) tuition and textbooks; 14 (B) registration, course, and programmatic student fees; 15 (C) on-campus room and board at the postsecondary institution 16 in the state that provides the dual-credit course; 17 (D) transportation costs to and from a residential school 18 approved by the Department of Education and Early Development under 19 AS 14.16.200 or the postsecondary school in the state that provides the dual- 20 credit course; and 21 (E) other related educational and programmatic costs; 22 (9) contributions of cash or equipment accepted for constructing, 23 operating, or maintaining a residential housing facility by a residential school 24 approved by the Department of Education and Early Development under 25 AS 14.16.200; 26 (10) contributions of cash or equipment accepted for childhood 27 early learning and development programs and educational support to childhood early 28 learning and development programs provided by a nonprofit corporation organized 29 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 30 Education and Early Development, or through a state grant; 31 (11) contributions of cash or equipment accepted for science, 01 technology, engineering, and math programs provided by a nonprofit agency or a 02 school district for school staff and for students in grades kindergarten through 12 in 03 the state; [AND] 04 (12) contributions of cash or equipment accepted for the operation 05 of a nonprofit organization dedicated to providing educational opportunities that 06 promote the legacy of public service contributions to the state and perpetuate ongoing 07 educational programs that foster public service leadership for future generations of 08 residents of the state; 09 (13) expenditures made to operate a child care facility in the state 10 for the children of the person's employees; 11 (14) contributions of cash or equipment accepted by a child care 12 facility in the state operated by a nonprofit corporation and attended by one or 13 more children of the person's employees; and 14 (15) a payment to an employee of the person's business made by 15 the person for the purpose of offsetting the employee's child care costs incurred 16 in the state. 17 * Sec. 25. AS 43.77.045(d) is amended to read: 18 (d) A contribution claimed as a credit under this section may not 19 (1) be the basis for a credit claimed under another provision of this 20 title; and 21 (2) when combined with contributions that are the basis for credits 22 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 23 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 24 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 25 of an affiliated group, then the total amount of credits may not exceed $3,000,000 26 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 27 meaning given in AS 43.20.145. 28 * Sec. 26. AS 43.77.045 is amended by adding a new subsection to read: 29 (h) Beginning January 1, 2030, and every five years thereafter, the Department 30 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 31 of this section for inflation, using 100 percent of the change over the preceding five 01 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 02 compiled by the Bureau of Labor Statistics, United States Department of Labor. 03 * Sec. 27. AS 44.66.010(a)(4) is amended to read: 04 (4) Alaska Commission on Aging (AS 44.29.750) - June 30, 2032 05 [2024]; 06 * Sec. 28. AS 44.66.010(a)(13) is amended to read: 07 (13) Marijuana Control Board (AS 17.38.080) - June 30, 2027 [2024]; 08 * Sec. 29. AS 47.05.030(a) is amended to read: 09 (a) Except as provided in (b) and (c) of this section and for purposes directly 10 connected with the administration of general assistance, adult public assistance, the 11 child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 12 the Alaska temporary assistance program, and in accordance with the regulations of 13 the department, a person may not solicit, disclose, receive, make use of, or authorize, 14 knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 15 information concerning, persons applying for or receiving the assistance directly or 16 indirectly derived from the records, papers, files, or communications of the department 17 or subdivisions or agencies of the department, or acquired in the course of the 18 performance of official duties. 19 * Sec. 30. AS 47.05.085(a) is amended to read: 20 (a) The commissioner or the commissioner's designee at the director level may 21 issue subpoenas to compel the production of books, papers, correspondence, 22 memoranda, and other records considered necessary as evidence in connection with an 23 investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 24 (assistance for catastrophic illnesses and acute or chronic medical conditions), 25 AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 26 assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 27 * Sec. 31. AS 47.25.001(a) is amended to read: 28 (a) The department shall 29 (1) implement and administer a program to assist in providing child 30 [DAY] care for the children of low and moderate income families according to the 31 requirements of AS 47.25.001 - 47.25.095; 01 (2) establish standards of eligibility for child [DAY] care benefits; the 02 standards must provide that the maximum monthly household income for a 03 family to be eligible for the program is 105 percent of the median monthly 04 household income in the state, adjusted for family size, unless the family is 05 otherwise exempt from income eligibility requirements; 06 (3) contract for the care of children of eligible families; 07 (4) establish procedures to periodically review the needs of families 08 receiving child [DAY] care benefits; 09 (5) provide notification to the local government body of the request for 10 a contract with a child [DAY] care facility; 11 (6) establish an electronic application for assistance and allow an 12 applicant to submit an application in electronic format or in other formats required by 13 state and federal law; the electronic application must inform an applicant that a false 14 statement made on the application will be investigated and is punishable under 15 AS 11.56.210; 16 (7) establish a program to partner with private sector entities to 17 create incentives for employers to develop on-site or near-site child care. 18 * Sec. 32. AS 47.25.011 is amended to read: 19 Sec. 47.25.011. Administrative costs of program contractors. To defray 20 administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 21 or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 22 it receives from the department under the contract. 23 * Sec. 33. AS 47.25.021 is amended to read: 24 Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 25 the care of children of a low or moderate income family only if a parent or guardian, 26 because of the child [DAY] care, is freed to work or to seek work or to attend school. 27 Benefits may not be paid for the care of children of a family where one parent or 28 guardian is not working, actively seeking work, or attending school and is physically 29 and mentally capable of caring for the children. 30 * Sec. 34. AS 47.25.031 is amended to read: 31 Sec. 47.25.031. Eligibility of families for benefits. The department shall 01 determine the eligibility of families for child [DAY] care benefits on the basis of the 02 following factors: 03 (1) income of the family including salary, alimony, child support, 04 retirement benefits, social security, and any other source of income; 05 (2) number of children in the family; 06 (3) whether there is one parent or guardian solely responsible for the 07 care of the family. 08 * Sec. 35. AS 47.25.041 is amended to read: 09 Sec. 47.25.041. Contributions by parent or guardian. The department shall 10 develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 11 determining the amount to be contributed by the parent or guardian for child care; the 12 amount may not exceed seven percent of the family monthly income. The 13 contribution of the parent or guardian shall be paid to the child [DAY] care facility. 14 * Sec. 36. AS 47.25.051 is amended to read: 15 Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 16 select the child [DAY] care facility for the care of their children. 17 (b) Benefits shall be paid by the department directly to the municipality or 18 organization contracting with the child [DAY] care facility. 19 * Sec. 37. AS 47.25.051 is amended by adding a new subsection to read: 20 (c) The department shall use a market rate study or a cost of care study to 21 establish a subsidy rate for each region served by the program established under 22 AS 47.25.001. The department shall use the subsidy rate to determine the amount of 23 benefits payable by the department under (b) of this section. 24 * Sec. 38. AS 47.25.071(b) is amended to read: 25 (b) To qualify for a grant under (a) or (d) of this section, the child care facility 26 must 27 (1) be currently licensed under AS 47.32 and applicable municipal 28 licensing requirements; 29 (2) participate in the child [DAY] care assistance program under 30 AS 47.25.001 - 47.25.095; [AND] 31 (3) provide care under a payment system as provided in (g) of this 01 section; and 02 (4) be designated as a quality child care facility by the department. 03 * Sec. 39. AS 47.25.071(g) is amended to read: 04 (g) A [EACH] child care facility receiving a grant under (a) or (d) of this 05 section shall 06 (1) assure that at least 15 percent or one of its child care spaces 07 receiving subsidy under this section, whichever is greater, will be made available, if 08 requested, to children eligible for child [DAY] care assistance under AS 47.25.001 - 09 47.25.095, whose parents or guardians wish to pay for care based on attendance only; 10 (2) give priority to children from low-income families when filling 11 available child care spaces in the facility. 12 * Sec. 40. AS 47.25.071(h) is amended to read: 13 (h) The department shall, in consultation with a child care resource and 14 referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and 15 parents, adopt regulations to carry out the purposes of this section, including criteria 16 used to designate a child care facility as a quality child care facility under (b)(4) 17 of this section. 18 * Sec. 41. AS 47.25.071 is amended by adding new subsections to read: 19 (i) In addition to the grants provided in (a) and (d) of this section, the 20 department may, subject to appropriations for that purpose, provide grants to the 21 highest performing and highest quality child care facilities in the state. The department 22 may use quality recognition and improvement system metrics to determine the highest 23 performing and highest quality child care facilities in the state. To receive a grant 24 under this subsection, the child care facility must be currently licensed under AS 47.32 25 and applicable municipal licensing requirements. 26 (j) A child care facility receiving a grant under (a) or (d) of this section may 27 not deny a child acceptance to the facility based on disability or socioeconomic status. 28 * Sec. 42. AS 47.25.095(2) is amended to read: 29 (2) "child care facility" means an establishment licensed as a child care 30 facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 31 CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 01 provides care for children not related by blood, marriage, or legal adoption to the 02 owner, operator, or manager of the facility or an establishment recognized by the 03 federal government for the care of children; 04 * Sec. 43. AS 47.25.095(3) is amended to read: 05 (3) "child [DAY] care" means the care, supervision, and guidance of a 06 child or children unaccompanied by a parent or legal guardian on a regular basis for 07 periods of less than 24 hours a day; 08 * Sec. 44. AS 47.25.071(c) and 47.25.095(4) are repealed. 09 * Sec. 45. The uncodified law of the State of Alaska is amended by adding a new section to 10 read: 11 EXEMPTION FROM AS 44.66.050(e). Sections 1, 2, 27, and 28 of this Act are 12 exempt from the provision of AS 44.66.050(e) that prohibits a bill from continuing or 13 reestablishing more than one board or commission. 14 * Sec. 46. The uncodified law of the State of Alaska is amended by adding a new section to 15 read: 16 INITIAL BIG GAME GUIDE CONCESSION AREA AND PERMIT PROGRAM. 17 (a) Notwithstanding AS 16.05.262, added by sec. 4 of this Act, the Board of Game shall 18 establish the initial big game guide concession area under this section. In establishing the 19 initial concession area under this section, the Board of Game, after taking public comment 20 and in consultation with the Big Game Commercial Services Board established under 21 AS 08.54.591, the Department of Fish and Game, and the Department of Natural Resources, 22 shall identify and select a single game management unit or subunit that the Board of Game 23 determines would benefit most from the establishment of a big game guide concession area 24 permit program under AS 38.05.022, added by sec. 8 of this Act, in consideration of the 25 principles of AS 38.05.022(b), added by sec. 8 of this Act. The Board of Game shall 26 determine the number of full big game guide concession area permits and limited big game 27 guide concession area permits that the Department of Natural Resources shall make available 28 in the initial big game guide concession area established under this section and the specific 29 authorizations that should attach to each concession permit authorized under this subsection 30 for the area using the process provided in AS 16.05.262(d). 31 (b) Notwithstanding the requirement in AS 38.05.022(a) and (c) that the Board of 01 Game approve the establishment of the area under AS 16.05.262, the Department of Natural 02 Resources shall establish and administer a big game guide concession area permit program 03 under AS 38.05.022, added by sec. 8 of this Act, in the game management unit or subunit 04 selected by the Board of Game under (a) of this section. 05 (c) In this section, 06 (1) "concession permit" means a permit granting a big game guide the right to 07 conduct commercial big game hunts on land within the boundaries of the region selected by 08 the Board of Game under (a) of this section; 09 (2) "full big game guide concession area permit" has the meaning given in 10 AS 38.05.022(j); 11 (3) "game management unit" has the meaning given in AS 08.54.790; 12 (4) "limited big game guide concession area permit" has the meaning given in 13 AS 38.05.022(j). 14 * Sec. 47. The uncodified law of the State of Alaska is amended by adding a new section to 15 read: 16 CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 17 the extent necessary to implement sec. 31 of this Act, the Department of Health shall amend 18 and submit for federal approval the state plan for the state's child care assistance program 19 under the federal child care and development fund program, consistent with AS 47.25.001(a), 20 as amended by sec. 31 of this Act. 21 * Sec. 48. The uncodified law of the State of Alaska is amended by adding a new section to 22 read: 23 TRANSITION. Notwithstanding the effective date for AS 16.05.262 in sec. 52 of this 24 Act, the Board of Game may only accept and consider a proposal to establish a big game 25 guide concession area under AS 16.05.262, added by sec. 4 of this Act, if 26 (1) the Board of Game has established the concession area required under sec. 27 46 of this Act; and 28 (2) the Department of Natural Resources has implemented and administered a 29 big game guide concession area permit program in the concession area established under sec. 30 46 of this Act for a period of at least three years, notwithstanding the requirement in 31 AS 38.05.022(a) and (c) that the Board of Game approve the establishment of the area under 01 AS 16.05.262. 02 * Sec. 49. The uncodified law of the State of Alaska is amended by adding a new section to 03 read: 04 CONDITIONAL EFFECT; NOTIFICATION. (a) Section 31 of this Act takes effect 05 only if, on or before January 1, 2026, the United States Department of Health and Human 06 Services 07 (1) approves the amendment to the state plan for the child care assistance 08 program under the federal child care and development fund program, consistent with 09 AS 47.25.001(a), as amended by sec. 31 of this Act; or 10 (2) determines that approval of the amendment to the state plan for the child 11 care assistance program is not necessary. 12 (b) The commissioner of health shall notify the revisor of statutes in writing within 30 13 days after the United States Department of Health and Human Services approves the 14 amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 15 this section. 16 * Sec. 50. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 17 amended to read: 18 Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS ACT] take effect 19 January 1, 2028 [2025]. 20 * Sec. 51. If sec. 31 of this Act takes effect, it takes effect on the day after the date the 21 United States Department of Health and Human Services approves the corresponding 22 amendment to the state plan or determines that approval is not necessary. 23 * Sec. 52. Except as provided in sec. 51 of this Act, this Act takes effect immediately under 24 AS 01.10.070(c).