00 SENATE BILL NO. 171 01 "An Act relating to the insurance tax education credit; relating to the income tax 02 education credit; relating to the oil or gas producer education credit; relating to the 03 property tax education credit; relating to the mining business education credit; relating 04 to the fisheries business education credit; relating to the fisheries resource landing tax 05 education credit; renaming the day care assistance program the child care assistance 06 program; relating to the child care assistance program and the child care grant 07 program; and providing for an effective date." 08 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 09  * Section 1. AS 21.96.070(a) is amended to read: 10 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 11 AS 21.66.110 for 12 (1) contributions of cash or equipment accepted for direct instruction, 13 research, and educational support purposes, including library and museum 01 acquisitions, and contributions to endowment, by an Alaska university foundation or 02 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 03 national or regional accreditation association; 04 (2) contributions of cash or equipment accepted for secondary school 05 level vocational education courses, programs, and facilities by a school district in the 06 state; 07 (3) contributions of cash or equipment accepted for vocational 08 education courses, programs, and facilities by a state-operated vocational technical 09 education and training school; 10 (4) contributions of cash or equipment accepted for a facility by a 11 nonprofit, public or private, Alaska two-year or four-year college accredited by a 12 national or regional accreditation association; 13 (5) contributions of cash or equipment accepted for Alaska Native 14 cultural or heritage programs and educational support, including mentoring and 15 tutoring, provided by a nonprofit agency for public school staff and for students who 16 are in grades kindergarten through 12 in the state; 17 (6) contributions of cash or equipment accepted for education, 18 research, rehabilitation, and facilities by an institution that is located in the state and 19 that qualifies as a coastal ecosystem learning center under the Coastal America 20 Partnership established by the federal government; 21 (7) contributions of cash or equipment accepted for the operation of a 22 nonprofit educational resource center that supports academic achievement in grades 23 nine through 12 by coordinating curricula and statewide competition in the subject 24 areas of economics, science, social science, literature, music, art, mathematics, 25 writing, speech, and interview skills and by providing student scholarships [; 26 (8) EXPENDITURES MADE TO OPERATE A CHILD CARE 27 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 28 EMPLOYEES; 29 (9) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 30 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 31 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 01 TAXPAYER'S EMPLOYEES; AND 02 (10) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 03 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 04 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 05  * Sec. 2. AS 21.96.070(a), as amended by sec. 1 of this Act, 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 08 (1) contributions of cash or equipment accepted for direct instruction, 09 research, and educational support purposes, including library and museum 10 acquisitions, and contributions to endowment, by an Alaska university foundation or 11 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12 national or regional accreditation association; 13 (2) contributions of cash or equipment accepted for secondary school 14 level vocational education courses, programs, and facilities by a school district in the 15 state; 16 (3) contributions of cash or equipment accepted for vocational 17 education courses, programs, and facilities by a state-operated vocational technical 18 education and training school; 19 (4) contributions of cash or equipment accepted for a facility by a 20 nonprofit, public or private, Alaska two-year or four-year college accredited by a 21 national or regional accreditation association; 22 (5) contributions of cash or equipment accepted for Alaska Native 23 cultural or heritage programs and educational support, including mentoring and 24 tutoring, provided by a nonprofit agency for public school staff and for students who 25 are in grades kindergarten through 12 in the state; 26 (6) contributions of cash or equipment accepted for education, 27 research, rehabilitation, and facilities by an institution that is located in the state and 28 that qualifies as a coastal ecosystem learning center under the Coastal America 29 Partnership established by the federal government; 30 (7) contributions of cash or equipment accepted for the operation of a 31 nonprofit educational resource center that supports academic achievement in grades 01 nine through 12 by coordinating curricula and statewide competition in the subject 02 areas of economics, science, social science, literature, music, art, mathematics, 03 writing, speech, and interview skills and by providing student scholarships;  04 (8) expenditures made to operate a child care facility in the state  05 for the children of the taxpayer's employees;  06 (9) contributions of cash or equipment accepted by a child care  07 facility in the state operated by a nonprofit corporation and attended by one or  08 more children of the taxpayer's employees; and  09 (10) a payment to an employee of the taxpayer made by the  10 taxpayer for the purpose of offsetting the employee's child care costs incurred in  11 the state. 12  * Sec. 3. AS 21.96.070(d) is amended to read: 13 (d) A contribution claimed as a credit under this section may not 14 (1) be the basis for a credit claimed under another provision of this 15 title; and 16 (2) when combined with contributions that are the basis for credits 17 taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 18 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19 amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 20 an affiliated group, then the total amount of credits may not exceed $10,000,000 21 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22 meaning given in AS 43.20.145. 23  * Sec. 4. AS 43.20.014(a) is amended to read: 24 (a) A taxpayer is allowed a credit against the tax due under this chapter for 25 (1) contributions of cash or equipment accepted for direct instruction, 26 research, and educational support purposes, including library and museum 27 acquisitions, and contributions to endowment, by an Alaska university foundation, by 28 a 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 (2) contributions of cash or equipment accepted for secondary school 01 level vocational education courses, programs, and facilities by a school district in the 02 state; 03 (3) contributions of cash or equipment accepted for vocational 04 education courses, programs, equipment, and facilities by a state-operated vocational 05 technical education and training school, a nonprofit regional training center recognized 06 by the Department of Labor and Workforce Development, and an apprenticeship 07 program in the state that is registered with the United States Department of Labor 08 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 09 (4) contributions of cash or equipment accepted for a facility by a 10 nonprofit, public or private, Alaska two-year or four-year college accredited by a 11 national or regional accreditation association or by a public or private nonprofit 12 elementary or secondary school in the state; 13 (5) contributions of cash or equipment accepted for Alaska Native 14 cultural or heritage programs and educational support, including mentoring and 15 tutoring, provided by a nonprofit agency for public school staff and for students who 16 are in grades kindergarten through 12 in the state; 17 (6) contributions of cash or equipment accepted for education, 18 research, rehabilitation, and facilities by an institution that is located in the state and 19 that qualifies as a coastal ecosystem learning center under the Coastal America 20 Partnership established by the federal government; 21 (7) contributions of cash or equipment accepted for the Alaska higher 22 education investment fund under AS 37.14.750; 23 (8) contributions of cash or equipment accepted for funding a 24 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 25 cost of a dual-credit course, including the cost of 26 (A) tuition and textbooks; 27 (B) registration, course, and programmatic student fees; 28 (C) on-campus room and board at the postsecondary institution 29 in the state that provides the dual-credit course; 30 (D) transportation costs to and from a residential school 31 approved by the Department of Education and Early Development under 01 AS 14.16.200 or the postsecondary school in the state that provides the dual- 02 credit course; and 03 (E) other related educational and programmatic costs; 04 (9) contributions of cash or equipment accepted for constructing, 05 operating, or maintaining a residential housing facility by a residential school in the 06 state approved by the Department of Education and Early Development under 07 AS 14.16.200; 08 (10) contributions of cash or equipment accepted for childhood early 09 learning and development programs and educational support to childhood early 10 learning and development programs provided by a nonprofit corporation organized 11 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 12 Education and Early Development, or through a state grant; 13 (11) contributions of cash or equipment accepted for science, 14 technology, engineering, and math programs provided by a nonprofit agency or a 15 school district for school staff and for students in grades kindergarten through 12 in 16 the state; 17 (12) contributions of cash or equipment accepted for the operation of a 18 nonprofit organization dedicated to providing educational opportunities that promote 19 the legacy of public service contributions to the state and perpetuate ongoing 20 educational programs that foster public service leadership for future generations of 21 residents of the state; 22 (13) contributions of cash or equipment accepted for the operation of a 23 nonprofit educational resource center that supports academic achievement in grades 24 nine through 12 by coordinating curricula and statewide competition in the subject 25 areas of economics, science, social science, literature, music, art, mathematics, 26 writing, speech, and interview skills and by providing student scholarships [; 27 (14) EXPENDITURES MADE TO OPERATE A CHILD CARE 28 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 29 EMPLOYEES; 30 (15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 31 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 01 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 02 TAXPAYER'S EMPLOYEES; AND 03 (16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 04 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 05 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 06  * Sec. 5. AS 43.20.014(a), as amended by sec. 4 of this Act, is amended to read: 07 (a) A taxpayer is allowed a credit against the tax due under this chapter for 08 (1) contributions of cash or equipment accepted for direct instruction, 09 research, and educational support purposes, including library and museum 10 acquisitions, and contributions to endowment, by an Alaska university foundation, by 11 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 12 national or regional accreditation association, or by a public or private nonprofit 13 elementary or secondary school in the state; 14 (2) contributions of cash or equipment accepted for secondary school 15 level vocational education courses, programs, and facilities by a school district in the 16 state; 17 (3) contributions of cash or equipment accepted for vocational 18 education courses, programs, equipment, and facilities by a state-operated vocational 19 technical education and training school, a nonprofit regional training center recognized 20 by the Department of Labor and Workforce Development, and an apprenticeship 21 program in the state that is registered with the United States Department of Labor 22 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 23 (4) contributions of cash or equipment accepted for a facility by a 24 nonprofit, public or private, Alaska two-year or four-year college accredited by a 25 national or regional accreditation association or by a public or private nonprofit 26 elementary or secondary school in the state; 27 (5) contributions of cash or equipment accepted for Alaska Native 28 cultural or heritage programs and educational support, including mentoring and 29 tutoring, provided by a nonprofit agency for public school staff and for students who 30 are in grades kindergarten through 12 in the state; 31 (6) contributions of cash or equipment accepted for education, 01 research, rehabilitation, and facilities by an institution that is located in the state and 02 that qualifies as a coastal ecosystem learning center under the Coastal America 03 Partnership established by the federal government; 04 (7) contributions of cash or equipment accepted for the Alaska higher 05 education investment fund under AS 37.14.750; 06 (8) contributions of cash or equipment accepted for funding a 07 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 08 cost of a dual-credit course, including the cost of 09 (A) tuition and textbooks; 10 (B) registration, course, and programmatic student fees; 11 (C) on-campus room and board at the postsecondary institution 12 in the state that provides the dual-credit course; 13 (D) transportation costs to and from a residential school 14 approved by the Department of Education and Early Development under 15 AS 14.16.200 or the postsecondary school in the state that provides the dual- 16 credit course; and 17 (E) other related educational and programmatic costs; 18 (9) contributions of cash or equipment accepted for constructing, 19 operating, or maintaining a residential housing facility by a residential school in the 20 state approved by the Department of Education and Early Development under 21 AS 14.16.200; 22 (10) contributions of cash or equipment accepted for childhood early 23 learning and development programs and educational support to childhood early 24 learning and development programs provided by a nonprofit corporation organized 25 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 26 Education and Early Development, or through a state grant; 27 (11) contributions of cash or equipment accepted for science, 28 technology, engineering, and math programs provided by a nonprofit agency or a 29 school district for school staff and for students in grades kindergarten through 12 in 30 the state; 31 (12) contributions of cash or equipment accepted for the operation of a 01 nonprofit organization dedicated to providing educational opportunities that promote 02 the legacy of public service contributions to the state and perpetuate ongoing 03 educational programs that foster public service leadership for future generations of 04 residents of the state; 05 (13) contributions of cash or equipment accepted for the operation of a 06 nonprofit educational resource center that supports academic achievement in grades 07 nine through 12 by coordinating curricula and statewide competition in the subject 08 areas of economics, science, social science, literature, music, art, mathematics, 09 writing, speech, and interview skills and by providing student scholarships;  10 (14) expenditures made to operate a child care facility in the state  11 for the children of the taxpayer's employees;  12 (15) contributions of cash or equipment accepted by a child care  13 facility in the state operated by a nonprofit corporation and attended by one or  14 more children of the taxpayer's employees; and  15 (16) a payment to an employee of the taxpayer made by the  16 taxpayer for the purpose of offsetting the employee's child care costs incurred in  17 the state. 18  * Sec. 6. AS 43.20.014(d) is amended to read: 19 (d) A contribution claimed as a credit under this section may not 20 (1) be the basis for a credit claimed under another provision of this 21 title; 22 (2) also be allowed as a deduction under 26 U.S.C. (Internal Revenue 23 Code) against the tax imposed by this chapter; and 24 (3) when combined with contributions that are the basis for credits 25 taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 26 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 27 amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 28 an affiliated group, then the total amount of credits may not exceed $10,000,000 29 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 30 meaning given in AS 43.20.145. 31  * Sec. 7. AS 43.55.019(a) is amended to read: 01 (a) A producer of oil or gas is allowed a credit against the tax levied by 02 AS 43.55.011(e) for 03 (1) contributions of cash or equipment accepted for direct instruction, 04 research, and educational support purposes, including library and museum 05 acquisitions, and contributions to endowment, by an Alaska university foundation or 06 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 07 national or regional accreditation association; 08 (2) contributions of cash or equipment accepted for secondary school 09 level vocational education courses, programs, and facilities by a school district in the 10 state; 11 (3) contributions of cash or equipment accepted for vocational 12 education courses, programs, equipment, and facilities by a state-operated vocational 13 technical education and training school, a nonprofit regional training center recognized 14 by the Department of Labor and Workforce Development, and an apprenticeship 15 program in the state that is registered with the United States Department of Labor 16 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 17 (4) contributions of cash or equipment accepted for a facility by a 18 nonprofit, public or private, Alaska two-year or four-year college accredited by a 19 national or regional accreditation association; 20 (5) contributions of cash or equipment accepted for Alaska Native 21 cultural or heritage programs and educational support, including mentoring and 22 tutoring, provided by a nonprofit agency for public school staff and for students who 23 are in grades kindergarten through 12 in the state; 24 (6) contributions of cash or equipment accepted for education, 25 research, rehabilitation, and facilities by an institution that is located in the state and 26 that qualifies as a coastal ecosystem learning center under the Coastal America 27 Partnership established by the federal government; 28 (7) contributions of cash or equipment accepted for the Alaska higher 29 education investment fund under AS 37.14.750; 30 (8) contributions of cash or equipment accepted for the operation of a 31 nonprofit educational resource center that supports academic achievement in grades 01 nine through 12 by coordinating curricula and statewide competition in the subject 02 areas of economics, science, social science, literature, music, art, mathematics, 03 writing, speech, and interview skills and by providing student scholarships [; 04 (9) EXPENDITURES MADE TO OPERATE A CHILD CARE 05 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 06 EMPLOYEES; 07 (10) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 08 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 09 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 10 TAXPAYER'S EMPLOYEES; AND 11 (11) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 12 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 13 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 14  * Sec. 8. AS 43.55.019(a), as amended by sec. 7 of this Act, is amended to read: 15 (a) A producer of oil or gas is allowed a credit against the tax levied by 16 AS 43.55.011(e) for 17 (1) contributions of cash or equipment accepted for direct instruction, 18 research, and educational support purposes, including library and museum 19 acquisitions, and contributions to endowment, by an Alaska university foundation or 20 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 21 national or regional accreditation association; 22 (2) contributions of cash or equipment accepted for secondary school 23 level vocational education courses, programs, and facilities by a school district in the 24 state; 25 (3) contributions of cash or equipment accepted for vocational 26 education courses, programs, equipment, and facilities by a state-operated vocational 27 technical education and training school, a nonprofit regional training center recognized 28 by the Department of Labor and Workforce Development, and an apprenticeship 29 program in the state that is registered with the United States Department of Labor 30 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 31 (4) contributions of cash or equipment accepted for a facility by a 01 nonprofit, public or private, Alaska two-year or four-year college accredited by a 02 national or regional accreditation association; 03 (5) contributions of cash or equipment accepted for Alaska Native 04 cultural or heritage programs and educational support, including mentoring and 05 tutoring, provided by a nonprofit agency for public school staff and for students who 06 are in grades kindergarten through 12 in the state; 07 (6) contributions of cash or equipment accepted for education, 08 research, rehabilitation, and facilities by an institution that is located in the state and 09 that qualifies as a coastal ecosystem learning center under the Coastal America 10 Partnership established by the federal government; 11 (7) contributions of cash or equipment accepted for the Alaska higher 12 education investment fund under AS 37.14.750; 13 (8) contributions of cash or equipment accepted for the operation of a 14 nonprofit educational resource center that supports academic achievement in grades 15 nine through 12 by coordinating curricula and statewide competition in the subject 16 areas of economics, science, social science, literature, music, art, mathematics, 17 writing, speech, and interview skills and by providing student scholarships; 18 (9) expenditures made to operate a child care facility in the state  19 for the children of the taxpayer's employees;  20 (10) contributions of cash or equipment accepted by a child care  21 facility in the state operated by a nonprofit corporation and attended by one or  22 more children of the taxpayer's employees; and  23 (11) a payment to an employee of the taxpayer made by the  24 taxpayer for the purpose of offsetting the employee's child care costs incurred in  25 the state. 26  * Sec. 9. AS 43.55.019(d) is amended to read: 27 (d) A contribution claimed as a credit under this section may not 28 (1) be the basis for a credit claimed under another provision of this 29 title; and 30 (2) when combined with contributions that are the basis for credits 31 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 01 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 02 amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 03 an affiliated group, then the total amount of credits may not exceed $10,000,000  04 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 05 meaning given in AS 43.20.145. 06  * Sec. 10. AS 43.56.018(a) is amended to read: 07 (a) The owner of property taxable under this chapter is allowed a credit 08 against the tax due under this chapter for 09 (1) contributions of cash or equipment accepted for direct instruction, 10 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 school 15 level vocational education courses, programs, and facilities by a school district in the 16 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; 31 (7) contributions of cash or equipment accepted for the Alaska higher 01 education investment fund under AS 37.14.750; 02 (8) contributions of cash or equipment accepted for the operation of a 03 nonprofit educational resource center that supports academic achievement in grades 04 nine through 12 by coordinating curricula and statewide competition in the subject 05 areas of economics, science, social science, literature, music, art, mathematics, 06 writing, speech, and interview skills and by providing student scholarships [; 07 (9) EXPENDITURES MADE TO OPERATE A CHILD CARE 08 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 09 EMPLOYEES; 10 (10) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 11 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 12 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 13 TAXPAYER'S EMPLOYEES; AND 14 (11) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 15 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 16 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 17  * Sec. 11. AS 43.56.018(a), as amended by sec. 10 of this Act, is amended to read: 18 (a) The owner of property taxable under this chapter is allowed a credit 19 against the tax due under this chapter for 20 (1) contributions of cash or equipment accepted for direct instruction, 21 research, and educational support purposes, including library and museum 22 acquisitions, and contributions to endowment, by an Alaska university foundation or 23 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 24 national or regional accreditation association; 25 (2) contributions of cash or equipment accepted for secondary school 26 level vocational education courses, programs, and facilities by a school district in the 27 state; 28 (3) contributions of cash or equipment accepted for vocational 29 education courses, programs, and facilities by a state-operated vocational technical 30 education and training school; 31 (4) contributions of cash or equipment accepted for a facility by a 01 nonprofit, public or private, Alaska two-year or four-year college accredited by a 02 national or regional accreditation association; 03 (5) contributions of cash or equipment accepted for Alaska Native 04 cultural or heritage programs and educational support, including mentoring and 05 tutoring, provided by a nonprofit agency for public school staff and for students who 06 are in grades kindergarten through 12 in the state; 07 (6) contributions of cash or equipment accepted for education, 08 research, rehabilitation, and facilities by an institution that is located in the state and 09 that qualifies as a coastal ecosystem learning center under the Coastal America 10 Partnership established by the federal government; 11 (7) contributions of cash or equipment accepted for the Alaska higher 12 education investment fund under AS 37.14.750; 13 (8) contributions of cash or equipment accepted for the operation of a 14 nonprofit educational resource center that supports academic achievement in grades 15 nine through 12 by coordinating curricula and statewide competition in the subject 16 areas of economics, science, social science, literature, music, art, mathematics, 17 writing, speech, and interview skills and by providing student scholarships; 18 (9) expenditures made to operate a child care facility in the state  19 for the children of the taxpayer's employees;  20 (10) contributions of cash or equipment accepted by a child care  21 facility in the state operated by a nonprofit corporation and attended by one or  22 more children of the taxpayer's employees; and  23 (11) a payment to an employee of the taxpayer made by the  24 taxpayer for the purpose of offsetting the employee's child care costs incurred in  25 the state. 26  * Sec. 12. AS 43.56.018(d) is amended to read: 27 (d) A contribution claimed as a credit under this section may not 28 (1) be the basis for a credit claimed under another provision of this 29 title; and 30 (2) when combined with contributions that are the basis for credits 31 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 01 AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 02 amount of credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a member of 03 an affiliated group, then the total amount of credits may not exceed $10,000,000 04 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 05 meaning given in AS 43.20.145. 06  * Sec. 13. AS 43.65.018(a) is amended to read: 07 (a) A person engaged in the business of mining in the state is allowed a credit 08 against the tax due under this chapter for 09 (1) contributions of cash or equipment accepted for direct instruction, 10 research, and educational support purposes, including library and museum 11 acquisitions, and contributions to endowment, by an Alaska university foundation, by 12 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 13 national or regional accreditation association, or by a public or private nonprofit 14 elementary or secondary school in the state; 15 (2) contributions of cash or equipment accepted for secondary school 16 level vocational education courses, programs, and facilities by a school district in the 17 state; 18 (3) contributions of cash or equipment accepted for vocational 19 education courses, programs, and facilities by a state- operated vocational technical 20 education and training school; 21 (4) contributions of cash or equipment accepted for a facility by a 22 nonprofit, public or private, Alaska two-year or four-year college accredited by a 23 national or regional accreditation association or by a public or private nonprofit 24 elementary or secondary school in the state; 25 (5) contributions of cash or equipment accepted for Alaska Native 26 cultural or heritage programs and educational support, including mentoring and 27 tutoring, provided by a nonprofit agency for public school staff and for students who 28 are in grades kindergarten through 12 in the state; 29 (6) contributions of cash or equipment accepted for education, 30 research, rehabilitation, and facilities by an institution that is located in the state and 31 that qualifies as a coastal ecosystem learning center under the Coastal America 01 Partnership established by the federal government; 02 (7) contributions of cash or equipment accepted for the Alaska higher 03 education investment fund under AS 37.14.750; 04 (8) contributions of cash or equipment accepted for funding a 05 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 06 cost of a dual-credit course, including the cost of 07 (A) tuition and textbooks; 08 (B) registration, course, and programmatic student fees; 09 (C) on-campus room and board at the postsecondary institution 10 in the state that provides the dual-credit course; 11 (D) transportation costs to and from a residential school 12 approved by the Department of Education and Early Development under 13 AS 14.16.200 or the postsecondary school in the state that provides the dual- 14 credit course; and 15 (E) other related educational and programmatic costs; 16 (9) contributions of cash or equipment accepted for constructing, 17 operating, or maintaining a residential housing facility by a residential school 18 approved by the Department of Education and Early Development under 19 AS 14.16.200; 20 (10) contributions of cash or equipment accepted for childhood early 21 learning and development programs and educational support to childhood early 22 learning and development programs provided by a nonprofit corporation organized 23 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 24 Education and Early Development, or through a state grant; 25 (11) contributions of cash or equipment accepted for science, 26 technology, engineering, and math programs provided by a nonprofit agency or a 27 school district for school staff and for students in grades kindergarten through 12 in 28 the state; 29 (12) contributions of cash or equipment accepted for the operation of a 30 nonprofit organization dedicated to providing educational opportunities that promote 31 the legacy of public service contributions to the state and perpetuate ongoing 01 educational programs that foster public service leadership for future generations of 02 residents of the state; 03 (13) contributions of cash or equipment accepted for the operation of a 04 nonprofit educational resource center that supports academic achievement in grades 05 nine through 12 by coordinating curricula and statewide competition in the subject 06 areas of economics, science, social science, literature, music, art, mathematics, 07 writing, speech, and interview skills and by providing student scholarships [; 08 (14) EXPENDITURES MADE TO OPERATE A CHILD CARE 09 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 10 EMPLOYEES; 11 (15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 12 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 13 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 14 TAXPAYER'S EMPLOYEES; AND 15 (16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 16 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 17 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 18  * Sec. 14. AS 43.65.018(a), as amended by sec. 13 of this Act, is amended to read: 19 (a) A person engaged in the business of mining in the state is allowed a credit 20 against the tax due under this chapter for 21 (1) contributions of cash or equipment accepted for direct instruction, 22 research, and educational support purposes, including library and museum 23 acquisitions, and contributions to endowment, by an Alaska university foundation, by 24 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 25 national or regional accreditation association, or by a public or private nonprofit 26 elementary or secondary school in the state; 27 (2) contributions of cash or equipment accepted for secondary school 28 level vocational education courses, programs, and facilities by a school district in the 29 state; 30 (3) contributions of cash or equipment accepted for vocational 31 education courses, programs, and facilities by a state- operated vocational technical 01 education and training school; 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 higher 15 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 30 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 early 02 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; 10 (12) contributions of cash or equipment accepted for the operation of a 11 nonprofit organization dedicated to providing educational opportunities that promote 12 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) contributions of cash or equipment accepted for the operation of a 16 nonprofit educational resource center that supports academic achievement in grades 17 nine through 12 by coordinating curricula and statewide competition in the subject 18 areas of economics, science, social science, literature, music, art, mathematics, 19 writing, speech, and interview skills and by providing student scholarships; 20 (14) expenditures made to operate a child care facility in the state  21 for the children of the taxpayer's employees;  22 (15) contributions of cash or equipment accepted by a child care  23 facility in the state operated by a nonprofit corporation and attended by one or  24 more children of the taxpayer's employees; and  25 (16) a payment to an employee of the taxpayer made by the  26 taxpayer for the purpose of offsetting the employee's child care costs incurred in  27 the state. 28  * Sec. 15. AS 43.65.018(d) is amended to read: 29 (d) A contribution claimed as a credit under this section may not 30 (1) be the basis for a credit claimed under another provision of this 31 title; and 01 (2) when combined with contributions that are the basis for credits 02 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 03 AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 04 amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 05 member of an affiliated group, then the total amount of credits may not exceed 06 $10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 07 has the meaning given in AS 43.20.145. 08  * Sec. 16. AS 43.75.018(a) is amended to read: 09 (a) A person engaged in a fisheries business is allowed a credit against the tax 10 due under this chapter for 11 (1) contributions of cash or equipment accepted for direct instruction, 12 research, and educational support purposes, including library and museum 13 acquisitions, and contributions to endowment, by an Alaska university foundation, by 14 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 15 national or regional accreditation association, or by a public or private nonprofit 16 elementary or secondary school in the state; 17 (2) contributions of cash or equipment accepted for secondary school 18 level vocational education courses, programs, and facilities by a school district in the 19 state; 20 (3) contributions of cash or equipment accepted for vocational 21 education courses, programs, and facilities by a state-operated vocational technical 22 education and training school; 23 (4) contributions of cash or equipment accepted for a facility by a 24 nonprofit, public or private, Alaska two-year or four-year college accredited by a 25 national or regional accreditation association or by a public or private nonprofit 26 elementary or secondary school in the state; 27 (5) contributions of cash or equipment accepted for Alaska Native 28 cultural or heritage programs and educational support, including mentoring and 29 tutoring, provided by a nonprofit agency for public school staff and for students who 30 are in grades kindergarten through 12 in the state; 31 (6) contributions of cash or equipment accepted for education, 01 research, rehabilitation, and facilities by an institution that is located in the state and 02 that qualifies as a coastal ecosystem learning center under the Coastal America 03 Partnership established by the federal government; 04 (7) contributions of cash or equipment accepted for the Alaska higher 05 education investment fund under AS 37.14.750; 06 (8) contributions of cash or equipment accepted for funding a 07 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 08 cost of a dual-credit course, including the cost of 09 (A) tuition and textbooks; 10 (B) registration, course, and programmatic student fees; 11 (C) on-campus room and board at the postsecondary institution 12 in the state that provides the dual-credit course; 13 (D) transportation costs to and from a residential school 14 approved by the Department of Education and Early Development under 15 AS 14.16.200 or the postsecondary school in the state that provides the dual- 16 credit course; and 17 (E) other related educational and programmatic costs; 18 (9) contributions of cash or equipment accepted for constructing, 19 operating, or maintaining a residential housing facility by a residential school 20 approved by the Department of Education and Early Development under 21 AS 14.16.200; 22 (10) contributions of cash or equipment accepted for childhood early 23 learning and development programs and educational support to childhood early 24 learning and development programs provided by a nonprofit corporation organized 25 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 26 Education and Early Development, or through a state grant; 27 (11) contributions of cash or equipment accepted for science, 28 technology, engineering, and math programs provided by a nonprofit agency or a 29 school district for school staff and for students in grades kindergarten through 12 in 30 the state; 31 (12) contributions of cash or equipment accepted for the operation of a 01 nonprofit organization dedicated to providing educational opportunities that promote 02 the legacy of public service contributions to the state and perpetuate ongoing 03 educational programs that foster public service leadership for future generations of 04 residents of the state; 05 (13) contributions of cash or equipment accepted for the operation of a 06 nonprofit educational resource center that supports academic achievement in grades 07 nine through 12 by coordinating curricula and statewide competition in the subject 08 areas of economics, science, social science, literature, music, art, mathematics, 09 writing, speech, and interview skills and by providing student scholarships [; 10 (14) EXPENDITURES MADE TO OPERATE A CHILD CARE 11 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 12 EMPLOYEES; 13 (15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 14 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 15 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 16 TAXPAYER'S EMPLOYEES; AND 17 (16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 18 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 19 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 20  * Sec. 17. AS 43.75.018(a), as amended by sec. 16 of this Act, is amended to read: 21 (a) A person engaged in a fisheries business is allowed a credit against the tax 22 due under this chapter for 23 (1) contributions of cash or equipment accepted for direct instruction, 24 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 school 30 level vocational education courses, programs, and facilities by a school district in the 31 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 higher 17 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 early 04 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; 12 (12) contributions of cash or equipment accepted for the operation of a 13 nonprofit organization dedicated to providing educational opportunities that promote 14 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) contributions of cash or equipment accepted for the operation of a 18 nonprofit educational resource center that supports academic achievement in grades 19 nine through 12 by coordinating curricula and statewide competition in the subject 20 areas of economics, science, social science, literature, music, art, mathematics, 21 writing, speech, and interview skills and by providing student scholarships; 22 (14) expenditures made to operate a child care facility in the state  23 for the children of the taxpayer's employees;  24 (15) contributions of cash or equipment accepted by a child care  25 facility in the state operated by a nonprofit corporation and attended by one or  26 more children of the taxpayer's employees; and  27 (16) a payment to an employee of the taxpayer made by the  28 taxpayer for the purpose of offsetting the employee's child care costs incurred in  29 the state. 30  * Sec. 18. AS 43.75.018(d) is amended to read: 31 (d) A contribution claimed as a credit under this section may not 01 (1) be the basis for a credit claimed under another provision of this 02 title; and 03 (2) when combined with contributions that are the basis for credits 04 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 05 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 06 amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 07 member of an affiliated group, then the total amount of credits may not exceed 08 $10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 09 has the meaning given in AS 43.20.145. 10  * Sec. 19. AS 43.77.045(a) is amended to read: 11 (a) A person engaged in a floating fisheries business is allowed a credit 12 against the tax due under this chapter for 13 (1) contributions of cash or equipment accepted for direct instruction, 14 research, and educational support purposes, including library and museum 15 acquisitions, and contributions to endowment, by an Alaska university foundation, by 16 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 17 national or regional accreditation association, or by a public or private nonprofit 18 elementary or secondary school in the state; 19 (2) contributions of cash or equipment accepted for secondary school 20 level vocational education courses, programs, and facilities by a school district in the 21 state; 22 (3) contributions of cash or equipment accepted for vocational 23 education courses, programs, and facilities by a state-operated vocational technical 24 education and training school; 25 (4) contributions of cash or equipment accepted for a facility by a 26 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 (5) contributions of cash or equipment accepted for Alaska Native 30 cultural or heritage programs and educational support, including mentoring and 31 tutoring, provided by a nonprofit agency for public school staff and for students who 01 are in grades kindergarten through 12 in the state; 02 (6) contributions of cash or equipment accepted for education, 03 research, rehabilitation, and facilities by an institution that is located in the state and 04 that qualifies as a coastal ecosystem learning center under the Coastal America 05 Partnership established by the federal government; 06 (7) contributions of cash or equipment accepted for the Alaska higher 07 education investment fund under AS 37.14.750; 08 (8) contributions of cash or equipment accepted for funding a 09 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 10 cost of a dual-credit course, including the cost of 11 (A) tuition and textbooks; 12 (B) registration, course, and programmatic student fees; 13 (C) on-campus room and board at the postsecondary institution 14 in the state that provides the dual-credit course; 15 (D) transportation costs to and from a residential school 16 approved by the Department of Education and Early Development under 17 AS 14.16.200 or the postsecondary school in the state that provides the dual- 18 credit course; and 19 (E) other related educational and programmatic costs; 20 (9) contributions of cash or equipment accepted for constructing, 21 operating, or maintaining a residential housing facility by a residential school 22 approved by the Department of Education and Early Development under 23 AS 14.16.200; 24 (10) contributions of cash or equipment accepted for childhood early 25 learning and development programs and educational support to childhood early 26 learning and development programs provided by a nonprofit corporation organized 27 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 28 Education and Early Development, or through a state grant; 29 (11) contributions of cash or equipment accepted for science, 30 technology, engineering, and math programs provided by a nonprofit agency or a 31 school district for school staff and for students in grades kindergarten through 12 in 01 the state; 02 (12) contributions of cash or equipment accepted for the operation of a 03 nonprofit organization dedicated to providing educational opportunities that promote 04 the legacy of public service contributions to the state and perpetuate ongoing 05 educational programs that foster public service leadership for future generations of 06 residents of the state; 07 (13) contributions of cash or equipment accepted for the operation of a 08 nonprofit educational resource center that supports academic achievement in grades 09 nine through 12 by coordinating curricula and statewide competition in the subject 10 areas of economics, science, social science, literature, music, art, mathematics, 11 writing, speech, and interview skills and by providing student scholarships [; 12 (14) EXPENDITURES MADE TO OPERATE A CHILD CARE 13 FACILITY IN THE STATE FOR THE CHILDREN OF THE TAXPAYER'S 14 EMPLOYEES; 15 (15) CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED 16 BY A CHILD CARE FACILITY IN THE STATE OPERATED BY A NONPROFIT 17 CORPORATION AND ATTENDED BY ONE OR MORE CHILDREN OF THE 18 TAXPAYER'S EMPLOYEES; AND 19 (16) A PAYMENT TO AN EMPLOYEE OF THE TAXPAYER 20 MADE BY THE TAXPAYER FOR THE PURPOSE OF OFFSETTING THE 21 EMPLOYEE'S CHILD CARE COSTS INCURRED IN THE STATE]. 22  * Sec. 20. AS 43.77.045(a), as amended by sec. 19 of this Act, is amended to read: 23 (a) A person engaged in a floating fisheries business is allowed a credit 24 against the tax due under this chapter for 25 (1) contributions of cash or equipment accepted for direct instruction, 26 research, and educational support purposes, including library and museum 27 acquisitions, and contributions to endowment, by an Alaska university foundation, by 28 a 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 (2) contributions of cash or equipment accepted for secondary school 01 level vocational education courses, programs, and facilities by a school district in the 02 state; 03 (3) contributions of cash or equipment accepted for vocational 04 education courses, programs, and facilities by a state-operated vocational technical 05 education and training school; 06 (4) contributions of cash or equipment accepted for a facility by a 07 nonprofit, public or private, Alaska two-year or four-year college accredited by a 08 national or regional accreditation association or by a public or private nonprofit 09 elementary or secondary school in the state; 10 (5) contributions of cash or equipment accepted for Alaska Native 11 cultural or heritage programs and educational support, including mentoring and 12 tutoring, provided by a nonprofit agency for public school staff and for students who 13 are in grades kindergarten through 12 in the state; 14 (6) contributions of cash or equipment accepted for education, 15 research, rehabilitation, and facilities by an institution that is located in the state and 16 that qualifies as a coastal ecosystem learning center under the Coastal America 17 Partnership established by the federal government; 18 (7) contributions of cash or equipment accepted for the Alaska higher 19 education investment fund under AS 37.14.750; 20 (8) contributions of cash or equipment accepted for funding a 21 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 22 cost of a dual-credit course, including the cost of 23 (A) tuition and textbooks; 24 (B) registration, course, and programmatic student fees; 25 (C) on-campus room and board at the postsecondary institution 26 in the state that provides the dual-credit course; 27 (D) transportation costs to and from a residential school 28 approved by the Department of Education and Early Development under 29 AS 14.16.200 or the postsecondary school in the state that provides the dual- 30 credit course; and 31 (E) other related educational and programmatic costs; 01 (9) contributions of cash or equipment accepted for constructing, 02 operating, or maintaining a residential housing facility by a residential school 03 approved by the Department of Education and Early Development under 04 AS 14.16.200; 05 (10) contributions of cash or equipment accepted for childhood early 06 learning and development programs and educational support to childhood early 07 learning and development programs provided by a nonprofit corporation organized 08 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 09 Education and Early Development, or through a state grant; 10 (11) contributions of cash or equipment accepted for science, 11 technology, engineering, and math programs provided by a nonprofit agency or a 12 school district for school staff and for students in grades kindergarten through 12 in 13 the state; 14 (12) contributions of cash or equipment accepted for the operation of a 15 nonprofit organization dedicated to providing educational opportunities that promote 16 the legacy of public service contributions to the state and perpetuate ongoing 17 educational programs that foster public service leadership for future generations of 18 residents of the state; 19 (13) contributions of cash or equipment accepted for the operation of a 20 nonprofit educational resource center that supports academic achievement in grades 21 nine through 12 by coordinating curricula and statewide competition in the subject 22 areas of economics, science, social science, literature, music, art, mathematics, 23 writing, speech, and interview skills and by providing student scholarships; 24 (14) expenditures made to operate a child care facility in the state  25 for the children of the taxpayer's employees;  26 (15) contributions of cash or equipment accepted by a child care  27 facility in the state operated by a nonprofit corporation and attended by one or  28 more children of the taxpayer's employees; and  29 (16) a payment to an employee of the taxpayer made by the  30 taxpayer for the purpose of offsetting the employee's child care costs incurred in  31 the state. 01  * Sec. 21. AS 43.77.045(d) is amended to read:  02 (d) A contribution claimed as a credit under this section may not 03 (1) be the basis for a credit claimed under another provision of this 04 title; and 05 (2) when combined with contributions that are the basis for credits 06 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 07 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 08 amount of the credits exceeding $10,000,000 [$3,000,000]; if the taxpayer is a 09 member of an affiliated group, then the total amount of credits may not exceed 10 $10,000,000 [$3,000,000] for the affiliated group; in this paragraph, "affiliated group" 11 has the meaning given in AS 43.20.145. 12  * Sec. 22. AS 47.05.030(a) is amended to read: 13 (a) Except as provided in (b) and (c) of this section and for purposes directly 14 connected with the administration of general assistance, adult public assistance, the 15 day [CHILD] care assistance program authorized under AS 47.25.001 - 47.25.095, or 16 the Alaska temporary assistance program, and in accordance with the regulations of 17 the department, a person may not solicit, disclose, receive, make use of, or authorize, 18 knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 19 information concerning, persons applying for or receiving the assistance directly or 20 indirectly derived from the records, papers, files, or communications of the department 21 or subdivisions or agencies of the department, or acquired in the course of the 22 performance of official duties. 23  * Sec. 23. AS 47.05.030(a), as amended by sec. 22 of this Act, is amended to read: 24 (a) Except as provided in (b) and (c) of this section and for purposes directly 25 connected with the administration of general assistance, adult public assistance, the 26 child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or 27 the Alaska temporary assistance program, and in accordance with the regulations of 28 the department, a person may not solicit, disclose, receive, make use of, or authorize, 29 knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or 30 information concerning, persons applying for or receiving the assistance directly or 31 indirectly derived from the records, papers, files, or communications of the department 01 or subdivisions or agencies of the department, or acquired in the course of the 02 performance of official duties. 03  * Sec. 24. AS 47.05.085(a) is amended to read: 04 (a) The commissioner or the commissioner's designee at the director level may 05 issue subpoenas to compel the production of books, papers, correspondence, 06 memoranda, and other records considered necessary as evidence in connection with an 07 investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 08 (assistance for catastrophic illnesses and acute or chronic medical conditions), 09 AS 47.25 (day [CHILD] care assistance, child care grants, general relief, adult public 10 assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 11  * Sec. 25. AS 47.05.085(a), as amended by sec. 24 of this Act, is amended to read: 12 (a) The commissioner or the commissioner's designee at the director level may 13 issue subpoenas to compel the production of books, papers, correspondence, 14 memoranda, and other records considered necessary as evidence in connection with an 15 investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 16 (assistance for catastrophic illnesses and acute or chronic medical conditions), 17 AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public 18 assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program). 19  * Sec. 26. AS 47.25.001(a) is amended to read: 20 (a) The department shall 21 (1) implement and administer a program to assist in providing day 22 [CHILD] care for the children of low and moderate income families according to the 23 requirements of AS 47.25.001 - 47.25.095; 24 (2) establish standards of eligibility for day [CHILD] care benefits [; 25 THE STANDARDS MUST PROVIDE THAT THE MAXIMUM MONTHLY 26 HOUSEHOLD INCOME FOR A FAMILY TO BE ELIGIBLE FOR THE 27 PROGRAM IS 105 PERCENT OF THE MEDIAN MONTHLY HOUSEHOLD 28 INCOME IN THE STATE, ADJUSTED FOR FAMILY SIZE, UNLESS THE 29 FAMILY IS OTHERWISE EXEMPT FROM INCOME ELIGIBILITY 30 REQUIREMENTS]; 31 (3) contract for the care of children of eligible families; 01 (4) establish procedures to periodically review the needs of families 02 receiving day [CHILD] care benefits; 03 (5) provide notification to the local government body of the request for 04 a contract with a day [CHILD] care facility; 05 (6) establish an electronic application for assistance and allow an 06 applicant to submit an application in electronic format or in other formats required by 07 state and federal law; the electronic application must inform an applicant that a false 08 statement made on the application will be investigated and is punishable under 09 AS 11.56.210 [; 10 (7) ESTABLISH A PROGRAM TO PARTNER WITH PRIVATE 11 SECTOR ENTITIES TO CREATE INCENTIVES FOR EMPLOYERS TO 12 DEVELOP ON-SITE OR NEAR-SITE CHILD CARE]. 13  * Sec. 27. AS 47.25.001(a), as amended by sec. 26 of this Act, is amended to read: 14 (a) The department shall 15 (1) implement and administer a program to assist in providing child 16 [DAY] care for the children of low and moderate income families according to the 17 requirements of AS 47.25.001 - 47.25.095; 18 (2) establish standards of eligibility for child [DAY] care benefits; 19 (3) contract for the care of children of eligible families; 20 (4) establish procedures to periodically review the needs of families 21 receiving child [DAY] care benefits; 22 (5) provide notification to the local government body of the request for 23 a contract with a child [DAY] care facility; 24 (6) establish an electronic application for assistance and allow an 25 applicant to submit an application in electronic format or in other formats required by 26 state and federal law; the electronic application must inform an applicant that a false 27 statement made on the application will be investigated and is punishable under 28 AS 11.56.210. 29  * Sec. 28. AS 47.25.011 is amended to read: 30 Sec. 47.25.011. Administrative costs of program contractors. To defray 31 administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 01 or 12 percent, whichever is greater, of the day [CHILD] care assistance program funds 02 it receives from the department under the contract.  03  * Sec. 29. AS 47.25.011, as amended by sec. 28 of this Act, is amended to read: 04 Sec. 47.25.011. Administrative costs of program contractors. To defray 05 administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 06 or 12 percent, whichever is greater, of the child [DAY] care assistance program funds 07 it receives from the department under the contract.  08  * Sec. 30. AS 47.25.021 is amended to read: 09 Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 10 the care of children of a low or moderate income family only if a parent or guardian, 11 because of the day [CHILD] care, is freed to work or to seek work or to attend school. 12 Benefits may not be paid for the care of children of a family where one parent or 13 guardian is not working, actively seeking work, or attending school and is physically 14 and mentally capable of caring for the children  15  * Sec. 31. AS 47.25.021, as amended by sec. 30 of this Act, is amended to read: 16 Sec. 47.25.021. Conditions of receipt of benefits. Benefits may be paid for 17 the care of children of a low or moderate income family only if a parent or guardian, 18 because of the child [DAY] care, is freed to work or to seek work or to attend school. 19 Benefits may not be paid for the care of children of a family where one parent or 20 guardian is not working, actively seeking work, or attending school and is physically 21 and mentally capable of caring for the children  22  * Sec. 32. AS 47.25.031 is amended to read: 23 Sec. 47.25.031. Eligibility of families for benefits. The department shall 24 determine the eligibility of families for day [CHILD] care benefits on the basis of the 25 following factors:  26 (1) income of the family including salary, alimony, child support, 27 retirement benefits, social security, and any other source of income; 28 (2) number of children in the family; 29 (3) whether there is one parent or guardian solely responsible for the 30 care of the family. 31  * Sec. 33. AS 47.25.031, as amended by sec. 32 of this Act, is amended to read: 01 Sec. 47.25.031. Eligibility of families for benefits. The department shall 02 determine the eligibility of families for child [DAY] care benefits on the basis of the 03 following factors:  04 (1) income of the family including salary, alimony, child support, 05 retirement benefits, social security, and any other source of income, unless the family  06 is otherwise exempt from income eligibility requirements; 07 (2) number of children in the family; 08 (3) whether there is one parent or guardian solely responsible for the 09 care of the family. 10  * Sec. 34. AS 47.25.041 is amended to read: 11 Sec. 47.25.041. Contributions by parent or guardian. The department shall 12 develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 13 determining the amount to be contributed by the parent or guardian for child care [; 14 THE AMOUNT MAY NOT EXCEED SEVEN PERCENT OF THE FAMILY 15 MONTHLY INCOME]. The contribution of the parent or guardian shall be paid to the 16 day [CHILD] care facility. 17  * Sec. 35. AS 47.25.041, as amended by sec. 34 of this Act, is amended to read: 18 Sec. 47.25.041. Contributions by parent or guardian. The department shall 19 develop a sliding fee scale based on the factors listed in AS 47.25.031 for purposes of 20 determining the amount to be contributed by the parent or guardian for child care. The 21 contribution of the parent or guardian shall be paid to the child [DAY] care facility. 22  * Sec. 36. AS 47.25.051 is amended to read: 23 Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 24 select the day [CHILD] care facility for the care of their children.  25 (b) Benefits shall be paid by the department directly to the municipality or 26 organization contracting with the day [CHILD] care facility. 27 (c) The department shall use a market rate study or a cost of care study to 28 establish a subsidy rate for each region served by the program established under 29 AS 47.25.001. The department shall use the subsidy rate to determine the amount of 30 benefits payable by the department under (b) of this section. 31  * Sec. 37. AS 47.25.051, as amended by sec. 36 of this Act, is amended to read: 01 Sec. 47.25.051. Placement; payment by state. (a) Parents or guardians shall 02 select the child [DAY] care facility for the care of their children.  03 (b) Benefits shall be paid by the department directly to the municipality or 04 organization contracting with the child [DAY] care facility. 05 (c) The department shall use a market rate study or a cost of care study to 06 establish a subsidy rate for each region served by the program established under 07 AS 47.25.001. The department shall use the subsidy rate to determine the amount of 08 benefits payable by the department under (b) of this section. 09  * Sec. 38. AS 47.25.051 is amended by adding a new subsection to read: 10 (d) The department shall use a market rate study or a cost of care study, or 11 both, to establish a subsidy rate for each region served by the program established 12 under AS 47.25.001. The department shall use the subsidy rate to determine the 13 amount of benefits payable by the department under (b) of this section. 14  * Sec. 39. AS 47.25.071(b) is amended to read: 15 (b) To qualify for a grant under (a) or (d) of this section, the child care facility 16 must 17 (1) be currently licensed under AS 47.32 and applicable municipal 18 licensing requirements; 19 (2) participate in the day [CHILD] care assistance program under 20 AS 47.25.001 - 47.25.095; and 21 (3) provide care under a payment system as provided in (g) of this 22 section [; AND 23 (4) BE DESIGNATED AS A QUALITY CHILD CARE FACILITY 24 BY THE DEPARTMENT]. 25  * Sec. 40. AS 47.25.071(b), as amended by sec. 39 of this Act, is amended to read: 26 (b) To qualify for a grant under (a) or (d) of this section, the child care facility 27 must 28 (1) be currently licensed under AS 47.32 and applicable municipal 29 licensing requirements; 30 (2) participate in the child [DAY] care assistance program under 31 AS 47.25.001 - 47.25.095; 01 (3) provide care under a payment system as provided in (g) of this 02 section. 03  * Sec. 41. AS 47.25.071(g) is amended to read: 04 (g) Each [A] 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 day [CHILD] 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 11 FAMILIES WHEN FILLING AVAILABLE CHILD CARE SPACES IN THE 12 FACILITY]. 13  * Sec. 42. AS 47.25.071(g), as amended by sec. 41 of this Act, is amended to read: 14 (g) When filling available child care spaces in the facility, a [EACH] child 15 care facility receiving a grant under (a) or (d) of this section shall give priority to  16 children participating in child [ASSURE THAT AT LEAST 15 PERCENT OR 17 ONE OF ITS CHILD CARE SPACES RECEIVING SUBSIDY UNDER THIS 18 SECTION, WHICHEVER IS GREATER, WILL BE MADE AVAILABLE, IF 19 REQUESTED, TO CHILDREN ELIGIBLE FOR DAY] care assistance under 20 AS 47.25.001 - 47.25.095 [, WHOSE PARENTS OR GUARDIANS WISH TO PAY 21 FOR CARE BASED ON ATTENDANCE ONLY]. 22  * Sec. 43. AS 47.25.071(h) is amended to read: 23 (h) The department shall, in consultation with interested child care  24 providers [A CHILD CARE RESOURCE AND REFERRAL AGENCY IN THE 25 STATE] and parents, adopt regulations to carry out the purposes of this section [, 26 INCLUDING CRITERIA USED TO DESIGNATE A CHILD CARE FACILITY AS 27 A QUALITY CHILD CARE FACILITY UNDER (b)(4) OF THIS SECTION]. 28  * Sec. 44. AS 47.25.071(h), as amended by sec. 43 of this Act, is amended to read: 29 (h) The department shall, in consultation with a child care resource and  30 referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and 31 parents, adopt regulations to carry out the purposes of this section. 01  * Sec. 45. AS 47.25.071 is amended by adding new subsections to read: 02 (k) In addition to the grants provided in (a) and (d) of this section, the 03 department may, subject to appropriations for that purpose, provide grants to the 04 highest performing and highest quality child care facilities in the state. The department 05 may use quality recognition and improvement system metrics to determine the highest 06 performing and highest quality child care facilities in the state. To receive a grant 07 under this subsection, the child care facility must be currently licensed under AS 47.32 08 and applicable municipal licensing requirements. 09 (l) A child care facility receiving a grant under (a) or (d) of this section may 10 not deny a child acceptance to the facility based on disability or socioeconomic status. 11  * Sec. 46. AS 47.25.095(2) is amended to read: 12 (2) "child care facility" means an establishment licensed as a child care 13 facility under AS 47.32, including day care centers, family day care homes, and  14 schools for preschool age children, that provides care for children not related by 15 blood, marriage, or legal adoption to the owner, operator, or manager of the facility 16 [OR AN ESTABLISHMENT RECOGNIZED BY THE FEDERAL GOVERNMENT 17 FOR THE CARE OF CHILDREN]; 18  * Sec. 47. AS 47.25.095(2), as amended by sec. 46 of this Act, is amended to read: 19 (2) "child care facility" means an establishment licensed as a child care 20 facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY 21 CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that 22 provides care for children not related by blood, marriage, or legal adoption to the 23 owner, operator, or manager of the facility or an establishment recognized by the  24 federal government for the care of children; 25  * Sec. 48. AS 47.25.095(3) is amended to read: 26 (3) "day [CHILD] care" means the care, supervision, and guidance of 27 a child or children unaccompanied by a parent or legal guardian on a regular basis for 28 periods of less than 24 hours a day; 29  * Sec. 49. AS 47.25.095(3), as amended by sec. 48 of this Act, is amended to read: 30 (3) "child [DAY] care" means the care, supervision, and guidance of a 31 child or children unaccompanied by a parent or legal guardian on a regular basis for 01 periods of less than 24 hours a day; 02  * Sec. 50. AS 47.25.051(c), 47.25.071(i), 47.25.071(j), and 47.25.095(4) are repealed. 03  * Sec. 51. The uncodified law of the State of Alaska is amended by adding a new section to 04 read: 05 CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL. To 06 the extent necessary to implement sec. 38 of this Act, the Department of Health shall amend 07 and submit for federal approval the state plan for the state's child care assistance program 08 under the federal child care and development fund program, consistent with AS 47.25.051, as 09 amended by sec. 38 of this Act. 10  * Sec. 52. The uncodified law of the State of Alaska is amended by adding a new section to 11 read: 12 CONDITIONAL EFFECT; NOTIFICATION. (a) Section 38 of this Act takes effect 13 only if, on or before January 1, 2027, the United States Department of Health and Human 14 Services 15 (1) approves the amendment to the state plan for the child care assistance 16 program under the federal child care and development fund program, consistent with 17 AS 47.25.051, as amended by sec. 38 of this Act; or 18 (2) determines that approval of the amendment to the state plan for the child 19 care assistance program is not necessary. 20 (b) The commissioner of health shall notify the revisor of statutes in writing within 30 21 days after the United States Department of Health and Human Services approves the 22 amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of 23 this section. 24  * Sec. 53. If sec. 38 of this Act takes effect, it takes effect on the day after the date the 25 United States Department of Health and Human Services approves the corresponding 26 amendment to the state plan or determines that approval is not necessary. 27  * Sec. 54. Except as provided in sec. 53 of this Act, this Act takes effect immediately under 28 AS 01.10.070(c).