CSSB 84(FIN): "An Act relating to funding for high school vocational and technical instruction as a component of funding for public schools; relating to the base student allocation; relating to education tax credits; providing for an effective date by amending the effective date in sec. 57, ch. 92, SLA 2010; and providing for an effective date."
00 CS FOR SENATE BILL NO. 84(FIN) 01 "An Act relating to funding for high school vocational and technical instruction as a 02 component of funding for public schools; relating to the base student allocation; relating 03 to education tax credits; providing for an effective date by amending the effective date in 04 sec. 57, ch. 92, SLA 2010; and providing for an effective date." 05 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 06 * Section 1. AS 14.17.410(b) is amended to read: 07 (b) Public school funding consists of state aid, a required local contribution, 08 and eligible federal impact aid determined as follows: 09 (1) state aid equals basic need minus a required local contribution and 10 90 percent of eligible federal impact aid for that fiscal year; basic need equals the sum 11 obtained under (D) of this paragraph, multiplied by the base student allocation set out 12 in AS 14.17.470; district adjusted ADM is calculated as follows: 13 (A) the ADM of each school in the district is calculated by 14 applying the school size factor to the student count as set out in AS 14.17.450;
01 (B) the number obtained under (A) of this paragraph is 02 multiplied by the district cost factor described in AS 14.17.460; 03 (C) the ADMs of each school in a district, as adjusted 04 according to (A) and (B) of this paragraph, are added; the sum is then 05 multiplied by the special needs factor set out in AS 14.17.420(a)(1) and the 06 high school vocational education factor set out in AS 14.17.420(a)(3); 07 (D) the number obtained for intensive services under 08 AS 14.17.420(a)(2) and the number obtained for correspondence study under 09 AS 14.17.430 are added to the number obtained under (C) of this paragraph; 10 (E) notwithstanding (A) - (C) of this paragraph, if a school 11 district's ADM adjusted for school size under (A) of this paragraph decreases 12 by five percent or more from one fiscal year to the next fiscal year, the school 13 district may use the last fiscal year before the decrease as a base fiscal year to 14 offset the decrease, according to the following method: 15 (i) for the first fiscal year after the base fiscal year 16 determined under this subparagraph, the school district's ADM adjusted 17 for school size determined under (A) of this paragraph is calculated as 18 the district's ADM adjusted for school size, plus 75 percent of the 19 difference in the district's ADM adjusted for school size between the 20 base fiscal year and the first fiscal year after the base fiscal year; 21 (ii) for the second fiscal year after the base fiscal year 22 determined under this subparagraph, the school district's ADM adjusted 23 for school size determined under (A) of this paragraph is calculated as 24 the district's ADM adjusted for school size, plus 50 percent of the 25 difference in the district's ADM adjusted for school size between the 26 base fiscal year and the second fiscal year after the base fiscal year; 27 (iii) for the third fiscal year after the base fiscal year 28 determined under this subparagraph, the school district's ADM adjusted 29 for school size determined under (A) of this paragraph is calculated as 30 the district's ADM adjusted for school size, plus 25 percent of the 31 difference in the district's ADM adjusted for school size between the
01 base fiscal year and the third fiscal year after the base fiscal year; 02 (F) the method established in (E) of this paragraph is available 03 to a school district for the three fiscal years following the base fiscal year 04 determined under (E) of this paragraph only if the district's ADM adjusted for 05 school size determined under (A) of this paragraph for each fiscal year is less 06 than the district's ADM adjusted for school size in the base fiscal year; 07 (G) the method established in (E) of this paragraph does not 08 apply to a decrease in the district's ADM adjusted for school size resulting 09 from a loss of enrollment that occurs as a result of a boundary change under 10 AS 29; 11 (2) the required local contribution of a city or borough school district is 12 the equivalent of a four mill tax levy on the full and true value of the taxable real and 13 personal property in the district as of January 1 of the second preceding fiscal year, as 14 determined by the Department of Commerce, Community, and Economic 15 Development under AS 14.17.510 and AS 29.45.110, not to exceed 45 percent of a 16 district's basic need for the preceding fiscal year as determined under (1) of this 17 subsection. 18 * Sec. 2. AS 14.17.420(a) is amended to read: 19 (a) As a component of public school funding, a district is eligible for special 20 needs and high school vocational and technical instruction funding and may be 21 eligible for intensive services funding as follows: 22 (1) special needs funding is available to a district to assist the district 23 in providing special education, gifted and talented education, vocational education, 24 and bilingual education services to its students; a special needs funding factor of 1.20 25 shall be applied as set out in AS 14.17.410(b)(1); 26 (2) in addition to the special needs funding for which a district is 27 eligible under (1) of this subsection, a district is eligible for intensive services funding 28 for each special education student who needs and receives intensive services and is 29 enrolled on the last day of the count period; for each such student, intensive services 30 funding is equal to the intensive student count multiplied by 13; 31 (3) in addition to the special needs and intensive services funding
01 available under (1) and (2) of this subsection, high school vocational and 02 technical instruction funding is available to assist districts in providing vocational 03 and technical instruction to students who are enrolled in grades nine through 12; 04 a high school vocational and technical instruction funding factor of 1.01 shall be 05 applied as set out in AS 14.17.410(b)(1); in this paragraph, "vocational and 06 technical instruction" excludes costs associated with 07 (A) administrative expenses; and 08 (B) instruction in general literacy, mathematics, and job 09 readiness skills. 10 * Sec. 3. AS 14.17.440(a) is amended to read: 11 (a) Except as provided in AS 14.17.400(b), funding for state boarding schools 12 established under AS 14.16.010 includes an allocation from the public education fund 13 in an amount calculated by 14 (1) determining the ADM of state boarding schools by applying the 15 school size factor to the student count as described in AS 14.17.450; 16 (2) multiplying the number obtained under (1) of this subsection by the 17 special needs factor in AS 14.17.420(a)(1) and the high school vocational education 18 factor set out in AS 14.17.420(a)(3) and multiplying that product by the base student 19 allocation; and 20 (3) multiplying the product determined under (2) of this subsection by 21 the district cost factor that is applicable to calculation of the state aid for the adjacent 22 school district under AS 14.17.460. 23 * Sec. 4. AS 14.17.470 is amended to read: 24 Sec. 14.17.470. Base student allocation. The base student allocation is $5,790 25 [$5,680]. 26 * Sec. 5. AS 21.96.070(a) is amended to read: 27 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 28 AS 21.66.110 for cash contributions accepted 29 (1) for direct instruction, research, and educational support purposes, 30 including library and museum acquisitions, and contributions to endowment, by an 31 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or
01 four-year college accredited by a regional accreditation association; 02 (2) for secondary school level vocational education courses, programs, 03 and facilities by a school district in the state; 04 (3) for vocational education courses, programs, and facilities by a 05 state-operated vocational technical education and training school; [AND] 06 (4) for a facility by a nonprofit, public or private, Alaska two-year or 07 four-year college accredited by a regional accreditation association; and 08 (5) for education, research, rehabilitation, and facilities by an 09 institution that is located in the state and that qualifies as a coastal ecosystem 10 learning center under the Coastal America Partnership established by the federal 11 government. 12 * Sec. 6. AS 43.20.014(a) is amended to read: 13 (a) A taxpayer is allowed a credit against the tax due under this chapter for 14 cash contributions accepted 15 (1) for direct instruction, research, and educational support purposes, 16 including library and museum acquisitions, and contributions to endowment, by an 17 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 18 four-year college accredited by a regional accreditation association; 19 (2) for secondary school level vocational education courses, programs, 20 and facilities by a school district in the state; 21 (3) for vocational education courses, programs, and facilities by a 22 state-operated vocational technical education and training school; [AND] 23 (4) for a facility by a nonprofit, public or private, Alaska two-year or 24 four-year college accredited by a regional accreditation association; and 25 (5) for education, research, rehabilitation, and facilities by an 26 institution that is located in the state and that qualifies as a coastal ecosystem 27 learning center under the Coastal America Partnership established by the federal 28 government. 29 * Sec. 7. AS 43.55.019(a) is amended to read: 30 (a) A producer of oil or gas is allowed a credit against the tax due under this 31 chapter for cash contributions accepted
01 (1) for direct instruction, research, and educational support purposes, 02 including library and museum acquisitions, and contributions to endowment, by an 03 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 04 four-year college accredited by a regional accreditation association; 05 (2) for secondary school level vocational education courses, programs, 06 and facilities by a school district in the state; 07 (3) for vocational education courses, programs, and facilities by a 08 state-operated vocational technical education and training school; [AND] 09 (4) for a facility by a nonprofit, public or private, Alaska two-year or 10 four-year college accredited by a regional accreditation association; and 11 (5) for education, research, rehabilitation, and facilities by an 12 institution that is located in the state and that qualifies as a coastal ecosystem 13 learning center under the Coastal America Partnership established by the federal 14 government. 15 * Sec. 8. AS 43.56.018(a) is amended to read: 16 (a) The owner of property taxable under this chapter is allowed a credit 17 against the tax due under this chapter for cash contributions accepted 18 (1) for direct instruction, research, and educational support purposes, 19 including library and museum acquisitions, and contributions to endowment, by an 20 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 21 four-year college accredited by a regional accreditation association; 22 (2) for secondary school level vocational education courses, programs, 23 and facilities by a school district in the state; 24 (3) for vocational education courses, programs, and facilities by a 25 state-operated vocational technical education and training school; [AND] 26 (4) for a facility by a nonprofit, public or private, Alaska two-year or 27 four-year college accredited by a regional accreditation association; and 28 (5) for education, research, rehabilitation, and facilities by an 29 institution that is located in the state and that qualifies as a coastal ecosystem 30 learning center under the Coastal America Partnership established by the federal 31 government.
01 * Sec. 9. AS 43.65.018(a) is amended to read: 02 (a) A person engaged in the business of mining in the state is allowed a credit 03 against the tax due under this chapter for cash contributions accepted 04 (1) for direct instruction, research, and educational support purposes, 05 including library and museum acquisitions, and contributions to endowment, by an 06 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 07 four-year college accredited by a regional accreditation association; 08 (2) for secondary school level vocational education courses, programs, 09 and facilities by a school district in the state; 10 (3) for vocational education courses, programs, and facilities by a 11 state-operated vocational technical education and training school; [AND] 12 (4) for a facility by a nonprofit, public or private, Alaska two-year or 13 four-year college accredited by a regional accreditation association; and 14 (5) for education, research, rehabilitation, and facilities by an 15 institution that is located in the state and that qualifies as a coastal ecosystem 16 learning center under the Coastal America Partnership established by the federal 17 government. 18 * Sec. 10. AS 43.75.018(a) is amended to read: 19 (a) A person engaged in a fisheries business is allowed a credit against the tax 20 due under this chapter for cash contributions accepted 21 (1) for direct instruction, research, and educational support purposes, 22 including library and museum acquisitions, and contributions to endowment, by an 23 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 24 four-year college accredited by a regional accreditation association; 25 (2) for secondary school level vocational education courses, programs, 26 and facilities by a school district in the state; 27 (3) for vocational education courses, programs, and facilities by a 28 state-operated vocational technical education and training school; [AND] 29 (4) for a facility by a nonprofit, public or private, Alaska two-year or 30 four-year college accredited by a regional accreditation association; and 31 (5) for education, research, rehabilitation, and facilities by an
01 institution that is located in the state and that qualifies as a coastal ecosystem 02 learning center under the Coastal America Partnership established by the federal 03 government. 04 * Sec. 11. AS 43.77.045(a) is amended to read: 05 (a) In addition to the credit allowed under AS 43.77.040, a person engaged in 06 a floating fisheries business is allowed a credit against the tax due under this chapter 07 for cash contributions accepted 08 (1) for direct instruction, research, and educational support purposes, 09 including library and museum acquisitions, and contributions to endowment, by an 10 Alaska university foundation or by a nonprofit, public or private, Alaska two-year or 11 four-year college accredited by a regional accreditation association; 12 (2) for secondary school level vocational education courses, programs, 13 and facilities by a school district in the state; 14 (3) for vocational education courses, programs, and facilities by a 15 state-operated vocational technical education and training school; [AND] 16 (4) for a facility by a nonprofit, public or private, Alaska two-year or 17 four-year college accredited by a regional accreditation association; and 18 (5) for education, research, rehabilitation, and facilities by an 19 institution that is located in the state and that qualifies as a coastal ecosystem 20 learning center under the Coastal America Partnership established by the federal 21 government. 22 * Sec. 12. AS 21.96.070(a)(5); AS 43.20.014(a)(5); AS 43.55.019(a)(5); 23 AS 43.56.018(a)(5); AS 43.65.018(a)(5); AS 43.75.018(a)(5); and AS 43.77.045(a)(5) are 24 repealed January 1, 2021. 25 * Sec. 13. Section 57, ch. 92, SLA 2010, is amended to read: 26 Sec. 57. Except as provided in sec. 56 of this Act, this Act takes effect 27 January 1, 2021 [2014]. 28 * Sec. 14. This Act takes effect July 1, 2011.