HB 121: "An Act relating to education tax credits for certain payments and contributions for child care and child care facilities; and providing for an effective date."
00 HOUSE BILL NO. 121 01 "An Act relating to education tax credits for certain payments and contributions for 02 child care and child care facilities; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 21.96.070(a) is amended to read: 05 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 06 AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 07 (1) contributions of cash or equipment accepted for direct 08 instruction, research, and educational support purposes, including library and museum 09 acquisitions, and contributions to endowment, by an Alaska university foundation or 10 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 11 national or regional accreditation association; 12 (2) contributions of cash or equipment accepted for secondary 13 school level vocational education courses, programs, and facilities by a school district 14 in the state;
01 (3) contributions of cash or equipment accepted for vocational 02 education courses, programs, and facilities by a state-operated vocational technical 03 education and training school; 04 (4) contributions of cash or equipment accepted for a facility by a 05 nonprofit, public or private, Alaska two-year or four-year college accredited by a 06 national or regional accreditation association; 07 (5) contributions of cash or equipment accepted for Alaska Native 08 cultural or heritage programs and educational support, including mentoring and 09 tutoring, provided by a nonprofit agency for public school staff and for students who 10 are in grades kindergarten through 12 in the state; [AND] 11 (6) contributions of cash or equipment accepted for education, 12 research, rehabilitation, and facilities by an institution that is located in the state and 13 that qualifies as a coastal ecosystem learning center under the Coastal America 14 Partnership established by the federal government; 15 (7) expenditures made to operate a child care facility for the 16 children of the taxpayer's employees; 17 (8) contributions of cash or equipment accepted by a child care 18 facility operated by a nonprofit corporation and attended by one or more 19 children of the taxpayer's employees; and 20 (9) a payment to an employee of the taxpayer made by the 21 taxpayer for the purpose of offsetting the employee's child care costs. 22 * Sec. 2. AS 43.20.014(a) is amended to read: 23 (a) A taxpayer is allowed a credit against the tax due under this chapter for 24 [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 25 (1) contributions of cash or equipment accepted for direct 26 instruction, 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
01 school level vocational education courses, programs, and facilities by a school district 02 in the 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 22 higher 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 09 early 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; [AND] 17 (12) contributions of cash or equipment accepted for the operation 18 of a nonprofit organization dedicated to providing educational opportunities that 19 promote 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) expenditures made to operate a child care facility for the 23 children of the taxpayer's employees; 24 (14) contributions of cash or equipment accepted by a child care 25 facility operated by a nonprofit corporation and attended by one or more 26 children of the taxpayer's employees; and 27 (15) a payment to an employee of the taxpayer made by the 28 taxpayer for the purpose of offsetting the employee's child care costs. 29 * Sec. 3. AS 43.55.019(a) is amended to read: 30 (a) A producer of oil or gas is allowed a credit against the tax levied by 31 AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED
01 FOR] 02 (1) contributions of cash or equipment accepted for direct 03 instruction, research, and educational support purposes, including library and museum 04 acquisitions, and contributions to endowment, by an Alaska university foundation or 05 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 06 national or regional accreditation association; 07 (2) contributions of cash or equipment accepted for secondary 08 school level vocational education courses, programs, and facilities by a school district 09 in the state; 10 (3) contributions of cash or equipment accepted for vocational 11 education courses, programs, equipment, and facilities by a state-operated vocational 12 technical education and training school, a nonprofit regional training center recognized 13 by the Department of Labor and Workforce Development, and an apprenticeship 14 program in the state that is registered with the United States Department of Labor 15 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 16 (4) contributions of cash or equipment accepted for a facility by a 17 nonprofit, public or private, Alaska two-year or four-year college accredited by a 18 national or regional accreditation association; 19 (5) contributions of cash or equipment accepted for Alaska Native 20 cultural or heritage programs and educational support, including mentoring and 21 tutoring, provided by a nonprofit agency for public school staff and for students who 22 are in grades kindergarten through 12 in the state; 23 (6) contributions of cash or equipment accepted for education, 24 research, rehabilitation, and facilities by an institution that is located in the state and 25 that qualifies as a coastal ecosystem learning center under the Coastal America 26 Partnership established by the federal government; [AND] 27 (7) contributions of cash or equipment accepted for the Alaska 28 higher education investment fund under AS 37.14.750; 29 (8) expenditures made to operate a child care facility for the 30 children of the producer's employees; 31 (9) contributions of cash or equipment accepted by a child care
01 facility operated by a nonprofit corporation and attended by one or more 02 children of the producer's employees; and 03 (10) a payment to an employee of the producer made by the 04 producer for the purpose of offsetting the employee's child care costs. 05 * Sec. 4. AS 43.56.018(a) is amended to read: 06 (a) The owner of property taxable under this chapter is allowed a credit 07 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 08 EQUIPMENT ACCEPTED FOR] 09 (1) contributions of cash or equipment accepted for direct 10 instruction, research, and educational support purposes, including library and museum 11 acquisitions, and contributions to endowment, by an Alaska university foundation or 12 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 13 national or regional accreditation association; 14 (2) contributions of cash or equipment accepted for secondary 15 school level vocational education courses, programs, and facilities by a school district 16 in the state; 17 (3) contributions of cash or equipment accepted for vocational 18 education courses, programs, and facilities by a state-operated vocational technical 19 education and training school; 20 (4) contributions of cash or equipment accepted for a facility by a 21 nonprofit, public or private, Alaska two-year or four-year college accredited by a 22 national or regional accreditation association; 23 (5) contributions of cash or equipment accepted for Alaska Native 24 cultural or heritage programs and educational support, including mentoring and 25 tutoring, provided by a nonprofit agency for public school staff and for students who 26 are in grades kindergarten through 12 in the state; 27 (6) contributions of cash or equipment accepted for education, 28 research, rehabilitation, and facilities by an institution that is located in the state and 29 that qualifies as a coastal ecosystem learning center under the Coastal America 30 Partnership established by the federal government; [AND] 31 (7) contributions of cash or equipment accepted for the Alaska
01 higher education investment fund under AS 37.14.750; 02 (8) expenditures made to operate a child care facility for the 03 children of the property owner's employees; 04 (9) contributions of cash or equipment accepted by a child care 05 facility operated by a nonprofit corporation and attended by one or more 06 children of the property owner's employees; and 07 (10) a payment to an employee of the property owner made by the 08 owner for the purpose of offsetting the employee's child care costs. 09 * Sec. 5. AS 43.65.018(a) is amended to read: 10 (a) A person engaged in the business of mining in the state is allowed a credit 11 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 12 EQUIPMENT ACCEPTED FOR] 13 (1) contributions of cash or equipment accepted for direct 14 instruction, 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 20 school level vocational education courses, programs, and facilities by a school district 21 in the 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 07 higher 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 25 early 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; [AND] 02 (12) contributions of cash or equipment accepted for the operation 03 of a nonprofit organization dedicated to providing educational opportunities that 04 promote 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) expenditures made to operate a child care facility for the 08 children of the person's employees; 09 (14) contributions of cash or equipment accepted by a child care 10 facility operated by a nonprofit corporation and attended by one or more 11 children of the person's employees; and 12 (15) a payment to an employee of the person's business made by 13 the person for the purpose of offsetting the employee's child care costs. 14 * Sec. 6. AS 43.75.018(a) is amended to read: 15 (a) A person engaged in a fisheries business is allowed a credit against the tax 16 due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT 17 ACCEPTED FOR] 18 (1) contributions of cash or equipment accepted for direct 19 instruction, research, and educational support purposes, including library and museum 20 acquisitions, and contributions to endowment, by an Alaska university foundation, by 21 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 22 national or regional accreditation association, or by a public or private nonprofit 23 elementary or secondary school in the state; 24 (2) contributions of cash or equipment accepted for secondary 25 school level vocational education courses, programs, and facilities by a school district 26 in the state; 27 (3) contributions of cash or equipment accepted for vocational 28 education courses, programs, and facilities by a state-operated vocational technical 29 education and training school; 30 (4) contributions of cash or equipment accepted for a facility by a 31 nonprofit, public or private, Alaska two-year or four-year college accredited by a
01 national or regional accreditation association or by a public or private nonprofit 02 elementary or secondary school in the state; 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 12 higher education investment fund under AS 37.14.750; 13 (8) contributions of cash or equipment accepted for funding a 14 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 15 cost of a dual-credit course, including the cost of 16 (A) tuition and textbooks; 17 (B) registration, course, and programmatic student fees; 18 (C) on-campus room and board at the postsecondary institution 19 in the state that provides the dual-credit course; 20 (D) transportation costs to and from a residential school 21 approved by the Department of Education and Early Development under 22 AS 14.16.200 or the postsecondary school in the state that provides the dual- 23 credit course; and 24 (E) other related educational and programmatic costs; 25 (9) contributions of cash or equipment accepted for constructing, 26 operating, or maintaining a residential housing facility by a residential school 27 approved by the Department of Education and Early Development under 28 AS 14.16.200; 29 (10) contributions of cash or equipment accepted for childhood 30 early learning and development programs and educational support to childhood early 31 learning and development programs provided by a nonprofit corporation organized
01 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 02 Education and Early Development, or through a state grant; 03 (11) contributions of cash or equipment accepted for science, 04 technology, engineering, and math programs provided by a nonprofit agency or a 05 school district for school staff and for students in grades kindergarten through 12 in 06 the state; [AND] 07 (12) contributions of cash or equipment accepted for the operation 08 of a nonprofit organization dedicated to providing educational opportunities that 09 promote the legacy of public service contributions to the state and perpetuate ongoing 10 educational programs that foster public service leadership for future generations of 11 residents of the state; 12 (13) expenditures made to operate a child care facility for the 13 children of the person's employees; 14 (14) contributions of cash or equipment accepted by a child care 15 facility operated by a nonprofit corporation and attended by one or more 16 children of the person's employees; and 17 (15) a payment to an employee of the person's business made by 18 the person for the purpose of offsetting the employee's child care costs. 19 * Sec. 7. AS 43.77.045(a) is amended to read: 20 (a) In addition to the credit allowed under AS 43.77.040, a person engaged in 21 a floating fisheries business is allowed a credit against the tax due under this chapter 22 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 23 (1) contributions of cash or equipment accepted for direct 24 instruction, research, and educational support purposes, including library and museum 25 acquisitions, and contributions to endowment, by an Alaska university foundation, by 26 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 27 national or regional accreditation association, or by a public or private nonprofit 28 elementary or secondary school in the state; 29 (2) contributions of cash or equipment accepted for secondary 30 school level vocational education courses, programs, and facilities by a school district 31 in the state;
01 (3) contributions of cash or equipment accepted for vocational 02 education courses, programs, and facilities by a state-operated vocational technical 03 education and training school; 04 (4) contributions of cash or equipment accepted for a facility by a 05 nonprofit, public or private, Alaska two-year or four-year college accredited by a 06 national or regional accreditation association or by a public or private nonprofit 07 elementary or secondary school in the state; 08 (5) contributions of cash or equipment accepted for Alaska Native 09 cultural or heritage programs and educational support, including mentoring and 10 tutoring, provided by a nonprofit agency for public school staff and for students who 11 are in grades kindergarten through 12 in the state; 12 (6) contributions of cash or equipment accepted for education, 13 research, rehabilitation, and facilities by an institution that is located in the state and 14 that qualifies as a coastal ecosystem learning center under the Coastal America 15 Partnership established by the federal government; 16 (7) contributions of cash or equipment accepted for the Alaska 17 higher education investment fund under AS 37.14.750; 18 (8) contributions of cash or equipment accepted for funding a 19 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 20 cost of a dual-credit course, including the cost of 21 (A) tuition and textbooks; 22 (B) registration, course, and programmatic student fees; 23 (C) on-campus room and board at the postsecondary institution 24 in the state that provides the dual-credit course; 25 (D) transportation costs to and from a residential school 26 approved by the Department of Education and Early Development under 27 AS 14.16.200 or the postsecondary school in the state that provides the dual- 28 credit course; and 29 (E) other related educational and programmatic costs; 30 (9) contributions of cash or equipment accepted for constructing, 31 operating, or maintaining a residential housing facility by a residential school
01 approved by the Department of Education and Early Development under 02 AS 14.16.200; 03 (10) contributions of cash or equipment accepted for childhood 04 early learning and development programs and educational support to childhood early 05 learning and development programs provided by a nonprofit corporation organized 06 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 07 Education and Early Development, or through a state grant; 08 (11) contributions of cash or equipment accepted for science, 09 technology, engineering, and math programs provided by a nonprofit agency or a 10 school district for school staff and for students in grades kindergarten through 12 in 11 the state; [AND] 12 (12) contributions of cash or equipment accepted for the operation 13 of a nonprofit organization dedicated to providing educational opportunities that 14 promote the legacy of public service contributions to the state and perpetuate ongoing 15 educational programs that foster public service leadership for future generations of 16 residents of the state; 17 (13) expenditures made to operate a child care facility for the 18 children of the person's employees; 19 (14) contributions of cash or equipment accepted by a child care 20 facility operated by a nonprofit corporation and attended by one or more 21 children of the person's employees; and 22 (15) a payment to an employee of the person's business made by 23 the person for the purpose of offsetting the employee's child care costs. 24 * Sec. 8. This Act takes effect January 1, 2022.