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