CSHB 46(L&C): "An Act relating to education tax credits for certain payments and contributions for child care and child care facilities; relating to the insurance tax education credit, the income tax education credit, the oil or gas producer education credit, the property tax education credit, the mining business education credit, the fisheries business education credit, and the fisheries resource landing tax education credit; allowing child care providers that receive state aid to organize and collectively bargain with the Department of Health; establishing the child care provider fund; providing for an effective date by amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 46(L&C) 01 "An Act relating to education tax credits for certain payments and contributions for 02 child care and child care facilities; relating to the insurance tax education credit, the 03 income tax education credit, the oil or gas producer education credit, the property tax 04 education credit, the mining business education credit, the fisheries business education 05 credit, and the fisheries resource landing tax education credit; allowing child care 06 providers that receive state aid to organize and collectively bargain with the Department 07 of Health; establishing the child care provider fund; providing for an effective date by 08 amending the effective date of secs. 1, 2, and 21, ch. 61, SLA 2014, as amended by sec. 09 40, ch. 101, SLA 2018; and providing for an effective date." 10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 11 * Section 1. The uncodified law of the State of Alaska is amended by adding a new section 12 to read:
01 LEGISLATIVE INTENT. It is the intent of the legislature to capitalize the child care 02 provider fund with a one-time $15,000,000 appropriation to the fund. 03 * Sec. 2. AS 21.96.070(a) is amended to read: 04 (a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or 05 AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] 06 (1) contributions of cash or equipment accepted for direct 07 instruction, research, and educational support purposes, including library and museum 08 acquisitions, and contributions to endowment, by an Alaska university foundation or 09 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 10 national or regional accreditation association; 11 (2) contributions of cash or equipment accepted for secondary 12 school level vocational education courses, programs, and facilities by a school district 13 in the state; 14 (3) contributions of cash or equipment accepted for vocational 15 education courses, programs, and facilities by a state-operated vocational technical 16 education and training school; 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; [AND] 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) expenditures made to operate a child care facility in the state 29 for the children of the taxpayer's employees; 30 (8) contributions of cash or equipment accepted by a child care 31 facility in the state operated by a nonprofit corporation and attended by one or
01 more children of the taxpayer's employees; and 02 (9) a payment to an employee of the taxpayer made by the 03 taxpayer for the purpose of offsetting the employee's child care costs incurred in 04 the state. 05 * Sec. 3. AS 21.96.070(d) is amended to read: 06 (d) A contribution claimed as a credit under this section may not 07 (1) be the basis for a credit claimed under another provision of this 08 title; and 09 (2) when combined with contributions that are the basis for credits 10 taken during the taxpayer's tax year under AS 43.20.014, AS 43.55.019, 11 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 12 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 13 an affiliated group, then the total amount of credits may not exceed $3,000,000 14 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 15 meaning given in AS 43.20.145. 16 * Sec. 4. AS 21.96.070 is amended by adding a new subsection to read: 17 (g) Beginning January 1, 2030, and every five years thereafter, the Department 18 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 19 of this section for inflation, using 100 percent of the change over the preceding five 20 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 21 compiled by the Bureau of Labor Statistics, United States Department of Labor. 22 * Sec. 5. AS 23.05.360(f) is amended to read: 23 (f) For purposes of holding hearings, the members of the board sit in panels of 24 three members. The chair designates the panel that will consider a matter. Each panel 25 must include a representative of management, a representative of labor, and a 26 representative from the general public. A member of one panel may serve on the other 27 panel when the chair considers it necessary for the prompt administration of 28 AS 23.40.070 - 23.40.260 (Public Employment Relations Act), AS 23.40.300 - 29 23.40.450, or AS 42.40 (Alaska Railroad Corporation Act). 30 * Sec. 6. AS 23.05.370(a) is amended to read: 31 (a) The agency shall
01 (1) establish its own rules of procedure; 02 (2) exercise general supervision and direct the activities of staff 03 assigned to it by the department; 04 (3) prepare and submit to the governor an annual report on labor 05 relations problems it has encountered during the previous year, including 06 recommendations for legislative action; the agency shall notify the legislature that the 07 report is available; 08 (4) serve as the labor relations agency under AS 23.40.070 - 23.40.260 09 (Public Employment Relations Act) and carry out the functions specified in that Act; 10 [AND] 11 (5) serve as the labor relations agency under AS 23.40.300 - 12 23.40.450 and carry out the functions specified in those sections; and 13 (6) serve as the railroad labor relations agency for the Alaska Railroad 14 under AS 42.40 (Alaska Railroad Corporation Act) and carry out the functions 15 specified in that Act. 16 * Sec. 7. AS 23.05.380 is amended to read: 17 Sec. 23.05.380. Regulations. The agency shall adopt regulations under 18 AS 44.62 (Administrative Procedure Act) to carry out labor relations functions under 19 AS 23.05.360 - 23.05.390, AS 23.40.070 - 23.40.260, AS 23.40.300 - 23.40.450, and 20 AS 42.40.730 - 42.40.890. 21 * Sec. 8. AS 23.40 is amended by adding new sections to read: 22 Article 3. Child Care Provider Organizations. 23 Sec. 23.40.300. Bargaining with child care provider organizations. The 24 Department of Health shall negotiate with and enter into written agreements with child 25 care provider organizations on matters of wages, hours, and other terms and conditions 26 of employment in the child care sector. 27 Sec. 23.40.310. Rights of child care providers. Child care providers may self- 28 organize and form, join, or assist an organization to bargain collectively through 29 representatives of their own choosing, and engage in concerted activities for the 30 purpose of collective bargaining or other mutual aid or protection. 31 Sec. 23.40.320. Collective bargaining unit. The labor relations agency shall
01 decide in each case, in order to assure to child care providers the fullest freedom in 02 exercising the rights guaranteed by AS 23.40.300 - 23.40.450, the unit appropriate for 03 the purposes of collective bargaining, based on factors that may include community of 04 interest, wages, hours, and other working conditions of the child care providers 05 involved, the history of collective bargaining, and the desires of the child care 06 providers. Bargaining units shall be as large as is reasonable, and unnecessary 07 fragmenting shall be avoided. 08 Sec. 23.40.330. Representatives and elections. (a) The labor relations agency 09 shall investigate a petition if the petition is submitted in a manner prescribed by the 10 labor relations agency and is 11 (1) by a child care provider, a group of child care providers, or an 12 organization acting on their behalf alleging that 30 percent of the child care providers 13 in a proposed bargaining unit 14 (A) want to be represented for collective bargaining by a labor 15 or child care provider organization as exclusive representative; or 16 (B) assert that the organization that has been certified or is 17 currently being recognized by the Department of Health as bargaining 18 representative is no longer the representative of the majority of child care 19 providers in the bargaining unit; or 20 (2) by the Department of Health alleging that one or more 21 organizations have presented to it a claim to be recognized as a representative of a 22 majority of child care providers in an appropriate bargaining unit. 23 (b) If the labor relations agency has reasonable cause to believe that a question 24 of representation exists, the agency shall provide for an appropriate hearing upon due 25 notice. If the labor relations agency finds that there is a question of representation, the 26 agency shall direct an election by secret ballot to determine whether or by which 27 organization the child care providers want to be represented and shall certify the 28 results of the election. Nothing in this section prohibits the waiving of hearings by 29 stipulation for the purpose of a consent election in conformity with the regulations of 30 the labor relations agency or an election in a bargaining unit agreed on by the parties. 31 The labor relations agency shall determine who is eligible to vote in an election and
01 shall establish rules governing the election. In an election in which none of the choices 02 on the ballot receives a majority of the votes cast, a runoff election shall be conducted, 03 the ballot providing for selection between the two choices receiving the largest and the 04 second largest number of valid votes cast in the election. If an organization receives 05 the majority of the votes cast in the election it shall be certified by the labor relations 06 agency as exclusive representative of all the child care providers in the bargaining 07 unit. 08 (c) An election may not be held in a bargaining unit or in a subdivision of a 09 bargaining unit if a valid election has been held within the preceding 12 months. 10 (d) Nothing in this chapter prohibits recognition of an organization as the 11 exclusive representative by the Department of Health by mutual consent. 12 (e) An election may not be directed by the labor relations agency in a 13 bargaining unit in which there is in force a valid collective bargaining agreement, 14 except during a 90-day period preceding the expiration date. However, a collective 15 bargaining agreement may not bar an election upon petition of child care providers in 16 the bargaining unit but not parties to the agreement if more than three years have 17 elapsed since the execution of the agreement or the last timely renewal, whichever was 18 later. 19 Sec. 23.40.340. Unfair labor practices. (a) The Department of Health or an 20 agent of the Department of Health may not 21 (1) interfere with, restrain, or coerce a child care provider in the 22 exercise of a right guaranteed in AS 23.40.310; 23 (2) dominate or interfere with the formation, existence, or 24 administration of an organization; 25 (3) discriminate against a child care provider for signing or filing an 26 affidavit, petition, or complaint or giving testimony under AS 23.40.300 - 23.40.450; 27 (4) refuse to bargain collectively in good faith with an organization 28 that is the exclusive representative of child care providers in an appropriate unit, 29 including the discussing of grievances with the exclusive representative. 30 (b) An organization or its agents may not 31 (1) restrain or coerce
01 (A) a child care provider in the exercise of the rights 02 guaranteed in AS 23.40.310; or 03 (B) the Department of Health in the selection of the 04 department's representative for the purposes of collective bargaining or the 05 adjustment of grievances; 06 (2) refuse to bargain collectively in good faith with the Department of 07 Health if it has been designated in accordance with the provisions of AS 23.40.300 - 08 23.40.450 as the exclusive representative of child care providers in an appropriate unit. 09 Sec. 23.40.350. Investigation and conciliation of complaints. If a verified 10 written complaint by or for a person claiming to be aggrieved by a practice prohibited 11 by AS 23.40.340, or a written accusation that a person subject to AS 23.40.300 - 12 23.40.450 has engaged in a prohibited practice, is filed with the labor relations agency, 13 the agency shall investigate the complaint or accusation. If the labor relations agency 14 determines after the preliminary investigation that probable cause exists in support of 15 the complaint or accusation, the agency shall try to eliminate the prohibited practice 16 by informal methods of conference, conciliation, and persuasion. Nothing said or done 17 during this endeavor may be used as evidence in a subsequent proceeding. 18 Sec. 23.40.360. Complaint and accusation. If the labor relations agency fails 19 to eliminate the prohibited practice by conciliation and to obtain voluntary compliance 20 with AS 23.40.300 - 23.40.450, or, before it attempts conciliation, the agency may 21 serve a copy of the complaint or accusation on the respondent. The complaint or 22 accusation and the subsequent procedures shall be handled in accordance with the 23 administrative adjudication portion of AS 44.62 (Administrative Procedure Act). 24 Sec. 23.40.370. Orders and decisions. If the labor relations agency finds that 25 a person named in the written complaint or accusation has engaged in a prohibited 26 practice, the labor relations agency shall issue and serve on the person an order or 27 decision requiring the person to cease and desist from the prohibited practice and to 28 take affirmative action that will carry out the provisions of AS 23.40.300 - 23.40.450. 29 If the labor relations agency finds that a person named in the complaint or accusation 30 has not engaged or is not engaging in a prohibited practice, the labor relations agency 31 shall state its findings of fact and issue an order dismissing the complaint or
01 accusation. 02 Sec. 23.40.380. Enforcement by injunction. The labor relations agency may 03 apply to the superior court in the judicial district in which the prohibited practice 04 occurred for an order enjoining the prohibited acts specified in the order or decision of 05 the labor relations agency. Upon a showing by the labor relations agency that the 06 person has engaged or is about to engage in the practice, an injunction, restraining 07 order, or other order that is appropriate may be granted by the court and shall be 08 without bond. 09 Sec. 23.40.390. Power to investigate and compel testimony. (a) For the 10 purpose of the investigations, proceedings, or hearings that the labor relations agency 11 considers necessary to carry out the provisions of AS 23.40.300 - 23.40.450, the labor 12 relations agency may issue subpoenas requiring the attendance and testimony of 13 witnesses and the production of relevant evidence. 14 (b) The labor relations agency may administer oaths, examine witnesses, and 15 receive evidence. 16 (c) The attendance of witnesses and the production of evidence may be 17 required from any place in the state at any designated place of hearing. 18 (d) If a person refuses to obey a subpoena issued under AS 23.40.300 - 19 23.40.450, the superior court in the district in which the person resides or is found 20 may, upon application by the labor relations agency, issue an order requiring the 21 person to comply with the subpoena. 22 Sec. 23.40.400. Regulations. The labor relations agency may adopt regulations 23 under AS 44.62 (Administrative Procedure Act) to carry out the provisions of 24 AS 23.40.300 - 23.40.450. 25 Sec. 23.40.410. Penalty for violation of order or decision. A person who 26 violates a provision of an order or decision of the labor relations agency is guilty of a 27 misdemeanor and is punishable by a fine of not more than $500. 28 Sec. 23.40.420. Mediation. If, after a reasonable period of negotiation over the 29 terms of a collective bargaining agreement, a deadlock exists between the Department 30 of Health and an organization, the labor relations agency may appoint a competent, 31 impartial, disinterested person to act as mediator in any dispute either on its own
01 initiative or upon the request of one of the parties to the dispute. The parties may also 02 select a mediator by agreement or mutual consent. It is the function of the mediator to 03 bring the parties together voluntarily under favorable auspices as will tend to carry out 04 settlement of the dispute, but neither the mediator nor the labor relations agency has 05 any power of compulsion in mediation proceedings. 06 Sec. 23.40.430. Monetary terms subject to legislative funding. (a) The 07 monetary terms of any agreement entered into under AS 23.40.300 - 23.40.450 are 08 subject to funding through legislative appropriation. 09 (b) The Department of Health shall submit the monetary terms of an 10 agreement to the legislature within 10 legislative days after the agreement of the 11 parties, if the legislature is in session, or within 10 legislative days after the convening 12 of the next regular session. The complete monetary and nonmonetary terms of a 13 tentative agreement shall be submitted to the legislature not later than the 60th day of 14 the legislative session to receive legislative consideration during that calendar year. 15 However, if the Department of Health has submitted a tentative agreement in a timely 16 manner and the parties to the agreement decide to renegotiate the terms, the 17 renegotiated agreement shall be considered to have been submitted in a timely manner. 18 In this subsection, "tentative agreement" means an agreement that has been reached by 19 the negotiators for the Department of Health and the bargaining unit but that may not 20 yet have been ratified by the members of the bargaining unit. 21 Sec. 23.40.440. Child care providers and organizations. (a) Nothing in 22 AS 23.40.300 - 23.40.450 23 (1) forms or terminates an employer-employee legal relationship; 24 (2) changes a child care provider's legal status as a corporation, sole 25 proprietorship, or other legal entity; 26 (3) is intended to interfere with compliance by a person, the state, or a 27 political subdivision of the state with a federal law or a requirement of a federal grant 28 or subsidy; 29 (4) prohibits a child care provider from communicating or attempting 30 to communicate with another person; 31 (5) requires a child care provider to become a member of an
01 organization that represents child care providers. 02 (b) A child care provider organization may not administer or process 03 payments for day care. 04 Sec. 23.40.450. Definitions. In AS 23.40.300 - 23.40.450, unless the context 05 otherwise requires, 06 (1) "child" has the meaning given in AS 47.25.095; 07 (2) "child care provider" means a day care center, family day care 08 home, school for children of preschool age, or other entity licensed under 09 AS 47.32.050 that receives state aid, directly or indirectly, for providing day care of a 10 child not related by blood, marriage, or legal adoption to an owner, operator, or 11 manager of the entity; 12 (3) "collective bargaining" means the performance of the mutual 13 obligation of the Department of Health or the Department of Health's designated 14 representatives and the representative of the child care providers to meet at reasonable 15 times, including meetings in advance of the budget making process, and negotiate in 16 good faith with respect to wages, hours, and other conditions of child care providers, 17 or the negotiation of an agreement, or negotiation of a question arising under an 18 agreement and the execution of a written contract incorporating an agreement reached 19 if requested by either party, but these obligations do not compel either party to agree 20 to a proposal or require the making of a concession; 21 (4) "day care" has the meaning given in AS 47.25.095; 22 (5) "election" means a proceeding conducted by the labor relations 23 agency in which the child care providers in a collective bargaining unit cast a secret 24 ballot for collective bargaining representatives, or for any other purpose specified in 25 AS 23.40.300 - 23.40.450; 26 (6) "labor relations agency" means the Alaska labor relations agency 27 established in AS 23.05.360; 28 (7) "monetary terms of an agreement" means the changes in the terms 29 and conditions of employment resulting from an agreement that 30 (A) will require an appropriation for their implementation; 31 (B) will result in a change in state revenue or productive work
01 hours for child care providers; or 02 (C) addresses child care provider compensation, leave benefits, 03 or health insurance benefits, whether or not an appropriation is required for 04 implementation; 05 (8) "organization" means a labor or employee organization of any kind 06 in which child care providers participate and that exists for the primary purpose of 07 dealing with the Department of Health concerning grievances, labor disputes, wages, 08 rates of pay, hours of employment, and conditions of employment; 09 (9) "state aid" means money paid by the state 10 (A) to provide day care to the child of a person employed by 11 the state; 12 (B) to an organized borough of any class, a unified 13 municipality, or a city of any class to pay a child care provider for providing 14 day care; 15 (C) as the result of a grant under AS 47.25.001 - 47.25.095; 16 (10) "terms and conditions of employment" means the hours of 17 employment, the compensation and fringe benefits, and the Department of Health's 18 policies affecting the working conditions of child care providers, but does not mean 19 the general policies describing the function and purposes of the Department of Health. 20 * Sec. 9. AS 37.14 is amended by adding a new section to read: 21 Article 11. Child Care Provider Fund. 22 Sec. 37.14.850. Child care provider fund established. (a) The child care 23 provider fund is established as a separate fund in the state treasury for the purpose of 24 implementing the monetary terms of an agreement applicable to child care providers 25 entered into under AS 23.40.300 - 23.40.450. Money in the fund does not lapse. The 26 fund consists of 27 (1) money appropriated to the fund; 28 (2) income earned on investment of fund assets; and 29 (3) donations to the fund. 30 (b) For a year in which an agreement applicable to child care providers has not 31 been entered into under AS 23.40.300 - 23.40.450, the Department of Health shall
01 convene a child care stakeholder group to recommend disbursements from the child 02 care provider fund. The department shall appoint to the stakeholder group members 03 including child care providers, parents or guardians receiving state child care 04 assistance, parents or guardians providing in-home child care, early education 05 specialists, and parents or guardians from families that speak English as a second 06 language. The stakeholder group must include members representing communities 07 from across the state, and membership must be evenly distributed between 08 communities that are connected by road or rail to Anchorage or Fairbanks and those 09 that are not. 10 (c) The legislature may annually appropriate money from the fund to 11 implement 12 (1) the monetary terms of an agreement applicable to child care 13 providers entered into under AS 23.40.300 - 23.40.450; or 14 (2) disbursement recommendations made by a stakeholder group 15 convened under (b) of this section. 16 (d) Nothing in this section creates a dedicated fund. 17 * Sec. 10. AS 43.20.014(a) is amended to read: 18 (a) A taxpayer is allowed a credit against the tax due under this chapter for 19 [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] 20 (1) contributions of cash or equipment accepted for direct 21 instruction, research, and educational support purposes, including library and museum 22 acquisitions, and contributions to endowment, by an Alaska university foundation, by 23 a nonprofit, public or private, Alaska two-year or four-year college accredited by a 24 national or regional accreditation association, or by a public or private nonprofit 25 elementary or secondary school in the state; 26 (2) contributions of cash or equipment accepted for secondary 27 school level vocational education courses, programs, and facilities by a school district 28 in the state; 29 (3) contributions of cash or equipment accepted for vocational 30 education courses, programs, equipment, and facilities by a state-operated vocational 31 technical education and training school, a nonprofit regional training center recognized
01 by the Department of Labor and Workforce Development, and an apprenticeship 02 program in the state that is registered with the United States Department of Labor 03 under 29 U.S.C. 50 - 50b (National Apprenticeship Act); 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 in the
01 state 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 taxpayer'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 taxpayer's employees; and 22 (15) a payment to an employee of the taxpayer made by the 23 taxpayer for the purpose of offsetting the employee's child care costs incurred in 24 the state. 25 * Sec. 11. AS 43.20.014(d) is amended to read: 26 (d) A contribution claimed as a credit under this section may not 27 (1) be the basis for a credit claimed under another provision of this 28 title; 29 (2) also be allowed as a deduction under 26 U.S.C. 170 against the tax 30 imposed by this chapter; and 31 (3) when combined with contributions that are the basis for credits
01 taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, 02 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 03 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 04 an affiliated group, then the total amount of credits may not exceed $3,000,000 05 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 06 meaning given in AS 43.20.145. 07 * Sec. 12. AS 43.20.014 is amended by adding a new subsection to read: 08 (h) Beginning January 1, 2030, and every five years thereafter, the Department 09 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 10 of this section for inflation, using 100 percent of the change over the preceding five 11 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 12 compiled by the Bureau of Labor Statistics, United States Department of Labor. 13 * Sec. 13. AS 43.55.019(a) is amended to read: 14 (a) A producer of oil or gas is allowed a credit against the tax levied by 15 AS 43.55.011(e) [FOR CONTRIBUTIONS OF CASH OR EQUIPMENT 16 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 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 23 school level vocational education courses, programs, and facilities by a school district 24 in the 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; [AND] 11 (7) contributions of cash or equipment accepted for the Alaska 12 higher education investment fund under AS 37.14.750; 13 (8) expenditures made to operate a child care facility in the state 14 for the children of the producer's employees; 15 (9) contributions of cash or equipment accepted by a child care 16 facility in the state operated by a nonprofit corporation and attended by one or 17 more children of the producer's employees; and 18 (10) a payment to an employee of the producer made by the 19 producer for the purpose of offsetting the employee's child care costs incurred in 20 the state. 21 * Sec. 14. AS 43.55.019(d) is amended to read: 22 (d) A contribution claimed as a credit under this section may not 23 (1) be the basis for a credit claimed under another provision of this 24 title; and 25 (2) when combined with contributions that are the basis for credits 26 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 27 AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 28 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 29 an affiliated group, then the total amount of credits may not exceed $3,000,000 30 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 31 meaning given in AS 43.20.145.
01 * Sec. 15. AS 43.55.019 is amended by adding a new subsection to read: 02 (i) Beginning January 1, 2030, and every five years thereafter, the Department 03 of Labor and Workforce Development shall adjust the limit under (d) of this section 04 for inflation, using 100 percent of the change over the preceding five calendar years in 05 the Consumer Price Index for all urban consumers for urban Alaska, compiled by the 06 Bureau of Labor Statistics, United States Department of Labor. 07 * Sec. 16. AS 43.56.018(a) is amended to read: 08 (a) The owner of property taxable under this chapter is allowed a credit 09 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR 10 EQUIPMENT ACCEPTED FOR] 11 (1) contributions of cash or equipment accepted for direct 12 instruction, research, and educational support purposes, including library and museum 13 acquisitions, and contributions to endowment, by an Alaska university foundation or 14 by a nonprofit, public or private, Alaska two-year or four-year college accredited by a 15 national or regional accreditation association; 16 (2) contributions of cash or equipment accepted for secondary 17 school level vocational education courses, programs, and facilities by a school district 18 in the state; 19 (3) contributions of cash or equipment accepted for vocational 20 education courses, programs, and facilities by a state-operated vocational technical 21 education and training school; 22 (4) contributions of cash or equipment accepted for a facility by a 23 nonprofit, public or private, Alaska two-year or four-year college accredited by a 24 national or regional accreditation association; 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; [AND] 02 (7) contributions of cash or equipment accepted for the Alaska 03 higher education investment fund under AS 37.14.750; 04 (8) expenditures made to operate a child care facility in the state 05 for the children of the property owner'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 property owner's employees; and 09 (10) a payment to an employee of the property owner made by the 10 owner for the purpose of offsetting the employee's child care costs incurred in the 11 state. 12 * Sec. 17. AS 43.56.018(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 21.96.070, AS 43.20.014, 18 AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total 19 amount of credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member of 20 an affiliated group, then the total amount of credits may not exceed $3,000,000 21 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 22 meaning given in AS 43.20.145. 23 * Sec. 18. AS 43.56.018 is amended by adding a new subsection to read: 24 (h) Beginning January 1, 2030, and every five years thereafter, the department 25 shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 26 percent of the change over the preceding five calendar years in the Consumer Price 27 Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 28 Statistics, United States Department of Labor. 29 * Sec. 19. AS 43.65.018(a) is amended to read: 30 (a) A person engaged in the business of mining in the state is allowed a credit 31 against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR
01 EQUIPMENT ACCEPTED 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, by 05 a 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 (2) contributions of cash or equipment accepted for secondary 09 school level vocational education courses, programs, and facilities by a school district 10 in the state; 11 (3) contributions of cash or equipment accepted for vocational 12 education courses, programs, and facilities by a state- operated vocational technical 13 education and training school; 14 (4) contributions of cash or equipment accepted for a facility by a 15 nonprofit, public or private, Alaska two-year or four-year college accredited by a 16 national or regional accreditation association or by a public or private nonprofit 17 elementary or secondary school in the state; 18 (5) contributions of cash or equipment accepted for Alaska Native 19 cultural or heritage programs and educational support, including mentoring and 20 tutoring, provided by a nonprofit agency for public school staff and for students who 21 are in grades kindergarten through 12 in the state; 22 (6) contributions of cash or equipment accepted for education, 23 research, rehabilitation, and facilities by an institution that is located in the state and 24 that qualifies as a coastal ecosystem learning center under the Coastal America 25 Partnership established by the federal government; 26 (7) contributions of cash or equipment accepted for the Alaska 27 higher education investment fund under AS 37.14.750; 28 (8) contributions of cash or equipment accepted for funding a 29 scholarship awarded by a nonprofit organization to a dual-credit student to defray the 30 cost of a dual-credit course, including the cost of 31 (A) tuition and textbooks;
01 (B) registration, course, and programmatic student fees; 02 (C) on-campus room and board at the postsecondary institution 03 in the state that provides the dual-credit course; 04 (D) transportation costs to and from a residential school 05 approved by the Department of Education and Early Development under 06 AS 14.16.200 or the postsecondary school in the state that provides the dual- 07 credit course; and 08 (E) other related educational and programmatic costs; 09 (9) contributions of cash or equipment accepted for constructing, 10 operating, or maintaining a residential housing facility by a residential school 11 approved by the Department of Education and Early Development under 12 AS 14.16.200; 13 (10) contributions of cash or equipment accepted for childhood 14 early learning and development programs and educational support to childhood early 15 learning and development programs provided by a nonprofit corporation organized 16 under AS 10.20, a tribal entity, or a school district in the state, by the Department of 17 Education and Early Development, or through a state grant; 18 (11) contributions of cash or equipment accepted for science, 19 technology, engineering, and math programs provided by a nonprofit agency or a 20 school district for school staff and for students in grades kindergarten through 12 in 21 the state; [AND] 22 (12) contributions of cash or equipment accepted for the operation 23 of a nonprofit organization dedicated to providing educational opportunities that 24 promote the legacy of public service contributions to the state and perpetuate ongoing 25 educational programs that foster public service leadership for future generations of 26 residents of the state; 27 (13) expenditures made to operate a child care facility in the state 28 for the children of the person's employees; 29 (14) contributions of cash or equipment accepted by a child care 30 facility in the state operated by a nonprofit corporation and attended by one or 31 more children of the person's employees; and
01 (15) a payment to an employee of the person's business made by 02 the person for the purpose of offsetting the employee's child care costs incurred 03 in the state. 04 * Sec. 20. AS 43.65.018(d) is amended to read: 05 (d) A contribution claimed as a credit under this section may not 06 (1) be the basis for a credit claimed under another provision of this 07 title; and 08 (2) when combined with contributions that are the basis for credits 09 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 10 AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total 11 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 12 of an affiliated group, then the total amount of credits may not exceed $3,000,000 13 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 14 meaning given in AS 43.20.145. 15 * Sec. 21. AS 43.65.018 is amended by adding a new subsection to read: 16 (h) Beginning January 1, 2030, and every five years thereafter, the department 17 shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 18 percent of the change over the preceding five calendar years in the Consumer Price 19 Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor 20 Statistics, United States Department of Labor. 21 * Sec. 22. AS 43.75.018(a) is amended to read: 22 (a) A person engaged in a fisheries business is allowed a credit against the tax 23 due under this chapter [FOR CONTRIBUTIONS OF CASH OR EQUIPMENT 24 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, 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 19 higher 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 06 early 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; [AND] 14 (12) contributions of cash or equipment accepted for the operation 15 of a nonprofit organization dedicated to providing educational opportunities that 16 promote 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) expenditures made to operate a child care facility in the state 20 for the children of the person's employees; 21 (14) contributions of cash or equipment accepted by a child care 22 facility in the state operated by a nonprofit corporation and attended by one or 23 more children of the person's employees; and 24 (15) a payment to an employee of the person's business made by 25 the person for the purpose of offsetting the employee's child care costs incurred 26 in the state. 27 * Sec. 23. AS 43.75.018(d) is amended to read: 28 (d) A contribution claimed as a credit under this section may not 29 (1) be the basis for a credit claimed under another provision of this 30 title; and 31 (2) when combined with contributions that are the basis for credits
01 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 02 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total 03 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 04 of an affiliated group, then the total amount of credits may not exceed $3,000,000 05 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 06 meaning given in AS 43.20.145. 07 * Sec. 24. AS 43.75.018 is amended by adding a new subsection to read: 08 (h) Beginning January 1, 2030, and every five years thereafter, the Department 09 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 10 of this section for inflation, using 100 percent of the change over the preceding five 11 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 12 compiled by the Bureau of Labor Statistics, United States Department of Labor. 13 * Sec. 25. AS 43.77.045(a) is amended to read: 14 (a) A person engaged in a floating fisheries business 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. 26. AS 43.77.045(d) is amended to read: 20 (d) A contribution claimed as a credit under this section may not 21 (1) be the basis for a credit claimed under another provision of this 22 title; and 23 (2) when combined with contributions that are the basis for credits 24 taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, 25 AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total 26 amount of the credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a member 27 of an affiliated group, then the total amount of credits may not exceed $3,000,000 28 [$1,000,000] for the affiliated group; in this paragraph, "affiliated group" has the 29 meaning given in AS 43.20.145. 30 * Sec. 27. AS 43.77.045 is amended by adding a new subsection to read: 31 (g) Beginning January 1, 2030, and every five years thereafter, the Department
01 of Labor and Workforce Development shall adjust the dollar limit on credits under (d) 02 of this section for inflation, using 100 percent of the change over the preceding five 03 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, 04 compiled by the Bureau of Labor Statistics, United States Department of Labor. 05 * Sec. 28. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch. 101, SLA 2018, is 06 amended to read: 07 Sec. 37. Sections 1, 2, and 21 of this Act take effect January 1, 2028 [2025]. 08 * Sec. 29. Sections 5 - 9 and 28 of this Act take effect immediately under AS 01.10.070(c). 09 * Sec. 30. Except as provided in sec. 29 of this Act, this Act takes effect January 1, 2025.