Legislature(2023 - 2024)

2024-05-15 House Journal

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2024-05-15                     House Journal                      Page 3264
SB 189                                                                                                                        
The following, which was advanced to third reading from the May 14                                                              
calendar (page 3196), was read the third time:                                                                                  

2024-05-15                     House Journal                      Page 3265
     HOUSE CS FOR SENATE BILL NO. 189(RLS)                                                                                      
     "An Act extending the termination date of the Big Game                                                                     
     Commercial Services Board; extending the termination date of the                                                           
     Board of Massage Therapists; extending the termination date of                                                             
     the Alaska Commission on Aging; extending the termination date                                                             
     of the Marijuana Control Board; and providing for an effective                                                             
     date."                                                                                                                     
                                                                                                                                
Representative Fields moved and asked unanimous consent to return                                                               
to second reading for the specific purpose of considering Amendment                                                             
Nos. 1 and 3.                                                                                                                   
                                                                                                                                
There was objection.                                                                                                            
                                                                                                                                
The question being:  "Shall HCS SB 189(RLS) be returned to second                                                               
reading?"  The roll was taken with the following result:                                                                        
                                                                                                                                
HCS SB 189(RLS)                                                                                                                 
Third Reading                                                                                                                   
Return to Second for Amendment Nos. 1 and 3                                                                                     
                                                                                                                                
YEAS:  33   NAYS:  7   EXCUSED:  0   ABSENT:  0                                                                               
                                                                                                                                
Yeas:  Armstrong, Baker, Carrick, Coulombe, Cronk, Dibert, Eastman,                                                             
Edgmon, Fields, Foster, Galvin, Gray, Groh, Himschoot, Josephson,                                                               
McCabe, McCormick, McKay, Mears, Mina, Ortiz, Rauscher, Saddler,                                                                
Schrage, Shaw, Stapp, Story, Stutes, Sumner, Tilton, Tomaszewski,                                                               
Vance, Wright                                                                                                                   
                                                                                                                                
Nays:  Allard, Carpenter, Hannan, C.Johnson, D.Johnson, Prax,                                                                   
Ruffridge                                                                                                                       
                                                                                                                                
And so, the motion passed.                                                                                                      
                                                                                                                                
Amendment No. 1 was offered  by Representative Cronk:                                                                            
                                                                                                                                
Page 1, line 2, following "Therapists;" (title amendment):                                                                    
     Insert "establishing a big game guide concession area permit                                                             
program on land in the state; relating to the duties of the Big                                                               
Game Commercial Services Board, the Board of Game, the                                                                        
Department of Fish and Game, and the Department of Natural                                                                    
Resources;"                                                                                                                   

2024-05-15                     House Journal                      Page 3266
Page 1, line 4, following "Board;":                                                                                           
     Insert "requiring the Board of Game to establish an initial big                                                          
game guide concession area;"                                                                                                  
                                                                                                                                
Page 1, following line 11:                                                                                                      
     Insert new bill sections to read:                                                                                          
"* Sec. 3. AS 08.54.600(a) is amended to read:                                                                                
         (a)  The board shall                                                                                                   
              (1)  prepare and grade                                                                                            
                   (A)  a qualification examination for a registered                                                            
         guide-outfitter license that requires demonstration that the                                                           
         applicant is qualified generally to provide guided and outfitted                                                       
         hunts and, in particular, possesses knowledge of fishing,                                                              
         hunting, and guiding laws and regulations; and                                                                         
                   (B)  a certification examination for each game                                                               
         management unit in which the registered guide-outfitter                                                                
         intends to provide big game hunting services; the examination                                                          
         must require demonstration that the registered guide-outfitter                                                         
         is qualified to provide guided and outfitted hunts in the game                                                         
         management unit for which the registered guide-outfitter                                                               
         seeks to be certified and, in particular, must require                                                                 
         demonstration that the registered guide-outfitter possesses                                                            
         knowledge of the terrain, transportation problems, game, and                                                           
         other characteristics of the game management unit;                                                                     
              (2)  authorize the issuance of registered guide-outfitter,                                                        
     master guide-outfitter, class-A assistant guide, assistant guide, and                                                      
     transporter licenses after the applicant for the license satisfies the                                                     
     requirements for the license;                                                                                              
              (3)  impose appropriate disciplinary sanctions on a                                                               
     licensee under AS 08.54.600 - 08.54.790;                                                                                   
              (4)  require an applicant for issuance or renewal of any                                                          
     class of guide license or of a transporter license to state in a                                                           
     written and signed document whether the applicant's right to                                                               
     obtain, or exercise the privileges granted by, a hunting, guiding,                                                         
     outfitting, or transportation services license is revoked or                                                               
     suspended in this state or another state or in Canada;                                                                     
              (5)  regularly disseminate information regarding                                                                  
     examinations and other qualifications for all classes of guide                                                             
     licenses to residents of the rural areas of the state;                                                                     
              (6)  adopt procedural and substantive regulations required                                                        

2024-05-15                     House Journal                      Page 3267
     by this chapter;                                                                                                           
              (7)  provide for administration of examinations for                                                               
     registered guide-outfitters at least twice a year;                                                                         
              (8)  meet at least twice annually;                                                                            
              (9)  coordinate and consult with the Board of Game                                                            
     and the Department of Natural Resources to fulfill the duties                                                          
     of each under AS 16.05.262 and AS 38.05.022.                                                                           
   * Sec. 4. AS 16.05 is amended by adding a new section to read:                                                             
         Sec. 16.05.262. Establishment of big game guide                                                                      
     concession areas. (a) The Board of Game shall consider and                                                               
     approve or disapprove a proposal to establish a big game guide                                                             
     concession area that would be administered by the Department of                                                            
     Natural Resources under AS 38.05.022 in a single game                                                                      
     management unit or subunit. The board may only establish a big                                                             
     game guide concession area by approving a proposal submitted                                                               
     under this section to do so. A big game guide may conduct a hunt                                                           
     in a concession area established under this section only if the                                                            
     guide holds a big game guide concession area permit issued under                                                           
     AS 38.05.022.                                                                                                              
         (b)  A person may submit a proposal to the Board of Game for                                                           
     the establishment of a big game guide concession area. After                                                               
     providing 15 days' public notice, the board may consider the                                                               
     proposal at the board's next regular meeting in the region where                                                           
     the big game guide concession area is proposed.                                                                            
         (c)  After taking public comment, the Board of Game, in                                                                
     consultation with the Department of Fish and Game, the                                                                     
     Department of Natural Resources, and the Big Game Commercial                                                               
     Services Board established under AS 08.54.591, may approve a                                                               
     proposal to establish a big game guide concession area if the board                                                        
     determines that establishing the area                                                                                      
              (1)  supports the conservation and management of the                                                              
     state's land and big game resources;                                                                                       
              (2)  aids in the enforcement of state statutes and                                                                
     regulations relating to guided hunts for big game; and                                                                     
              (3)  is in the public interest.                                                                                   
         (d)  If the Board of Game approves the establishment of a big                                                          
     game guide concession area under this section, the board shall                                                             
     determine the number of full big game guide concession area                                                                
     permits and limited big game guide concession area permits that                                                            
     the Department of Natural Resources shall make available under                                                             

2024-05-15                     House Journal                      Page 3268
     AS 38.05.022. To determine the number of full big game guide                                                               
     concession area permits and limited big game guide concession                                                              
     area permits that should be issued for a big game guide concession                                                         
     area and the specific authorizations that should attach to each                                                            
        concession permit authorized for the area, the Board of Game                                                           
              (1)  may establish advisory boards composed of                                                                    
     representatives of the state departments and boards listed in (c) of                                                       
     this section who are familiar with the area and interested members                                                         
     of the public to assist the board in making the determination;                                                             
              (2)  may not                                                                                                      
                   (A)  combine more than three existing guide use                                                              
         areas into a single big game guide concession area;                                                                    
                   (B)  establish more than one big game guide                                                                  
         concession area in a single guide use area.                                                                            
         (e)  In this section,                                                                                                  
              (1)  "full big game guide concession area permit" has the                                                         
     meaning given in AS 38.05.022(j);                                                                                          
              (2)  "game management unit" has the meaning given in                                                              
     AS 08.54.790;                                                                                                              
              (3)  "guide use area" has the meaning given in                                                                    
     AS 08.54.750(g);                                                                                                           
              (4)  "limited big game guide concession area permit" has                                                          
     the meaning given in AS 38.05.022(j).                                                                                      
   * Sec. 5. AS 38.05 is amended by adding a new section to read:                                                             
         Sec. 38.05.022. Big game guide concession area permit                                                                
     program. (a) The commissioner shall implement a big game                                                                 
     guide concession area permit program to limit the number of                                                                
     individuals authorized to conduct big game guiding on land in the                                                          
     state where the Board of Game has approved the establishment of                                                            
     a big game guide concession area under AS 16.05.262.                                                                       
         (b)  The commissioner shall administer the big game guide                                                              
     concession area permit program to                                                                                          
              (1)  encourage conservation of the state's land and                                                               
     wildlife resources;                                                                                                        
              (2)  provide a superior hunting experience to individuals                                                         
     who retain big game guiding services by limiting the number of                                                             
     guided hunts occurring in the same area;                                                                                   
              (3)  reduce user conflicts between big game guides and                                                            
     between big game guides and other users of land in the state;                                                              
              (4)  ensure a responsible, professional, and economically                                                         

2024-05-15                     House Journal                      Page 3269
     healthy big game guide guiding industry in the state; and                                                                  
              (5)  incentivize long-term planning and the conservation                                                          
     of natural resources by big game guides.                                                                                   
         (c)  The department shall issue full big game guide concession                                                         
     area and limited big game guide concession area permits for a big                                                          
     game guide concession area established by the Board of Game                                                                
     under AS 16.05.262 in an open, public, and competitive process.                                                            
     The department shall establish permit standards and scoring                                                                
     criteria, but may not provide that a permit be issued based on the                                                         
     highest bid amount. A big game guide may not hold more than                                                                
     three concession permits at a time for state land issued under this                                                        
     subsection and is subject to the requirements of AS 08.54.750. A                                                           
     concession permit issued under this subsection is valid for 10                                                             
     years from the date issued. A concession permit issued under this                                                          
     subsection may not be extended or renewed without the same                                                                 
     open and competitive process provided by the department for the                                                            
     issuance of a concession permit under this subsection.                                                                     
         (d)  The commissioner, in consultation with the Big Game                                                               
     Commercial Services Board established under AS 08.54.591, the                                                              
     Board of Game, and the Department of Fish and Game, shall                                                                  
     adopt regulations necessary to establish and administer the big                                                            
     game guide concession area permit program, including regulations                                                           
     relating to                                                                                                                
              (1)  the qualifications for a full big game guide                                                                 
     concession area permit or a limited big game guide concession                                                              
     area permit;                                                                                                               
              (2)  the process for issuing full big game guide                                                                  
     concession area permits and limited big game guide concession                                                              
     area permits and the scope and authorizations provided by each                                                             
     permit;                                                                                                                    
              (3)  the determination and collection of reasonable                                                               
     concession permit fees; in determining reasonable concession                                                               
     permit fees, the commissioner shall consider the following:                                                                
                   (A)  fees paid by big game guides holding similar                                                            
         concession permits in other jurisdictions;                                                                             
                   (B)  the number and type of concession permits                                                               
         issued for a big game guide concession area.                                                                           
         (e)  Subject to the approval of the commissioner, a big game                                                           
     guide who holds a concession permit under this section may,                                                                
     during the term of the permit, transfer the concession permit to                                                           

2024-05-15                     House Journal                      Page 3270
     another individual qualified under regulations adopted under this                                                          
     section. In approving or disapproving the transfer of a permit, the                                                        
     commissioner shall consider the circumstances of the proposed                                                              
     transfer and whether the transfer will promote the principles listed                                                       
     in (b) of this section.                                                                                                    
         (f)  The commissioner, in consultation with the Big Game                                                               
     Commercial Services Board established under AS 08.54.591, the                                                              
     Board of Game, and the Department of Fish and Game, may                                                                    
     suspend or revoke a concession permit issued under this section. If                                                        
     a permittee violates the terms of a concession permit issued under                                                         
     this section, the commissioner may suspend or revoke the                                                                   
     concession permit after providing the permittee with written                                                               
     notice and an opportunity to be heard.                                                                                     
         (g)  The commissioner shall keep confidential information                                                              
     provided by the Big Game Commercial Services Board under                                                                   
     AS 08.54.680 or 08.54.760 and any propriety information,                                                                   
     confidential commercial information, or confidential financial                                                             
     information used by the department in the course of approving or                                                           
     denying an application for a big game guide concession area                                                                
     permit offered under this section.                                                                                         
         (h)  The commissioner is responsible for administration and                                                            
     enforcement of this section and may delegate that authority as                                                             
     appropriate. The department may issue a citation for a violation of                                                        
     this section or a regulation adopted under this section.                                                                   
         (i)  In issuing a full big game guide concession area permit or                                                        
     limited big game guide concession area permit under this section,                                                          
     the commissioner, in consultation with the Big Game Commercial                                                             
     Services Board established under AS 08.54.591, the Board of                                                                
     Game, the Department of Fish and Game, and private land owners                                                             
     who own 5,000 or more acres of land in the game management                                                                 
     unit where a concession program is established shall consider each                                                         
     applicant's professional history and reputation, in addition to other                                                      
     applicable criteria in the process required by (c) of this section.                                                       
         (j)  In this section,                                                                                                  
              (1)  "concession permit" means a permit granting a big                                                            
     game guide the right to conduct commercial big game hunts on                                                               
     land within a geographic area defined by the department;                                                                   
              (2)  "full big game guide concession area permit" means a                                                         
     concession permit made available by the department through a                                                               
     competitive process that limits the number of clients that a permit                                                        

2024-05-15                     House Journal                      Page 3271
     holder may provide big game guided hunts to in the area and                                                                
     limits the species the permit holder may provide guided hunts for                                                          
     in the concession area;                                                                                                    
              (3)  "limited big game guide concession area permit"                                                              
     means a concession permit made available by the department                                                                 
     through a random draw application process that provides more                                                               
     restrictive limitations than a full big game guide concession area                                                         
     permit on the number of clients that a permit holder may provide                                                           
     big game guided hunts to in the area and limits the species the                                                            
     permit holder may provide guided hunts for in the concession                                                               
     area."                                                                                                                     
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 2, line 5:                                                                                                                 
     Delete "Sections 1 - 4"                                                                                                    
     Insert "Sections 1, 2, 6, and 7"                                                                                           
                                                                                                                                
Page 2, following line 7:                                                                                                       
     Insert new bill sections to read:                                                                                          
"* Sec. 9. The uncodified law of the State of Alaska is amended by                                                            
adding a new section to read:                                                                                                   
     INITIAL BIG GAME GUIDE CONCESSION AREA AND                                                                                 
PERMIT PROGRAM. (a) Notwithstanding AS 16.05.262, added by                                                                      
sec. 4 of this Act, the Board of Game shall establish the initial big                                                           
game guide concession area under this section. In establishing the                                                              
initial concession area under this section, the Board of Game, after                                                            
taking public comment and in consultation with the Big Game                                                                     
Commercial Services Board established under AS 08.54.591, the                                                                   
Department of Fish and Game, and the Department of Natural                                                                      
Resources, shall identify and select a single game management unit or                                                           
subunit that the Board of Game determines would benefit most from                                                               
the establishment of a big game guide concession area permit program                                                            
under AS 38.05.022, added by sec. 5 of this Act, in consideration of                                                            
the principles of AS 38.05.022(b), added by sec. 5 of this Act. The                                                             
Board of Game shall determine the number of full big game guide                                                                 
concession area permits and limited big game guide concession area                                                              
permits that the Department of Natural Resources shall make available                                                           
in the initial big game guide concession area established under this                                                            
section and the specific authorizations that should attach to each                                                              

2024-05-15                     House Journal                      Page 3272
concession permit authorized under this subsection for the area using                                                           
the process provided in AS 16.05.262(d).                                                                                        
     (b)  Notwithstanding the requirement in AS 38.05.022(a) and (c)                                                            
that the Board of Game approve the establishment of the area under                                                              
AS 16.05.262, the Department of Natural Resources shall establish                                                               
and administer a big game guide concession area permit program                                                                  
under AS 38.05.022, added by sec. 5 of this Act, in the game                                                                    
management unit or subunit selected by the Board of Game under (a)                                                              
of this section.                                                                                                                
     (c)  In this section,                                                                                                      
         (1)  "concession permit" means a permit granting a big game                                                            
guide the right to conduct commercial big game hunts on land within                                                             
the boundaries of the region selected by the Board of Game under (a)                                                            
of this section;                                                                                                                
         (2)  "full big game guide concession area permit" has the                                                              
meaning given in AS 38.05.022(j);                                                                                               
         (3)  "game management unit" has the meaning given in                                                                   
AS 08.54.790;                                                                                                                   
         (4)  "limited big game guide concession area permit" has the                                                           
meaning given in AS 38.05.022(j).                                                                                               
   * Sec. 10. The uncodified law of the State of Alaska is amended by                                                         
adding a new section to read:                                                                                                   
     TRANSITION. Notwithstanding the effective date for                                                                         
AS 16.05.262 in sec. 11 of this Act, the Board of Game may only                                                                 
accept and consider a proposal to establish a big game guide                                                                    
concession area under AS 16.05.262, added by sec. 4 of this Act, if                                                             
         (1)  the Board of Game has established the concession area                                                             
required under sec. 4 of this Act; and                                                                                          
         (2)  the Department of Natural Resources has implemented                                                               
and administered a big game guide concession area program in the                                                                
concession area established under sec. 4 of this Act for a period of at                                                         
least three years, notwithstanding the requirement in AS 38.05.022(a)                                                           
and (c) that the Board of Game approve the establishment of the area                                                            
under AS 16.05.262."                                                                                                            
                                                                                                                                
Renumber the following bill section accordingly.                                                                                
                                                                                                                                
Representative Cronk moved and asked unanimous consent that                                                                     
Amendment No. 1 be adopted.                                                                                                     
                                                                                                                                

2024-05-15                     House Journal                      Page 3273
There was objection.                                                                                                            
                                                                                                                                
The question being:  "Shall Amendment No. 1 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                
HCS SB 189(RLS)                                                                                                                 
Second Reading                                                                                                                  
Amendment No. 1                                                                                                                 
                                                                                                                                
YEAS:  38   NAYS:  2   EXCUSED:  0   ABSENT:  0                                                                               
                                                                                                                                
Yeas:  Allard, Armstrong, Baker, Carpenter, Carrick, Coulombe,                                                                  
Cronk, Dibert, Edgmon, Fields, Foster, Galvin, Gray, Groh,                                                                      
Himschoot, C.Johnson, D.Johnson, Josephson, McCabe, McCormick,                                                                  
McKay, Mears, Mina, Ortiz, Prax, Rauscher, Ruffridge, Saddler,                                                                  
Schrage, Shaw, Stapp, Story, Stutes, Sumner, Tilton, Tomaszewski,                                                               
Vance, Wright                                                                                                                   
                                                                                                                                
Nays:  Eastman, Hannan                                                                                                          
                                                                                                                                
And so, Amendment No. 1 was adopted and the new title follows:                                                                  
                                                                                                                                
     HOUSE CS FOR SENATE BILL NO. 189(RLS) am H                                                                                 
     "An Act extending the termination date of the Big Game                                                                     
     Commercial Services Board; extending the termination date of the                                                           
     Board of Massage Therapists; establishing a big game guide                                                                 
     concession area permit program on land in the state; relating to the                                                       
     duties of the Big Game Commercial Services Board, the Board of                                                             
     Game, the Department of Fish and Game, and the Department of                                                               
     Natural Resources; extending the termination date of the Alaska                                                            
     Commission on Aging; extending the termination date of the                                                                 
     Marijuana Control Board; requiring the Board of Game to                                                                    
     establish an initial big game guide concession area; and providing                                                         
     for an effective date."                                                                                                    
                                                                                                                                
Amendment No. 3 was offered  by Representative Fields:                                                                           
                                                                                                                                
Page 1, line 2, following "Therapists;" (title amendment):                                                                    
     Insert "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                                                            

2024-05-15                     House Journal                      Page 3274
education credit, the mining business education credit, the                                                                   
fisheries business education credit, and the fisheries resource                                                               
landing tax education credit;"                                                                                                
                                                                                                                                
Page 1, line 4, following "Board;":                                                                                           
     Insert "renaming the day care assistance program the child                                                               
care assistance program; relating to the child care assistance                                                                
program and the child care grant program; providing for an                                                                    
effective date by amending the effective date of secs. 1, 2, and 21,                                                          
ch. 61, SLA 2014;"                                                                                                            
                                                                                                                                
Page 1, following line 11:                                                                                                      
     Insert new bill sections to read:                                                                                          
"* Sec. 3. AS 21.96.070(a) is amended to read:                                                                                
         (a)  A taxpayer is allowed a credit against the tax due under                                                          
     AS 21.09.210 or AS 21.66.110 for [CONTRIBUTIONS OF                                                                         
     CASH OR EQUIPMENT ACCEPTED]                                                                                                
              (1)  contributions of cash or equipment accepted for                                                          
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation or by a nonprofit,                                                           
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association;                                                                       
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, and facilities by a state-                                                         
     operated vocational technical education and training school;                                                               
              (4)  contributions of cash or equipment accepted for a                                                        
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association;                                                                                                               
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state; [AND]                                                                                
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      

2024-05-15                     House Journal                      Page 3275
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government;                                                                                             
              (7)  expenditures made to operate a child care facility                                                       
     in the state for the children of the taxpayer's employees;                                                             
              (8)  contributions of cash or equipment accepted by a                                                         
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                
     taxpayer's employees; and                                                                                              
              (9)  a payment to an employee of the taxpayer made                                                            
     by the taxpayer for the purpose of offsetting the employee's                                                           
     child care costs incurred in the state.                                                                                
   * Sec. 4. AS 21.96.070(d) is amended to read:                                                                              
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title; and                                                                                               
              (2)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 43.20.014, AS 43.55.019, AS 43.56.018, AS 43.65.018,                                                                    
     AS 43.75.018, or AS 43.77.045, result in the total amount of                                                               
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 5. AS 21.96.070 is amended by adding a new subsection to                                                            
read:                                                                                                                           
         (g)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the Department of Labor and Workforce Development                                                              
     shall adjust the dollar limit on credits under (d) of this section for                                                     
     inflation, using 100 percent of the change over the preceding five                                                         
     calendar years in the Consumer Price Index for all urban                                                                   
     consumers for urban Alaska, compiled by the Bureau of Labor                                                                
     Statistics, United States Department of Labor.                                                                             
   * Sec. 6. AS 43.20.014(a) is amended to read:                                                                              
         (a)  A taxpayer is allowed a credit against the tax due under                                                          
     this chapter for [CONTRIBUTIONS OF CASH OR                                                                                 
     EQUIPMENT ACCEPTED FOR]                                                                                                    
              (1)  contributions of cash or equipment accepted for                                                          

2024-05-15                     House Journal                      Page 3276
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation, by a nonprofit,                                                             
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association, or by a public                                                        
      or private nonprofit elementary or secondary school in the state;                                                        
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, equipment, and facilities                                                          
     by a state-operated vocational technical education and training                                                            
     school, a nonprofit regional training center recognized by the                                                             
     Department of Labor and Workforce Development, and an                                                                      
     apprenticeship program in the state that is registered with the                                                            
     United States Department of Labor under 29 U.S.C. 50 - 50b                                                                 
     (National Apprenticeship Act);                                                                                             
              (4)  contributions of cash or equipment accepted for a                                                        
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association or by a public or private nonprofit elementary or                                                              
     secondary school in the state;                                                                                             
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state;                                                                                      
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government;                                                                                                 
              (7)  contributions of cash or equipment accepted for                                                          
     the Alaska higher education investment fund under AS 37.14.750;                                                            
              (8)  contributions of cash or equipment accepted for                                                          
     funding a scholarship awarded by a nonprofit organization to a                                                             
     dual-credit student to defray the cost of a dual-credit course,                                                            
     including the cost of                                                                                                      
                   (A)  tuition and textbooks;                                                                                  
                   (B)  registration, course, and programmatic student                                                          

2024-05-15                     House Journal                      Page 3277
         fees;                                                                                                                  
                   (C)  on-campus room and board at the postsecondary                                                           
         institution in the state that provides the dual-credit course;                                                         
                   (D)  transportation costs to and from a residential                                                          
         school approved by the Department of Education and Early                                                               
         Development under AS 14.16.200 or the postsecondary                                                                    
         school in the state that provides the dual-credit course; and                                                          
                   (E)  other related educational and programmatic                                                              
         costs;                                                                                                                 
              (9)  contributions of cash or equipment accepted for                                                          
     constructing, operating, or maintaining a residential housing                                                              
     facility by a residential school in the state approved by the                                                              
     Department of Education and Early Development under                                                                        
     AS 14.16.200;                                                                                                              
              (10)  contributions of cash or equipment accepted for                                                         
     childhood early learning and development programs and                                                                      
     educational support to childhood early learning and development                                                            
     programs provided by a nonprofit corporation organized under                                                               
     AS 10.20, a tribal entity, or a school district in the state, by the                                                       
     Department of Education and Early Development, or through a                                                                
     state grant;                                                                                                               
              (11)  contributions of cash or equipment accepted for                                                         
     science, technology, engineering, and math programs provided by                                                            
     a nonprofit agency or a school district for school staff and for                                                           
       students in grades kindergarten through 12 in the state; [AND]                                                          
              (12)  contributions of cash or equipment accepted for                                                         
     the operation of a nonprofit organization dedicated to providing                                                           
     educational opportunities that promote the legacy of public service                                                        
     contributions to the state and perpetuate ongoing educational                                                              
     programs that foster public service leadership for future                                                                  
     generations of residents of the state;                                                                                 
              (13)  expenditures made to operate a child care facility                                                      
     in the state for the children of the taxpayer's employees;                                                             
              (14)  contributions of cash or equipment accepted by a                                                        
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                
     taxpayer's employees; and                                                                                              
              (15)  a payment to an employee of the taxpayer made                                                           
     by the taxpayer for the purpose of offsetting the employee's                                                           
     child care costs incurred in the state.                                                                                

2024-05-15                     House Journal                      Page 3278
   * Sec. 7. AS 43.20.014(d) is amended to read:                                                                              
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title;                                                                                                   
              (2)  also be allowed as a deduction under 26 U.S.C. 170                                                           
     against the tax imposed by this chapter; and                                                                               
              (3)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 21.96.070, AS 43.55.019, AS 43.56.018, AS 43.65.018,                                                                    
     AS 43.75.018, or AS 43.77.045, result in the total amount of                                                               
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 8. AS 43.20.014 is amended by adding a new subsection to                                                            
read:                                                                                                                           
         (h)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the Department of Labor and Workforce Development                                                              
     shall adjust the dollar limit on credits under (d) of this section for                                                     
     inflation, using 100 percent of the change over the preceding five                                                         
     calendar years in the Consumer Price Index for all urban                                                                   
     consumers for urban Alaska, compiled by the Bureau of Labor                                                                
     Statistics, United States Department of Labor.                                                                             
   * Sec. 9. AS 43.55.019(a) is amended to read:                                                                              
         (a)  A producer of oil or gas is allowed a credit against the tax                                                      
     levied by AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR                                                                    
     EQUIPMENT ACCEPTED FOR]                                                                                                    
              (1)  contributions of cash or equipment accepted for                                                          
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation or by a nonprofit,                                                           
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association;                                                                       
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, equipment, and facilities                                                          

2024-05-15                     House Journal                      Page 3279
     by a state-operated vocational technical education and training                                                            
     school, a nonprofit regional training center recognized by the                                                             
     Department of Labor and Workforce Development, and an                                                                      
     apprenticeship program in the state that is registered with the                                                            
     United States Department of Labor under 29 U.S.C. 50 - 50b                                                                 
     (National Apprenticeship Act);                                                                                             
              (4)  contributions of cash or equipment accepted for a                                                        
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association;                                                                                                               
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state;                                                                                      
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government; [AND]                                                                                           
              (7)  contributions of cash or equipment accepted for                                                          
     the Alaska higher education investment fund under AS 37.14.750;                                                        
              (8)  expenditures made to operate a child care facility                                                       
     in the state for the children of the producer's employees;                                                             
              (9)  contributions of cash or equipment accepted by a                                                         
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                
     producer's employees; and                                                                                              
              (10)  a payment to an employee of the producer made                                                           
     by the producer for the purpose of offsetting the employee's                                                           
     child care costs incurred in the state.                                                                                
   * Sec. 10. AS 43.55.019(d) is amended to read:                                                                             
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title; and                                                                                               
              (2)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 21.96.070, AS 43.20.014, AS 43.56.018, AS 43.65.018,                                                                    
     AS 43.75.018, or AS 43.77.045, result in the total amount of                                                               

2024-05-15                     House Journal                      Page 3280
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 11. AS 43.55.019 is amended by adding a new subsection to                                                           
read:                                                                                                                           
         (i)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the Department of Labor and Workforce Development                                                              
     shall adjust the limit under (d) of this section for inflation, using                                                      
     100 percent of the change over the preceding five calendar years                                                           
     in the Consumer Price Index for all urban consumers for urban                                                              
     Alaska, compiled by the Bureau of Labor Statistics, United States                                                          
     Department of Labor.                                                                                                       
   * Sec. 12. AS 43.56.018(a) is amended to read:                                                                             
         (a)  The owner of property taxable under this chapter is                                                               
     allowed a credit against the tax due under this chapter for                                                                
     [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED                                                                               
     FOR]                                                                                                                       
              (1)  contributions of cash or equipment accepted for                                                          
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation or by a nonprofit,                                                           
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association;                                                                       
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, and facilities by a state-                                                         
     operated vocational technical education and training school;                                                               
              (4)  contributions of cash or equipment accepted for a                                                        
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association;                                                                                                               
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state;                                                                                      

2024-05-15                     House Journal                      Page 3281
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government; [AND]                                                                                           
              (7)  contributions of cash or equipment accepted for                                                          
     the Alaska higher education investment fund under AS 37.14.750;                                                        
              (8)  expenditures made to operate a child care facility                                                       
     in the state for the children of the property owner's                                                                  
     employees;                                                                                                             
              (9)  contributions of cash or equipment accepted by a                                                         
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                
     property owner's employees; and                                                                                        
              (10)  a payment to an employee of the property owner                                                          
     made by the owner for the purpose of offsetting the                                                                    
     employee's child care costs incurred in the state.                                                                     
   * Sec. 13. AS 43.56.018(d) is amended to read:                                                                             
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title; and                                                                                               
              (2)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.65.018,                                                                    
     AS 43.75.018, or AS 43.77.045, result in the total amount of                                                               
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 14. AS 43.56.018 is amended by adding a new subsection to                                                           
read:                                                                                                                           
         (h)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the department shall adjust the dollar limit on credits                                                        
     under (d) of this section for inflation, using 100 percent of the                                                          
     change over the preceding five calendar years in the Consumer                                                              
     Price Index for all urban consumers for urban Alaska, compiled by                                                          
     the Bureau of Labor Statistics, United States Department of Labor.                                                         
   * Sec. 15. AS 43.65.018(a) is amended to read:                                                                             

2024-05-15                     House Journal                      Page 3282
         (a)  A person engaged in the business of mining in the state is                                                        
     allowed a credit against the tax due under this chapter for                                                                
     [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED                                                                               
     FOR]                                                                                                                       
              (1)  contributions of cash or equipment accepted for                                                          
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation, by a nonprofit,                                                             
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association, or by a public                                                        
      or private nonprofit elementary or secondary school in the state;                                                        
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, and facilities by a state-                                                         
     operated vocational technical education and training school;                                                               
              (4)  contributions of cash or equipment accepted for a                                                        
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association or by a public or private nonprofit elementary or                                                              
     secondary school in the state;                                                                                             
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state;                                                                                      
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government;                                                                                                 
              (7)  contributions of cash or equipment accepted for                                                          
     the Alaska higher education investment fund under AS 37.14.750;                                                            
              (8)  contributions of cash or equipment accepted for                                                          
     funding a scholarship awarded by a nonprofit organization to a                                                             
     dual-credit student to defray the cost of a dual-credit course,                                                            
     including the cost of                                                                                                      
                   (A)  tuition and textbooks;                                                                                  
                   (B)  registration, course, and programmatic student                                                          

2024-05-15                     House Journal                      Page 3283
         fees;                                                                                                                  
                   (C)  on-campus room and board at the postsecondary                                                           
         institution in the state that provides the dual-credit course;                                                         
                   (D)  transportation costs to and from a residential                                                          
         school approved by the Department of Education and Early                                                               
         Development under AS 14.16.200 or the postsecondary                                                                    
         school in the state that provides the dual-credit course; and                                                          
                   (E)  other related educational and programmatic                                                              
         costs;                                                                                                                 
              (9)  contributions of cash or equipment accepted for                                                          
     constructing, operating, or maintaining a residential housing                                                              
     facility by a residential school approved by the Department of                                                             
     Education and Early Development under AS 14.16.200;                                                                        
              (10)  contributions of cash or equipment accepted for                                                         
     childhood early learning and development programs and                                                                      
     educational support to childhood early learning and development                                                            
     programs provided by a nonprofit corporation organized under                                                               
     AS 10.20, a tribal entity, or a school district in the state, by the                                                       
     Department of Education and Early Development, or through a                                                                
     state grant;                                                                                                               
              (11)  contributions of cash or equipment accepted for                                                         
     science, technology, engineering, and math programs provided by                                                            
     a nonprofit agency or a school district for school staff and for                                                           
       students in grades kindergarten through 12 in the state; [AND]                                                          
              (12)  contributions of cash or equipment accepted for                                                         
     the operation of a nonprofit organization dedicated to providing                                                           
     educational opportunities that promote the legacy of public service                                                        
     contributions to the state and perpetuate ongoing educational                                                              
     programs that foster public service leadership for future                                                                  
     generations of residents of the state;                                                                                 
              (13)  expenditures made to operate a child care facility                                                      
     in the state for the children of the person's employees;                                                               
              (14)  contributions of cash or equipment accepted by a                                                        
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                
     person's employees; and                                                                                                
              (15)  a payment to an employee of the person's                                                                
     business made by the person for the purpose of offsetting the                                                          
     employee's child care costs incurred in the state.                                                                     
   * Sec. 16. AS 43.65.018(d) is amended to read:                                                                             

2024-05-15                     House Journal                      Page 3284
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title; and                                                                                               
              (2)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.56.018,                                                                    
     AS 43.75.018, or AS 43.77.045, result in the total amount of the                                                           
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 17. AS 43.65.018 is amended by adding a new subsection to                                                           
read:                                                                                                                           
         (h)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the department shall adjust the dollar limit on credits                                                        
     under (d) of this section for inflation, using 100 percent of the                                                          
     change over the preceding five calendar years in the Consumer                                                              
     Price Index for all urban consumers for urban Alaska, compiled by                                                          
     the Bureau of Labor Statistics, United States Department of Labor.                                                         
   * Sec. 18. AS 43.75.018(a) is amended to read:                                                                             
         (a)  A person engaged in a fisheries business is allowed a                                                             
     credit against the tax due under this chapter for                                                                          
     [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED                                                                               
     FOR]                                                                                                                       
              (1)  contributions of cash or equipment accepted for                                                          
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation, by a nonprofit,                                                             
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association, or by a public                                                        
      or private nonprofit elementary or secondary school in the state;                                                        
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, and facilities by a state-                                                         
     operated vocational technical education and training school;                                                               
              (4)  contributions of cash or equipment accepted for a                                                        

2024-05-15                     House Journal                      Page 3285
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association or by a public or private nonprofit elementary or                                                              
     secondary school in the state;                                                                                             
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state;                                                                                      
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government;                                                                                                 
              (7)  contributions of cash or equipment accepted for                                                          
     the Alaska higher education investment fund under AS 37.14.750;                                                            
              (8)  contributions of cash or equipment accepted for                                                          
     funding a scholarship awarded by a nonprofit organization to a                                                             
     dual-credit student to defray the cost of a dual-credit course,                                                            
     including the cost of                                                                                                      
                   (A)  tuition and textbooks;                                                                                  
                   (B)  registration, course, and programmatic student                                                          
         fees;                                                                                                                  
                   (C)  on-campus room and board at the postsecondary                                                           
         institution in the state that provides the dual-credit course;                                                         
                   (D)  transportation costs to and from a residential                                                          
         school approved by the Department of Education and Early                                                               
         Development under AS 14.16.200 or the postsecondary                                                                    
         school in the state that provides the dual-credit course; and                                                          
                   (E)  other related educational and programmatic                                                              
         costs;                                                                                                                 
              (9)  contributions of cash or equipment accepted for                                                          
     constructing, operating, or maintaining a residential housing                                                              
     facility by a residential school approved by the Department of                                                             
     Education and Early Development under AS 14.16.200;                                                                        
              (10)  contributions of cash or equipment accepted for                                                         
     childhood early learning and development programs and                                                                      
     educational support to childhood early learning and development                                                            
     programs provided by a nonprofit corporation organized under                                                               
     AS 10.20, a tribal entity, or a school district in the state, by the                                                       

2024-05-15                     House Journal                      Page 3286
     Department of Education and Early Development, or through a                                                                
     state grant;                                                                                                               
              (11)  contributions of cash or equipment accepted for                                                         
     science, technology, engineering, and math programs provided by                                                            
     a nonprofit agency or a school district for school staff and for                                                           
       students in grades kindergarten through 12 in the state; [AND]                                                          
              (12)  contributions of cash or equipment accepted for                                                         
     the operation of a nonprofit organization dedicated to providing                                                           
     educational opportunities that promote the legacy of public service                                                        
     contributions to the state and perpetuate ongoing educational                                                              
     programs that foster public service leadership for future                                                                  
     generations of residents of the state;                                                                                 
              (13)  expenditures made to operate a child care facility                                                      
     in the state for the children of the person's employees;                                                               
              (14)  contributions of cash or equipment accepted by a                                                        
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                
     person's employees; and                                                                                                
              (15)  a payment to an employee of the person's                                                                
     business made by the person for the purpose of offsetting the                                                          
     employee's child care costs incurred in the state.                                                                     
   * Sec. 19. AS 43.75.018(d) is amended to read:                                                                             
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title; and                                                                                               
              (2)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.56.018,                                                                    
     AS 43.65.018, or AS 43.77.045, result in the total amount of the                                                           
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 20. AS 43.75.018 is amended by adding a new subsection to                                                           
read:                                                                                                                           
         (h)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the Department of Labor and Workforce Development                                                              
     shall adjust the dollar limit on credits under (d) of this section for                                                     

2024-05-15                     House Journal                      Page 3287
     inflation, using 100 percent of the change over the preceding five                                                         
     calendar years in the Consumer Price Index for all urban                                                                   
     consumers for urban Alaska, compiled by the Bureau of Labor                                                                
     Statistics, United States Department of Labor.                                                                             
   * Sec. 21. AS 43.77.045(a) is amended to read:                                                                             
         (a)  A person engaged in a floating fisheries business is                                                              
     allowed a credit against the tax due under this chapter for                                                                
     [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED                                                                               
     FOR]                                                                                                                       
              (1)  contributions of cash or equipment accepted for                                                          
     direct instruction, research, and educational support purposes,                                                            
     including library and museum acquisitions, and contributions to                                                            
     endowment, by an Alaska university foundation, by a nonprofit,                                                             
     public or private, Alaska two-year or four-year college accredited                                                         
     by a national or regional accreditation association, or by a public                                                        
      or private nonprofit elementary or secondary school in the state;                                                        
              (2)  contributions of cash or equipment accepted for                                                          
     secondary school level vocational education courses, programs,                                                             
     and facilities by a school district in the state;                                                                          
              (3)  contributions of cash or equipment accepted for                                                          
     vocational education courses, programs, and facilities by a state-                                                         
     operated vocational technical education and training school;                                                               
              (4)  contributions of cash or equipment accepted for a                                                        
     facility by a nonprofit, public or private, Alaska two-year or four-                                                       
     year college accredited by a national or regional accreditation                                                            
     association or by a public or private nonprofit elementary or                                                              
     secondary school in the state;                                                                                             
              (5)  contributions of cash or equipment accepted for                                                          
     Alaska Native cultural or heritage programs and educational                                                                
     support, including mentoring and tutoring, provided by a nonprofit                                                         
     agency for public school staff and for students who are in grades                                                          
     kindergarten through 12 in the state;                                                                                      
              (6)  contributions of cash or equipment accepted for                                                          
     education, research, rehabilitation, and facilities by an institution                                                      
     that is located in the state and that qualifies as a coastal ecosystem                                                     
     learning center under the Coastal America Partnership established                                                          
     by the federal government;                                                                                                 
              (7)  contributions of cash or equipment accepted for                                                          
     the Alaska higher education investment fund under AS 37.14.750;                                                            
              (8)  contributions of cash or equipment accepted for                                                          

2024-05-15                     House Journal                      Page 3288
     funding a scholarship awarded by a nonprofit organization to a                                                             
     dual-credit student to defray the cost of a dual-credit course,                                                            
     including the cost of                                                                                                      
                   (A)  tuition and textbooks;                                                                                  
                   (B)  registration, course, and programmatic student                                                          
         fees;                                                                                                                  
                   (C)  on-campus room and board at the postsecondary                                                           
         institution in the state that provides the dual-credit course;                                                         
                   (D)  transportation costs to and from a residential                                                          
         school approved by the Department of Education and Early                                                               
         Development under AS 14.16.200 or the postsecondary                                                                    
         school in the state that provides the dual-credit course; and                                                          
                   (E)  other related educational and programmatic                                                              
         costs;                                                                                                                 
              (9)  contributions of cash or equipment accepted for                                                          
     constructing, operating, or maintaining a residential housing                                                              
     facility by a residential school approved by the Department of                                                             
     Education and Early Development under AS 14.16.200;                                                                        
              (10)  contributions of cash or equipment accepted for                                                         
     childhood early learning and development programs and                                                                      
     educational support to childhood early learning and development                                                            
     programs provided by a nonprofit corporation organized under                                                               
     AS 10.20, a tribal entity, or a school district in the state, by the                                                       
     Department of Education and Early Development, or through a                                                                
     state grant;                                                                                                               
              (11)  contributions of cash or equipment accepted for                                                         
     science, technology, engineering, and math programs provided by                                                            
     a nonprofit agency or a school district for school staff and for                                                           
       students in grades kindergarten through 12 in the state; [AND]                                                          
              (12)  contributions of cash or equipment accepted for                                                         
     the operation of a nonprofit organization dedicated to providing                                                           
     educational opportunities that promote the legacy of public service                                                        
     contributions to the state and perpetuate ongoing educational                                                              
     programs that foster public service leadership for future                                                                  
     generations of residents of the state;                                                                                 
              (13)  expenditures made to operate a child care facility                                                      
     in the state for the children of the person's employees;                                                               
              (14)  contributions of cash or equipment accepted by a                                                        
     child care facility in the state operated by a nonprofit                                                               
     corporation and attended by one or more children of the                                                                

2024-05-15                     House Journal                      Page 3289
     person's employees; and                                                                                                
              (15)  a payment to an employee of the person's                                                                
     business made by the person for the purpose of offsetting the                                                          
     employee's child care costs incurred in the state.                                                                     
   * Sec. 22. AS 43.77.045(d) is amended to read:                                                                             
         (d)  A contribution claimed as a credit under this section may                                                         
     not                                                                                                                        
              (1)  be the basis for a credit claimed under another                                                              
     provision of this title; and                                                                                               
              (2)  when combined with contributions that are the basis                                                          
     for credits taken during the taxpayer's tax year under                                                                     
     AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.56.018,                                                                    
     AS 43.65.018, or AS 43.75.018, result in the total amount of the                                                           
     credits exceeding $3,000,000 [$1,000,000]; if the taxpayer is a                                                        
     member of an affiliated group, then the total amount of credits                                                            
     may not exceed $3,000,000 [$1,000,000] for the affiliated group;                                                       
     in this paragraph, "affiliated group" has the meaning given in                                                             
     AS 43.20.145.                                                                                                              
   * Sec. 23. AS 43.77.045 is amended by adding a new subsection to                                                           
read:                                                                                                                           
         (g)  Beginning January 1, 2030, and every five years                                                                   
     thereafter, the Department of Labor and Workforce Development                                                              
     shall adjust the dollar limit on credits under (d) of this section for                                                     
     inflation, using 100 percent of the change over the preceding five                                                         
     calendar years in the Consumer Price Index for all urban                                                                   
     consumers for urban Alaska, compiled by the Bureau of Labor                                                                
     Statistics, United States Department of Labor."                                                                            
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 2, following line 2:                                                                                                       
     Insert new bill sections to read:                                                                                          
"* Sec. 26. AS 47.05.030(a) is amended to read:                                                                               
         (a)  Except as provided in (b) and (c) of this section and for                                                         
     purposes directly connected with the administration of general                                                             
     assistance, adult public assistance, the child [DAY] care                                                              
     assistance program authorized under AS 47.25.001 - 47.25.095, or                                                           
     the Alaska temporary assistance program, and in accordance with                                                            
     the regulations of the department, a person may not solicit,                                                               
     disclose, receive, make use of, or authorize, knowingly permit,                                                            

2024-05-15                     House Journal                      Page 3290
     participate in, or acquiesce in the use of, a list of or names of, or                                                      
     information concerning, persons applying for or receiving the                                                              
     assistance directly or indirectly derived from the records, papers,                                                        
     files, or communications of the department or subdivisions or                                                              
     agencies of the department, or acquired in the course of the                                                               
     performance of official duties.                                                                                            
   * Sec. 27. AS 47.05.085(a) is amended to read:                                                                             
         (a)  The commissioner or the commissioner's designee at the                                                            
     director level may issue subpoenas to compel the production of                                                             
     books, papers, correspondence, memoranda, and other records                                                                
     considered necessary as evidence in connection with an                                                                     
     investigation under or the administration of AS 47.07 (medical                                                             
     assistance), AS 47.08 (assistance for catastrophic illnesses and                                                           
     acute or chronic medical conditions), AS 47.25 (child [DAY] care                                                       
     assistance, child care grants, general relief, adult public assistance,                                                    
     and food stamps), and AS 47.27 (Alaska temporary assistance                                                                
     program).                                                                                                                  
   * Sec. 28. AS 47.25.001(a) is amended to read:                                                                             
         (a)  The department shall                                                                                              
              (1)  implement and administer a program to assist in                                                              
     providing child [DAY] care for the children of low and moderate                                                        
     income families according to the requirements of AS 47.25.001 -                                                            
     47.25.095;                                                                                                                 
              (2)  establish standards of eligibility for child [DAY] care                                                  
     benefits; the standards must provide that the maximum                                                                  
     monthly household income for a family to be eligible for the                                                           
     program is 105 percent of the median monthly household                                                                 
     income in the state, adjusted for family size, unless the family                                                       
          is otherwise exempt from income eligibility requirements;                                                        
              (3)  contract for the care of children of eligible families;                                                      
              (4)  establish procedures to periodically review the needs                                                        
     of families receiving child [DAY] care benefits;                                                                       
              (5)  provide notification to the local government body of                                                         
     the request for a contract with a child [DAY] care facility;                                                           
              (6)  establish an electronic application for assistance and                                                       
     allow an applicant to submit an application in electronic format or                                                        
     in other formats required by state and federal law; the electronic                                                         
     application must inform an applicant that a false statement made                                                           
     on the application will be investigated and is punishable under                                                            
     AS 11.56.210;                                                                                                          

2024-05-15                     House Journal                      Page 3291
              (7)  establish a program to partner with private sector                                                       
     entities to create incentives for employers to develop on-site or                                                      
     near-site child care.                                                                                                  
   * Sec. 29. AS 47.25.011 is amended to read:                                                                                
         Sec. 47.25.011. Administrative costs of program                                                                      
     contractors. To defray administrative expenses, a contractor                                                             
     under AS 47.25.001(b) may only retain $1,000 or 12 percent,                                                                
     whichever is greater, of the child [DAY] care assistance program                                                       
     funds it receives from the department under the contract.                                                                  
   * Sec. 30. AS 47.25.021 is amended to read:                                                                                
         Sec. 47.25.021. Conditions of receipt of benefits. Benefits                                                          
     may be paid for the care of children of a low or moderate income                                                           
     family only if a parent or guardian, because of the child [DAY]                                                        
     care, is freed to work or to seek work or to attend school. Benefits                                                       
     may not be paid for the care of children of a family where one                                                             
     parent or guardian is not working, actively seeking work, or                                                               
     attending school and is physically and mentally capable of caring                                                          
     for the children.                                                                                                          
   * Sec. 31. AS 47.25.031 is amended to read:                                                                                
         Sec. 47.25.031. Eligibility of families for benefits. The                                                            
     department shall determine the eligibility of families for child                                                       
     [DAY] care benefits on the basis of the following factors:                                                                 
              (1)  income of the family including salary, alimony, child                                                        
     support, retirement benefits, social security, and any other source                                                        
     of income;                                                                                                                 
              (2)  number of children in the family;                                                                            
              (3)  whether there is one parent or guardian solely                                                               
     responsible for the care of the family.                                                                                    
   * Sec. 32. AS 47.25.041 is amended to read:                                                                                
         Sec. 47.25.041. Contributions by parent or guardian. The                                                             
     department shall develop a sliding fee scale based on the factors                                                          
     listed in AS 47.25.031 for purposes of determining the amount to                                                           
     be contributed by the parent or guardian for child care; the                                                           
     amount may not exceed seven percent of the family monthly                                                              
     income. The contribution of the parent or guardian shall be paid to                                                    
     the child [DAY] care facility.                                                                                         
   * Sec. 33. AS 47.25.051 is amended to read:                                                                                
         Sec. 47.25.051. Placement; payment by state. (a) Parents or                                                          
     guardians shall select the child [DAY] care facility for the care of                                                   
     their children.                                                                                                            

2024-05-15                     House Journal                      Page 3292
         (b)  Benefits shall be paid by the department directly to the                                                          
     municipality or organization contracting with the child [DAY]                                                          
     care facility.                                                                                                             
   * Sec. 34. AS 47.25.051 is amended by adding a new subsection to                                                           
read:                                                                                                                           
         (c)  The department shall use a market rate study or a cost of                                                         
     care study to establish a subsidy rate for each region served by the                                                       
     program established under AS 47.25.001. The department shall                                                               
     use the subsidy rate to determine the amount of benefits payable                                                           
     by the department under (b) of this section.                                                                               
   * Sec. 35. AS 47.25.071(b) is amended to read:                                                                             
         (b)  To qualify for a grant under (a) or (d) of this section, the                                                      
     child care facility must                                                                                                   
              (1)  be currently licensed under AS 47.32 and applicable                                                          
     municipal licensing requirements;                                                                                          
              (2)  participate in the child [DAY] care assistance                                                           
     program under AS 47.25.001 - 47.25.095; [AND]                                                                              
              (3)  provide care under a payment system as provided in                                                           
     (g) of this section; and                                                                                               
              (4)  be designated as a quality child care facility by the                                                    
     department.                                                                                                            
   * Sec. 36. AS 47.25.071(g) is amended to read:                                                                             
         (g)  A [EACH] child care facility receiving a grant under (a)                                                      
     or (d) of this section shall                                                                                               
              (1)  assure that at least 15 percent or one of its child care                                                 
     spaces receiving subsidy under this section, whichever is greater,                                                         
     will be made available, if requested, to children eligible for child                                                   
     [DAY] care assistance under AS 47.25.001 - 47.25.095, whose                                                                
     parents or guardians wish to pay for care based on attendance                                                              
     only;                                                                                                                  
              (2)  give priority to children from low-income families                                                       
     when filling available child care spaces in the facility.                                                              
   * Sec. 37. AS 47.25.071(h) is amended to read:                                                                             
         (h)  The department shall, in consultation with a child care                                                       
     resource and referral agency in the state [INTERESTED                                                                  
     CHILD CARE PROVIDERS] and parents, adopt regulations to                                                                    
     carry out the purposes of this section, including criteria used to                                                     
     designate a child care facility as a quality child care facility                                                       
     under (b)(4) of this section.                                                                                          
   * Sec. 38. AS 47.25.071 is amended by adding new subsections to                                                            

2024-05-15                     House Journal                      Page 3293
read:                                                                                                                           
                       (i)  In addition to the grants provided in (a) and                                                       
              (d) of this section, the department may, subject to                                                               
              appropriations for that purpose, provide grants to the                                                            
              highest performing and highest quality child care                                                                 
              facilities in the state. The department may use quality                                                           
              recognition and improvement system metrics to                                                                     
              determine the highest performing and highest quality                                                              
              child care facilities in the state. To receive a grant under                                                      
              this subsection, the child care facility must be currently                                                        
              licensed under AS 47.32 and applicable municipal                                                                  
              licensing requirements.                                                                                           
         (j)  A child care facility receiving a grant under (a) or (d) of                                                       
     this section may not deny a child acceptance to the facility based                                                         
     on disability or socioeconomic status.                                                                                     
   * Sec. 39. AS 47.25.095(2) is amended to read:                                                                             
              (2)  "child care facility" means an establishment licensed                                                        
     as a child care facility under AS 47.32 [, INCLUDING DAY                                                                   
     CARE CENTERS, FAMILY DAY CARE HOMES, AND                                                                                   
     SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that provides                                                                         
     care for children not related by blood, marriage, or legal adoption                                                        
     to the owner, operator, or manager of the facility, or an                                                              
     establishment recognized by the federal government for the                                                             
     care of children;                                                                                                      
   * Sec. 40. AS 47.25.095(3) is amended to read:                                                                             
              (3)  "child [DAY] care" means the care, supervision, and                                                      
     guidance of a child or children unaccompanied by a parent or legal                                                         
     guardian on a regular basis for periods of less than 24 hours a day;                                                       
   * Sec. 41. AS 47.25.071(c) and 47.25.095(4) are repealed."                                                                 
                                                                                                                                
Renumber the following bill sections accordingly.                                                                               
                                                                                                                                
Page 2, line 5:                                                                                                                 
     Delete "Sections 1 - 4"                                                                                                    
     Insert "Sections 1, 2, 24, and 25"                                                                                         
                                                                                                                                
Page 2, line 8:                                                                                                                 
     Delete all material and insert:                                                                                            
"* Sec. 43. The uncodified law of the State of Alaska is amended by                                                           
adding a new section to read:                                                                                                   

2024-05-15                     House Journal                      Page 3294
     CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL                                                                               
APPROVAL. To the extent necessary to implement sec. 28 of this                                                                  
Act, the Department of Health shall amend and submit for federal                                                                
approval the state plan for the state's child care assistance program                                                           
under the federal child care and development fund program, consistent                                                           
with AS 47.25.001(a), as amended by sec. 28 of this Act.                                                                        
   * Sec. 44. The uncodified law of the State of Alaska is amended by                                                         
adding a new section to read:                                                                                                   
     CONDITIONAL EFFECT; NOTIFICATION. (a) Section 28 of                                                                        
this Act takes effect only if, on or before January 1, 2026, the United                                                         
States Department of Health and Human Services                                                                                  
         (1)  approves the amendment to the state plan for child care                                                           
assistance program under the federal child care and development fund                                                            
program, consistent with AS 47.25.001(a), as amended by sec. 28 of                                                              
this Act; or                                                                                                                    
         (2)  determines that approval of the amendment to the state                                                            
plan for the child care assistance program is not necessary.                                                                    
     (b)  The commissioner of health shall notify the revisor of statutes                                                       
in writing within 30 days after the United States Department of Health                                                          
and Human Services approves the amendment to the state plan or                                                                  
determines that approval is not necessary under (a)(1) or (2) of this                                                           
section.                                                                                                                        
   * Sec. 45. Section 37, ch. 61, SLA 2014, as amended by sec. 40, ch.                                                        
101, SLA 2018, is amended to read:                                                                                              
         Sec. 37. Sections 1, 2, and 21, ch. 61, SLA 2014, [OF THIS                                                         
     ACT] take effect January 1, 2028 [2025].                                                                               
   * Sec. 46. If sec. 28 of this Act takes effect, it takes effect on the day                                                 
after the date the United States Department of Health and Human                                                                 
Services approves the corresponding amendment to the state plan or                                                              
determines that approval is not necessary.                                                                                      
   * Sec. 47. Except as provided in sec. 46 of this Act, this Act takes                                                       
effect immediately under AS 01.10.070(c)."                                                                                      
                                                                                                                                
Representative Fields moved and asked unanimous consent that                                                                    
Amendment No. 3 be adopted.                                                                                                     
                                                                                                                                
There was objection.                                                                                                            
                                                                                                                                
The question being:  "Shall Amendment No. 3 be adopted?"  The roll                                                              
was taken with the following result:                                                                                            
                                                                                                                                

2024-05-15                     House Journal                      Page 3295
HCS SB 189(RLS) am H                                                                                                            
Second Reading                                                                                                                  
Amendment No. 3                                                                                                                 
                                                                                                                                
YEAS:  37   NAYS:  2   EXCUSED:  0   ABSENT:  1                                                                               
                                                                                                                                
Yeas:  Allard, Armstrong, Baker, Carpenter, Carrick, Coulombe,                                                                  
Cronk, Dibert, Edgmon, Fields, Foster, Galvin, Gray, Groh,                                                                      
Himschoot, C.Johnson, Josephson, McCabe, McCormick, McKay,                                                                      
Mears, Mina, Ortiz, Prax, Rauscher, Ruffridge, Saddler, Schrage,                                                                
Shaw, Stapp, Story, Stutes, Sumner, Tilton, Tomaszewski, Vance,                                                                 
Wright                                                                                                                          
                                                                                                                                
Nays:  Eastman, Hannan                                                                                                          
                                                                                                                                
Absent:  D.Johnson                                                                                                              
                                                                                                                                
And so, Amendment No. 3 was adopted and the new title follows:                                                                  
                                                                                                                                
     HOUSE CS FOR SENATE BILL NO. 189(RLS) am H                                                                                 
     "An Act extending the termination date of the Big Game                                                                     
     Commercial Services Board; extending the termination date of the                                                           
     Board of Massage Therapists; establishing a big game guide                                                                 
     concession area permit program on land in the state; relating to the                                                       
     duties of the Big Game Commercial Services Board, the Board of                                                             
     Game, the Department of Fish and Game, and the Department of                                                               
     Natural Resources; 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; extending the termination                                                           
     date of the Alaska Commission on Aging; extending the                                                                      
     termination date of the Marijuana Control Board; renaming the                                                              
     day care assistance program the child care assistance program;                                                             
     relating to the child care assistance program and the child care                                                           
     grant program; requiring the Board of Game to establish an initial                                                         
     big game guide concession area; providing for an effective date by                                                         
     amending the effective date of secs. 1, 2, and 21, ch. 61, SLA                                                             
     2014; and providing for an effective date."                                                                                
                                                                                                                                
HCS SB 189(RLS) am H was automatically in third reading.                                                                        

2024-05-15                     House Journal                      Page 3296
The question being:  "Shall HCS SB 189(RLS) am H pass the House?"                                                               
The roll was taken with the following result:                                                                                   
                                                                                                                                
HCS SB 189(RLS) am H                                                                                                            
Third Reading                                                                                                                   
Final Passage                                                                                                                   
                                                                                                                                
YEAS:  33   NAYS:  7   EXCUSED:  0   ABSENT:  0                                                                               
                                                                                                                                
Yeas:  Armstrong, Baker, Carrick, Coulombe, Cronk, Dibert, Edgmon,                                                              
Fields, Foster, Galvin, Gray, Groh, Hannan, Himschoot, C.Johnson,                                                               
D.Johnson, Josephson, McCabe, McCormick, McKay, Mears, Mina,                                                                    
Ortiz, Ruffridge, Saddler, Schrage, Shaw, Stapp, Story, Stutes,                                                                 
Sumner, Tilton, Wright                                                                                                          
                                                                                                                                
Nays:  Allard, Carpenter, Eastman, Prax, Rauscher, Tomaszewski,                                                                 
Vance                                                                                                                           
                                                                                                                                
And so, HCS SB 189(RLS) am H passed the House.                                                                                  
                                                                                                                                
Representative Saddler moved and asked unanimous consent that the                                                               
roll call on the passage of the bill be considered the roll call on the                                                         
effective date clause.  There being no objection, it was so ordered.                                                            
                                                                                                                                
HCS SB 189(RLS) am H was referred to the Chief Clerk for                                                                        
engrossment.