Legislature(2023 - 2024)BARNES 124
02/20/2023 03:15 PM House LABOR & COMMERCE
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| Audio | Topic |
|---|---|
| Start | |
| HB75 | |
| HB46 | |
| Adjourn |
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ teleconferenced
= bill was previously heard/scheduled
| *+ | HB 75 | TELECONFERENCED | |
| + | TELECONFERENCED | ||
| += | HB 46 | TELECONFERENCED | |
HB 46-CHILD CARE PROVIDER COLLECTIVE BARGAINING
3:21:13 PM
CHAIR SUMNER announced that the final order of business would be
HOUSE BILL NO. 46, "An Act allowing child care providers that
receive state aid to organize and collectively bargain with the
Department of Health; and establishing the child care provider
fund."
[Because of their length, some amendments discussed or adopted
during the meeting are found at the end of the minutes for HB
46. Shorter amendments are included in the main text.]
3:21:28 PM
REPRESENTATIVE FIELDS moved to adopt Amendment 1 to HB 46,
labeled 33-LS0221\B.1, Klein, 2/9/23, which read as follows:
Page 9, lines 30 - 31:
Delete "Family and Community Services"
Insert "Health"
3:21:32 PM
REPRESENTATIVE PRAX objected for the purpose of discussion.
3:21:36 PM
REPRESENTATIVE FIELDS spoke to Amendment 1. He stated that the
amendment adds a correction that the Childcare Program Office is
in the Department of Health, not the Department of Family and
Community Services.
3:22:08 PM
REPRESENTATIVE PRAX removed his objection. There being no
further objection, Amendment 1 was adopted.
3:22:17 PM
REPRESENTATIVE FIELDS moved to adopt Amendment 2 to HB 46,
labeled 33-LS0221\B.3, Klein, 2/14/23, which read as follows:
Page 1, following line 3:
Insert a new bill section to read:
"* Section 1. The uncodified law of the State of
Alaska is amended by adding a new section to read:
LEGISLATIVE INTENT. It is the intent of the
legislature to capitalize the child care provider fund
with a one-time $15,000,000 appropriation to the
fund."
Page 1, line 4:
Delete "* Section 1"
Insert "* Sec. 2"
Renumber the following bill sections accordingly.
3:22:22 PM
REPRESENTATIVE SADDLER objected.
3:22:25 PM
REPRESENTATIVE FIELDS spoke to Amendment 2. He stated that
Amendment 2 would add a one-time appropriation of $15 million to
the child care provider fund the bill would create if passed.
3:23:27 PM
REPRESENTATIVE PRAX asked whether businesses would be able to
receive a tax deduction if they contributed to the fund.
REPRESENTATIVE FIELDS answered that that idea is part of another
amendment. The fund is created by HB 46 and Amendment 2 would
add a one-time guaranteed contribution to the fund.
3:24:44 PM
REPRESENTATIVE RUFFRIDGE expressed his concern with the amount
of the appropriation due to the current financial situation but
added that he agrees with the overall idea put forth by the
amendment.
3:26:04 PM
REPRESENTATIVE SADDLER commented that he opposes the amendment
because he does not believe that appropriations belong in intent
language, as well as being concerned about the amount being
appropriated.
3:26:30 PM
A roll call vote was taken. Representatives Fields, Carrick,
Prax, Ruffridge, and Sumner voted in favor of Amendment 2.
Representative Saddler voted against it. Therefore, Amendment 2
passed by a vote of 5-1.
3:27:18 PM
The committee took a brief at-ease.
3:27:40 PM
CHAIR SUMNER stated that he would not be offering Amendment 3 to
HB 46.
3:27:44 PM
REPRESENTATIVE FIELDS moved to adopt Amendment 4 to HB 46,
labeled 33-LS0221\B.2, Klein, 2/14/23. [Amendment 4 is provided
at the end of the minutes on HB 91.]
3:27:56 PM
REPRESENTATIVE SADDLER objected for purposes of discussion.
3:28:08 PM
REPRESENTATIVE FIELDS stated that the idea for the amendment
came from multiple sources, including Representative Ruffridge.
The purpose of the amendment is to incentivize businesses to
invest in childcare for their employees.
3:29:39 PM
REPRESENTATIVE SADDLER asked what the fiscal note would have
been for the previous version of the bill.
REPRESENTATIVE FIELDS answered that without knowing the exact
number of employers that would participate, the number was
indeterminate. In response to a follow-up question, he stated
that the legislation would provide $2 million in tax credits for
businesses that contributed toward the childcare costs of their
employees.
3:31:01 PM
REPRESENTATIVE PRAX commented that there is an "urgent" need to
address childcare and added that he supports incentivizing
businesses to get involved.
3:31:57 PM
REPRESENTATIVE RUFFRIDGE commented that he has reservations
about the childcare trust fund due to the potential fiscal
impact, but added he supports the addition of an incentive for
employers to contribute towards the childcare of their
employees.
3:32:58 PM
REPRESENTATIVE CARRICK asked what the difference between
Amendment 4 and Amendment 3 was.
REPRESENTATIVE FIELDS stated that he believes that Amendment 3
was on another subject.
3:33:58 PM
REPRESENTATIVE SADDLER removed his objection. There being no
further objection, Amendment 4 was adopted.
AMENDMENTS
The following amendment to HB 46 was moved for adoption during
the hearing. [Shorter amendments are provided in the main text
only.]
Amendment 4 [33-LS0221\B.2, Klein, 2/14/23] (adopted):
Page 1, line 1, following "Act":
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
education credit, the mining business education
credit, the fisheries business education credit, and
the fisheries resource landing tax education credit;"
Page 1, line 2:
Delete "and"
Following "fund":
Insert "; and providing for an effective date"
Page 1, following line 3:
Insert new bill sections to read:
"* Section 1. 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 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. 2. 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. 3. 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."
Page 1, line 4:
Delete "Section 1"
Insert "Sec. 4"
Renumber the following bill sections accordingly.
Page 10, following line 15:
Insert new bill sections to read:
"* Sec. 9. 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
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
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.
* Sec. 10. 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. 11. 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. 12. 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 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. 13. 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 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 43.55.019 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. 15. 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;
(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. 16. 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. 17. 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. 18. AS 43.65.018(a) is amended to read:
(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
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. 19. AS 43.65.018(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 43.75.018, 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. 20. 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. 21. 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
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 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. 22. 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. 23. 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 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. 24. 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
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 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. 25. 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. 26. 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.
* Sec. 27. 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 of this Act take effect
January 1, 2028 [2025].
* Sec. 28. Sections 4 - 8 and 27 of this Act take
effect immediately under AS 01.10.070(c).
* Sec. 29. Except as provided in sec. 28 of this
Act, this Act takes effect January 1, 2025."
CHAIR SUMNER announced that HB 46 was held over.
| Document Name | Date/Time | Subjects |
|---|---|---|
| HB075 DOI Fiscal Note 02.15.2023.pdf |
HL&C 2/20/2023 3:15:00 PM |
HB 75 |
| HB075 Sectional Analysis Ver A 02.15.2023.pdf |
HL&C 2/20/2023 3:15:00 PM |
HB 75 |
| HB075 version A 02.15.2023.PDF |
HL&C 2/20/2023 3:15:00 PM |
HB 75 |
| HB075 Transmittal Letter 02.15.2023.pdf |
HL&C 2/20/2023 3:15:00 PM |
HB 75 |
| Amendments 1-3 for HB46.pdf |
HL&C 2/20/2023 3:15:00 PM |
HB 46 |
| Amendment 4 for HB46.pdf |
HL&C 2/20/2023 3:15:00 PM |
HB 46 |