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 |