SB 132-EMPLOYMENT TAX FOR EDUCATION FACILITIES  3:38:33 PM CHAIR TOBIN reconvened the meeting and announced the consideration of SENATE BILL NO. 132 "An Act imposing an annual educational facilities maintenance and construction tax on net earnings from self-employment and wages; relating to the administration and enforcement of the educational facilities maintenance and construction tax; and providing for an effective date." She asked Mr. Grussendorf to refresh the committee's recall of SB 132. 3:38:48 PM CODY GRUSSENDORF, Staff, Senator Click Bishop, Alaska State Legislature, Juneau, Alaska, summarized that SB 132 would levy a $30 head tax on working individuals for the purpose of raising money to address the significant backlog in school maintenance and construction. 3:39:19 PM SENATOR KIEHL commented that his confusion during the previous hearing about whether wage earners and the self-employed would be treated differently was cleared up when he learned that the bill treats them equally. 3:39:41 PM CHAIR TOBIN found no further comments or questions and solicited a motion. 3:39:43 PM SENATOR GRAY-JACKSON moved to report SB 132, work order 33- LS0764\B, from committee with individual recommendations and attached fiscal note(s). 3:39:55 PM CHAIR TOBIN found no objection and SB 132 was reported from the Senate Education Standing Committee.