ALASKA STATE LEGISLATURE  SENATE EDUCATION STANDING COMMITTEE  May 3, 2023 3:32 p.m. MEMBERS PRESENT Senator Löki Tobin, Chair Senator Jesse Bjorkman Senator Jesse Kiehl Senator Elvi Gray-Jackson MEMBERS ABSENT  Senator Gary Stevens, Vice Chair COMMITTEE CALENDAR  CONFIRMATION HEARING(S) University of Alaska Board of Regents Albiona Selimi - Anchorage - CONFIRMATION ADVANCED 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." - MOVED SB 132 OUT OF COMMITTEE SENATE BILL NO. 136 "An Act relating to teacher certificates and teacher preparation programs; and providing for an effective date." - HEARD & HELD SENATE BILL NO. 120 "An Act extending the education tax credits; 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." - MOVED CSSB 120(EDC) OUT OF COMMITTEE PREVIOUS COMMITTEE ACTION  BILL: SB 132 SHORT TITLE: EMPLOYMENT TAX FOR EDUCATION FACILITIES SPONSOR(s): SENATOR(s) BISHOP 04/21/23 (S) READ THE FIRST TIME - REFERRALS 04/21/23 (S) EDC, FIN 04/26/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) 04/26/23 (S) -- Testimony -- 05/01/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) 05/01/23 (S) Heard & Held 05/01/23 (S) MINUTE(EDC) 05/03/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) BILL: SB 136 SHORT TITLE: TEACHER CERTIFICATE; TEACHER PREP PROGRAM SPONSOR(s): SENATOR(s) OLSON 04/24/23 (S) READ THE FIRST TIME - REFERRALS 04/24/23 (S) EDC 05/03/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) BILL: SB 120 SHORT TITLE: EXTEND EDUCATION TAX CREDITS SPONSOR(s): EDUCATION 03/31/23 (S) READ THE FIRST TIME - REFERRALS 03/31/23 (S) EDC, FIN 04/05/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) 04/05/23 (S) Heard & Held 04/05/23 (S) MINUTE(EDC) 04/14/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) 04/14/23 (S) Bills Previously Heard/Scheduled 04/26/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) 04/26/23 (S) 05/03/23 (S) EDC AT 3:30 PM BELTZ 105 (TSBldg) WITNESS REGISTER ALBIONA SELIMI, Governor Appointee University of Alaska Board of Regents Anchorage, Alaska POSITION STATEMENT: Testified as the student representative appointee to the University of Alaska Board of Regents. CODY GRUSSENDORF, Staff Senator Click Bishop Alaska State Legislature Juneau, Alaska POSITION STATEMENT: Provided an overview of SB 132 on behalf of the sponsor. SENATOR DONNY OLSON, District T Alaska State Legislature Juneau, Alaska POSITION STATEMENT: Sponsor of SB 136. ALMERIA ALCANTRA, Staff Senator Donny Olson Alaska State Legislature Juneau, Alaska POSITION STATEMENT: Presented the sectional analysis for SB 136. MELANIE OLMSTEAD, Executive Director American Board for Certification of Teacher Excellence Indianapolis, Indiana POSITION STATEMENT: Testified by invitation on SB 136. KELLY MANNING, Deputy Director Division of Innovation and Education Excellence Department of Education and Early Development (DEED) Juneau, Alaska POSITION STATEMENT: Testified by invitation on SB 136. SONDRA MEREDITH, Program Administrator of Teacher Certification Division of Innovation and Education Excellence Department of Education and Early Development (DEED) Juneau, Alaska POSITION STATEMENT: Testified by invitation on SB 136. MICHAEL MASON, Staff Senator Löki Tobin Alaska State Legislature Juneau, Alaska POSITION STATEMENT: Presented the summary of changes from version A to version B of SB 120. ACTION NARRATIVE 3:32:26 PM CHAIR LÖKI TOBIN called the Senate Education Standing Committee meeting to order at 3:32 p.m. Present at the call to order were Senators Kiehl, Gray-Jackson, Bjorkman, and Chair Tobin. At ease from 3:34:34 to 3:34:43 ^CONFIRMATION HEARING(S) CONFIRMATION HEARING(S)  UNIVERSITY OF ALASKA BOARD OF REGENTS 3:34:58 PM CHAIR TOBIN reconvened the meeting and announced the confirmation hearing for Albiona Selimi to the University of Alaska Board of Regents as the student representative. She asked Ms. Selimi to provide her opening comments. 3:35:23 PM ALBIONA SELIMI, Governor's Appointee, University of Alaska Board of Regents, Anchorage, Alaska, stated that she is a junior at the University of Alaska Anchorage majoring in political science and minoring in justice and women's studies. Having served in student government for nearly two years, she said she understands how important students are not only to the success of the university but also to the economic future of the state of Alaska. More importantly, she said that as a first-generation student in her family, she knows how important the university is to students like herself. She shared that she was humbled and honored to be considered to serve as the student regent for the University of Alaska. 3:36:37 PM CHAIR TOBIN opened public testimony on the appointment of Albiona Selimi to the University of Alaska Board of Regents; she found none and closed public testimony. CHAIR TOBIN solicited a motion. 3:36:54 PM SENATOR GRAY-JACKSON stated that the Senate Education Standing Committee has reviewed the qualifications of the following appointee and recommends the name be forwarded to a joint session for consideration: University of Alaska Board of Regents Albiona Selimi - Anchorage Signing the reports regarding appointments to boards and commissions in no way reflects individual members' approval or disapproval of the appointees; the nominations are merely forwarded to the full legislature for confirmation or rejection. There was no objection, and the name was forwarded. 3:37:22 PM At ease. 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. 3:40:10 PM At ease. SB 136-TEACHER CERTIFICATE; TEACHER PREP PROGRAM  3:41:52 PM CHAIR TOBIN reconvened the meeting and announced the consideration of SENATE BILL NO. 136 "An Act relating to teacher certificates and teacher preparation programs; and providing for an effective date." She asked Senator Olson to introduce the legislation. 3:42:23 PM SENATOR DONNY OLSON, District T, Alaska State Legislature, Juneau, Alaska, sponsor of SB 136, introduced the bill by paraphrasing the first paragraph of the sponsor statement. The full sponsor statement read as follows: SB 136 amends Alaska Statute 14.20.020 to add a new subsection (m) requiring the State Board of Education and Early Development to establish standards for approving alternative teacher preparation programs to operate in Alaska. The standards will set forth criteria for approving alternative teacher preparation programs that are comparable to those offered by a higher education institution. The standards will ensure that to be approved, the program must be comparable to nationally recognized pedagogy standards, such as the Interstate Teacher Assessment and Support Consortium (InTASC) pedagogy standards or those of another organization approved by the Commissioner of Education. Furthermore, the standards for approving an alternative teacher preparation program will also ensure a program has a proven track record over a period of at least five years in multiple states. Alaska's teacher shortage crisis is well documented  and has been exacerbated in recent years. As of April 21, 2023, the Alaska Teacher Placement website listed 315 job openings for elementary, middle, and high school teachers. The number of openings at the beginning of the school year was significantly higher, causing school districts to explore options such as long-term substitutes, recruiting teachers from foreign countries, and issuing emergency certificates. This legislation aims to mitigate the teacher shortage by adding another option for individuals with bachelor's degrees and professional experience to become certified teachers after showing proficiency in pedagogy and academic subject matter. Commonly known as alternative teacher certification programs, Alaska has identified the need for these programs to be a part of addressing the State's teacher recruitment and retention crisis. In April 2021, the Governor's Teacher Retention and Recruitment Working Group issued its Action Plan. The Plan's fourth Essential Area, Enhancing Recruitment Efforts and Opportunities, included a series of recommendation for bringing new teachers into the classroom. Among those recommendations was the following found on page 8 of the report: 5. Consider models of Alternative Certification Pathways and determine which ones to adopt. • Support non-traditional applicants gaining pedagogical knowledge using external options such as this online program currently used by 15 states (https://www.americanboard.org/). • Develop a pathway for Alternative Certification for those with a BS or BA who want to teach. • Create a non-traditional route outside the university system. • Ensure this certification is competency based, with an evaluation method to test. • Allow forgiveness of some required courses. • Ensure pathway has an appropriate level of rigor. This legislation implements that recommendation. 3:43:23 PM ALMERIA ALCANTRA, Staff, Senator Donny Olson, Alaska State Legislature, Juneau, Alaska, presented the sectional analysis for SB 136. It read as follows: Section 1: Amends Alaska Statute 14.20.020(b), to specify an individual must receive a baccalaureate degree from an institution of higher education accredited nationally or by a recognized regional accrediting association. Section 2: Amends Alaska Statute 14.20.020(c), to ensure the regulations must allow the Board to issue a teacher's certificate to a person who has successfully completed a teacher preparation program approved under (m) of the bill which is new language. Section 3: Adds new language that directs the Board to establish standards for the approval of teacher preparation programs and specifies: • The standards be comparable to teacher prep programs through national organizations recognized by the Council for Higher Education Accreditation, or an organization approved by the Commissioner; AND • The Board approve a teacher preparation program offered by an organization that has operated for at least five years and operates in at least five states. Section 4: Amends the eligibility of a subject matter expert limited teacher certificate, a person shall be currently enrolled in an approved: • Post-baccalaureate teacher program at a nationally or regionally accredited institution; OR • A teacher preparation program approved under this legislation. Section 5: This act takes effect July 1, 2023. 3:45:14 PM MS. ALCANTRA highlighted that SB 136 came from the 2021 Department of Education and Early Development (DEED) Action Plan for Teacher Retention and Recruitment. She said one of the recommendations was about looking for alternate pathways to become a certified teacher. 3:45:51 PM CHAIR TOBIN asked for additional information on the nationally recognized programs that were referenced. MS. ALCANTRA deferred the question to the DEED representative and Melanie Olmstead with the American Board for Certification of Teacher Excellence. 3:46:14 PM CHAIR TOBIN transitioned to invited testimony on SB 136. 3:46:36 PM MELANIE OLMSTEAD, Executive Director, American Board for Certification of Teacher Excellence ("American Board"), Indianapolis, Indiana, stated that the organization was founded in 2001 under George W. Bush to address the impending teacher shortage and to ensure that students have teachers with real world experience. The American Board currently operates in 14 states, and Idaho is among the most successful. She reported that a third-party study showed the 4,000 American Board trained teachers in Idaho had a 97 percent retention rate after three years, which is much better than the national average. MS. OLMSTEAD stated that while several organizations meet the pedagogy standards to qualify for the application process outlined in SB 136, the American Board believes it is best suited to serve Alaska by quickly and affordably getting certified teachers into local schools. Because the American Board focuses on training local people to become teachers, it is particularly well suited to serve rural schools. She shared that the average American Board teacher is about 40 years old and has a bachelor's degree, at a minimum, but often they are subject matter experts with advanced degrees. 3:50:41 PM CHAIR TOBIN mentioned the Alaska Reads Act that requires new educators to receive at least six credit hours of culturally responsive education. She asked whether the American Board offers that type of training and how they would make that training Alaska informed. 3:51:09 PM MS. OLMSTEAD replied that they don't offer that training, but it isn't unique for a state to have state-specific training requirements. In those instances, the American Board makes it clear to the new teachers that they are responsible for fulfilling the state-specific requirement for licensure and that the course must come from an approved university. 3:52:10 PM SENATOR BJORKMAN asked how long it takes to achieve licensure through the American Board. MS. OLMSTEAD replied that on-average it takes seven to eight months, but it can take up to a year. It is heavily dependent on what the new teacher candidate has done prior to entering the program. Many of the people who use the program are long-time substitute teachers so they are able to move through the program and demonstrate competency quickly because they are comfortable with the art and science of teaching which covers classroom management, instruction design, and teacher leadership. By contrast, someone who has been working in the field of pharmacy, for example, may be comfortable with their knowledge of chemistry, but they might still need time to study pedagogy. SENATOR BJORKMAN asked if she was saying that the American Board was comfortable certifying teachers who have experience as a substitute teacher in exchange for what would be a year or more of university training. MS. OLMSTEAD clarified that the American Board does not certify someone based solely on the fact that they had been a substitute teacher. Those teacher candidates would still have to go through the entire course and demonstrate their proficiency in both pedagogy and their subject area. People move through this process at various speeds but nobody earns a certificate from the American Board until their proficiency is proven through their certification exams. SENATOR BJORKMAN asked how proficiency is assessed. 3:55:02 PM MS. OLMSTEAD answered that the American Board has a proprietary exam specific to the subject areas of elementary education, professional education, US and world history, mathematics, biology, chemistry, physics, and general science. They also have a proprietary exam specific to pedagogy. She said third-parties have found these exams to be equal to and sometimes more rigorous than Praxis exams, so that is the benchmark for demonstrating proficiency. SENATOR BJORKMAN pointed out that Praxis exams test teachers' knowledge in subject areas, but they do not test pedagogy or the ability to manage a classroom. He asked how the American Board assesses a candidate's ability to practice the trade of teaching. 3:56:20 PM MS. OLMSTEAD countered that the Praxis does offer a pedagogy exam and the American Board offers a similar exam called the professional teaching knowledge (PTK) pedagogy exam. Both exams were developed to ensure that candidates are familiar and comfortable with best practices. This is more than knowing how to design a lesson plan; the candidates must be able to administer a pop quiz, take the results, and adjust their instruction to better serve their students. This is assessed through appropriately designed pedagogy exams. CHAIR TOBIN asked her to explain pedagogy. MS. OLMSTEAD stated that pedagogy is the art and science of teaching which includes classroom management, effective instructional design and delivery, assessment, and teacher leadership. It's more than knowing the subject area such as math; it's whether the candidate knows how to teach the subject. CHAIR TOBIN invited Kelly Manning and Sondra Meredith to the witness table to answer questions from the committee. 3:58:41 PM KELLY MANNING, Deputy Director, Division of Innovation and Education Excellence, Department of Education and Early Development (DEED), Juneau, Alaska, introduced herself. 3:58:52 PM SONDRA MEREDITH, Program Administrator of Teacher Certification, Division of Innovation and Education Excellence Department of Education and Early Development (DEED), Juneau, Alaska, introduced herself. CHAIR TOBIN asked for an explanation of the difference between national and regional certification, as described in SB 136. 3:59:10 PM MS. MEREDITH answered that private universities that focus on specialized areas such as religion typically rely on national accreditation, whereas public institutions typically use regional accreditation. CHAIR TOBIN asked whether nationally accredited universities, schools, or programs can be for-profit. MS. MEREDITH answered that she would follow up with an answer. 4:00:20 PM CHAIR TOBIN asked what the current process is to become a certified teacher in Alaska. MS. MEREDITH answered that there are several approaches. Someone who just graduated high school could enroll in a bachelor's program. There are also programs, such as elementary education, that have teacher preparation embedded. Someone who enrolled in a bachelor's program could go on to complete a master's degree or post-baccalaureate program in the art of teaching. These programs traditionally include a student teaching component where the person works with a teacher mentor or coach. Another approach that's available in Alaska statutes allows someone with a bachelor's or master's degree to start teaching while they are working to complete the teacher preparation component through a university. Regardless of the approach, she said all individuals must take a test of basic competency in the particular content area. 4:02:41 PM CHAIR TOBIN asked how long it would take someone who just graduated from high school to become an educator. MS. MEREDITH answered that somebody could complete the requirements in the four years it takes to achieve a bachelor's degree. Somebody who already holds a bachelor's degree could complete the Master's in the Art of Teaching (MAT) program at the University of Alaska Southeast in one year. This is an intensive program that requires the individual to do the course work while student teaching in a classroom with an experienced educator. CHAIR TOBIN mentioned an earlier presentation relating to the teacher retention taskforce. She asked about teacher retention rates for local, grow-your-own programs versus out-of-state preparation programs that have been fast tracked to provide teachers for Alaska, and how SB 136 might fit in that mix. 4:03:59 PM MS. MEREDITH responded that the presentation she referenced talked about a study that showed that students in nontraditional programs that did not provide the intensive training from a practicing teacher through a student teaching model tend to leave teaching more quickly than individuals who have that rich experience. CHAIR TOBIN requested a review of the fiscal note. 4:05:12 PM MS. MANNING reviewed the Department of Education and Early Development (DEED) fiscal note for SB 136, OMB component 1240. She spoke to the analysis that read: This bill directs the State Board of Education and Early Development (Board) to adopt teacher preparation standards for the approval of teacher preparation programs in Alaska. The bill directs the Board to develop standards that are comparable to the standards used by national organizations recognized by the Council for Higher Education Accreditation and that allow for organizations other than universities to gain state approval for the preparation of teachers in Alaska. In order to manage approval of teacher preparation programs based on the newly developed standards, the Department of Education and Early Development would need to hire a part-time Education Specialist 2, Range 21, at a Step C/D, for a total of $60.5 to review programs for approval and monitor approved programs, plus $10.6 for departmental chargebacks. This position would also be responsible for supporting the standards development process, reviewing and approving applications for approval, monitoring programs annually, and creating and managing a website to house information about the standards and approval process. Additionally, annual costs of $4.0 is needed for travel to monitor and provide technical assistance and support to school districts and partners. Additionally, this fiscal note contains the following one-time expenses: 1) $84.0 for 20 committee members and one staff member to travel twice for in-person convenings($2.0 per participant/convening); 2) $46.6 for services, including $30.0 to hire a facilitator to oversee the development of standards, $40.0 for committee member stipends ($2.0 per participant), and $6.0 for legal fees to implement the necessary regulation changes; and, 3) $5.0 for commodities to cover supplies and equipment for the new staff member. 4:08:06 PM SENATOR KIEHL asked how the standards the Board of Education would establish under SB 136 would differ from programs accredited by national or regional accrediting organizations. 4:08:38 PM MS. MEREDITH explained that, through regulation, the state board expects all programs to go through national accreditation by the Council for the Accreditation of Educator Preparation (CAEP). Universities typically use this type of accreditation organization. In Alaska, the universities bear the cost. She said alternative programs wouldn't necessarily to through a national organization for accreditation. The standards would probably be similar but there would be an opportunity for the state to impose specific requirements, perhaps related to reading or cultural responsiveness. 4:10:55 PM SENATOR KIEHL questioned the reason for establishing stricter standards than those for national accreditation. MS. MEREDITH replied that the primary reason is to be able to modify standards to allow for alternate pathways that don't go through the national accreditation process but can be approved by the state. SENATOR KIEHL asked for more information about the part-time position identified in the surprisingly small fiscal note. 4:12:39 PM MS. MANNING explained that the person in that position would help establish the specifics for monitoring and the structure for assessing the program to ensure it is meeting the standards. She said the long-term costs are unknown because that work hasn't been done. It would depend on the number of programs that apply for state approval. 4:14:03 PM SENATOR KIEHL asked how many programs, in addition to the one that testified, might apply once the standards are established. MS. MEREDITH offered her understanding that the bill would potentially open state approval so national accreditation wouldn't necessarily be required. Accreditation could be either regional or national or both, depending on how the state board writes the regulations. Programs that currently use the CAEP accreditation process may decide to use the state process, and programs such as Teach for America may want to apply to be state-approved in Alaska. There currently are four in-state programs and several from outside the state may become candidates if SB 136 were to pass. SENATOR KIEHL asked why the bill relies on undesignated general funds (UGF) when the university currently pays for CAEP accreditation and other programs are receipt supported. 4:16:08 PM MS. MANNING responded that the person hired for the part-time position could explore both those options. 4:16:42 PM CHAIR TOBIN summarized her understanding that teacher preparation programs that are regionally accredited are primarily through the university system, and if SB 136 were to pass, general funds would be used to support direct competition for that system. MS. MANNING confirmed that if a fee isn't charged, that would be different from universities that pay for regional accreditation. CHAIR TOBIN asked Ms. Alcantra whether she had any closing comments. 4:17:48 PM MS. ALCANTRA thanked committee for hearing the bill, emphasizing the benefit of providing more flexibility for Alaskans to become teachers. 4:18:48 PM CHAIR TOBIN held SB 136 in committee. SB 120-EXTEND EDUCATION TAX CREDITS  4:18:55 PM CHAIR TOBIN announced the consideration of SENATE BILL NO. 120 "An Act extending the education tax credits; 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." CHAIR TOBIN noted that this was the second hearing and there was a committee substitute (CS) for the committee to consider. 4:19:10 PM SENATOR GRAY-JACKSON moved to adopt the committee substitute (CS) for SB 120, work order 33-LS0650\B, as the working document. 4:19:21 PM CHAIR TOBIN objected for the purpose of hearing Mr. Mason review the summary of changes between version A and version B of SB 120. 4:19:30 PM MICHAEL MASON, Staff, Senator Löki Tobin, Alaska State Legislature, Juneau, Alaska, reviewed the following summary of changes from version A to version B of SB 120: Summary of Changes: Version A to Version B  Section 1 Amends AS 21.96.070(a), which is the statute that governs the insurance tax credit, to add the word "for" to the end of the sentence. This addition was recommended by Legislative Legal to clarify that the tax credits are allowed for contributions accepted by the entities identified in subsections 1 through 7. Version B adds a new subsection 7 stipulating that contributions subject to the education tax credit can be used for "the operation of a nonprofit organization dedicated to promoting statewide academic achievement, including for student scholarships, in an interdisciplinary curriculum in the subject areas of economics, science, social science, literature, music, art, math, writing, speech and interview skills. Section 4 Amends AS 43.20.014(a), which is the statute that governs the income tax education credit, to add a new subsection 13 that includes language identical to the new subsection 7 in Section 1 allowing contributions subject to the education tax credit to be used by the specified nonprofit organizations. Section 7 Amends AS 43.55.019(a), which is the statute governing the oil or gas producer education credit, with the identical language allowing contributions subject to the education tax credit to be used by the specified nonprofit organizations. 2 Section 10 Amends AS 43.56.018(a), which is the statute governing the property tax education credit, with the identical language related to nonprofit organizations inserted into earlier sections. Section 13 Amends AS 43.56.018(a), which is the statute governing mining business education credits, to insert a new subsection 13 that includes identical language allowing nonprofit organizations to benefit from donations through the education tax credit program. Section 16 Amends AS 43.75.018(a), which is the statute governing fisheries business education credits, to add a new subsection 13 with identical language authorizing contributions to the specified nonprofit organizations. Section 19 Amends AS 43.77.045(a), which is the fisheries resource landing tax education credits, to add a new subsection 13 with the identical language related to nonprofit organizations inserted into the earlier sections of version B of Senate Bill 120. 4:21:30 PM CHAIR TOBIN asked why the new subsection (a)(7) was added in Section 1. MR. MASON explained that some entities want to take advantage of the education tax credit but are not explicitly authorized to do so. Subsection (a)(7) makes it possible for additional entities, such as the Alaska Academic Decathlon, to receive contributions through the education tax credit and the contributing entity can take the tax credit. He deferred further details to Senator Kiehl. 4:22:41 PM SENATOR KIEHL responded that the CS adds the Alaska Academic Decathlon and many other excellent organizations to the significant list of entities that can be supported with education tax credits. MR. MASON confirmed that corporations and other entities would like to support the Alaska Academic Decathlon and other programs, but are wary of becoming involved when those entities aren't spelled out in statute. 4:24:31 PM CHAIR TOBIN removed her objection. She found no further objection and version B of SB 120 was adopted. 4:25:00 PM CHAIR TOBIN found no further questions or comments and solicited a motion. 4:25:01 PM SENATOR GRAY-JACKSON moved to report the CS for SB 120, work order 33-LS0650\B, from committee with individual recommendations and attached fiscal note(s). 4:25:14 PM CHAIR TOBIN found no objection and CSSB 120(EDC) was reported from the Senate Education Standing Committee. 4:25:56 PM There being no further business to come before the committee, Chair Tobin adjourned the Senate Education Standing Committee meeting at 4:25 p.m.