Alaska 33rd Legislature (2023-2024) Status: In Committee Bipartisan · 6 D · 3 I cosponsors

HB 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.

Last action — (H) Minutes (HHSS)

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 33rd Legislature (2023-2024). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

302 added · 856 removed

Plain-language change summary

The recent amendments to House Bill 46 remove provisions related to education tax credits and instead focus specifically on child care providers. The bill now allows child care providers who receive state funding to organize and collectively bargain with the Department of Health, which is important for giving them a stronger voice in negotiations about their funding and working conditions. Additionally, it establishes a new fund to support these child care providers, highlighting the state's commitment to improving child care services.

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33-LS0221\S CS FOR HOUSE BILL NO.
33-LS0221\B HOUSE BILL NO.
46(L&C) IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-THIRD LEGISLATURE - FIRST SESSION BY THE HOUSE LABOR AND COMMERCE COMMITTEE Offered:
46 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-THIRD LEGISLATURE - FIRST SESSION BY REPRESENTATIVES FIELDS, Armstrong, Groh, Himschoot, Carrick, Josephson, Gray, Galvin, Dibert, Schrage, Mina Introduced:
3/6/23 Referred:
1/25/23 Referred:
Health and Social Services, Finance Sponsor(s):
Labor and Commerce, Health and Social Services, Finance A BILL FOR AN ACT ENTITLED "An Act allowing child care providers that receive state aid to organize and collectively bargain with the Department of Health;
REPRESENTATIVES FIELDS, Armstrong, Groh, Himschoot, Carrick, Josephson, Gray, Galvin, Dibert, Schrage, Mina A BILL FOR AN ACT ENTITLED "An Act relating to education tax credits for certain payments and contributions for child care and child care facilities;
and establishing the child care provider fund." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
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;
allowing child care providers that receive state aid to organize and collectively bargain with the Department of Health;
establishing the child care provider fund;
providing for an effective date by amending the effective date of secs.
1, 2, and 21, ch.
61, SLA 2014, as amended by sec.
40, ch.
101, SLA 2018;
and providing for an effective date." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
The uncodified law of the State of Alaska is amended by adding a new section to read:
HB0046b -1- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
* Sec.
2.
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 CSHB 46(L&C) -2- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
3.
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.
4.
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.
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* Sec.
5.
6.
2.
(a) The agency shall HB0046b -3- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S (1) establish its own rules of procedure;
(a) The agency shall (1) establish its own rules of procedure;
(2) exercise general supervision and direct the activities of staff assigned to it by the department;
HB0046a -1- HB 46 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B (2) exercise general supervision and direct the activities of staff assigned to it by the department;
7.
3.
8.
4.
The labor relations agency shall CSHB 46(L&C) -4- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S decide in each case, in order to assure to child care providers the fullest freedom in exercising the rights guaranteed by AS 23.40.300 - 23.40.450, the unit appropriate for the purposes of collective bargaining, based on factors that may include community of interest, wages, hours, and other working conditions of the child care providers involved, the history of collective bargaining, and the desires of the child care providers.
The labor relations agency shall decide in each case, in order to assure to child care providers the fullest freedom in HB 46 -2- HB0046a New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B exercising the rights guaranteed by AS 23.40.300 - 23.40.450, the unit appropriate for the purposes of collective bargaining, based on factors that may include community of interest, wages, hours, and other working conditions of the child care providers involved, the history of collective bargaining, and the desires of the child care providers.
The labor relations agency shall determine who is eligible to vote in an election and HB0046b -5- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S shall establish rules governing the election.
The labor relations agency shall determine who is eligible to vote in an election and shall establish rules governing the election.
In an election in which none of the choices on the ballot receives a majority of the votes cast, a runoff election shall be conducted, the ballot providing for selection between the two choices receiving the largest and the second largest number of valid votes cast in the election.
In an election in which none of the choices HB0046a -3- HB 46 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B on the ballot receives a majority of the votes cast, a runoff election shall be conducted, the ballot providing for selection between the two choices receiving the largest and the second largest number of valid votes cast in the election.
(b) An organization or its agents may not (1) restrain or coerce CSHB 46(L&C) -6- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S (A) a child care provider in the exercise of the rights guaranteed in AS 23.40.310;
(b) An organization or its agents may not (1) restrain or coerce (A) a child care provider in the exercise of the rights HB 46 -4- HB0046a New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B guaranteed in AS 23.40.310;
If the labor relations agency finds that a person named in the complaint or accusation has not engaged or is not engaging in a prohibited practice, the labor relations agency shall state its findings of fact and issue an order dismissing the complaint or HB0046b -7- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S accusation.
If the labor relations agency finds that a person named in the complaint or accusation has not engaged or is not engaging in a prohibited practice, the labor relations agency shall state its findings of fact and issue an order dismissing the complaint or accusation.
Sec.
HB0046a -5- HB 46 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B Sec.
If, after a reasonable period of negotiation over the terms of a collective bargaining agreement, a deadlock exists between the Department of Health and an organization, the labor relations agency may appoint a competent, impartial, disinterested person to act as mediator in any dispute either on its own CSHB 46(L&C) -8- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S initiative or upon the request of one of the parties to the dispute.
If, after a reasonable period of negotiation over the terms of a collective bargaining agreement, a deadlock exists between the Department of Health and an organization, the labor relations agency may appoint a competent, impartial, disinterested person to act as mediator in any dispute either on its own initiative or upon the request of one of the parties to the dispute.
The parties may also select a mediator by agreement or mutual consent.
The parties may also HB 46 -6- HB0046a New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B select a mediator by agreement or mutual consent.
(5) requires a child care provider to become a member of an HB0046b -9- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S organization that represents child care providers.
(5) requires a child care provider to become a member of an organization that represents child care providers.
(b) A child care provider organization may not administer or process payments for day care.
HB0046a -7- HB 46 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B (b) A child care provider organization may not administer or process payments for day care.
(B) will result in a change in state revenue or productive work CSHB 46(L&C) -10- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S hours for child care providers;
(B) will result in a change in state revenue or productive work hours for child care providers;
or (C) addresses child care provider compensation, leave benefits, or health insurance benefits, whether or not an appropriation is required for implementation;
or HB 46 -8- HB0046a New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B (C) addresses child care provider compensation, leave benefits, or health insurance benefits, whether or not an appropriation is required for implementation;
9.
5.
(b) For a year in which an agreement applicable to child care providers has not been entered into under AS 23.40.300 - 23.40.450, the Department of Health shall HB0046b -11- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S convene a child care stakeholder group to recommend disbursements from the child care provider fund.
(b) For a year in which an agreement applicable to child care providers has not been entered into under AS 23.40.300 - 23.40.450, the Department of Family and Community Services shall convene a child care stakeholder group to recommend HB0046a -9- HB 46 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\B disbursements from the child care provider fund.
* Sec.
HB 46 -10- HB0046a New Text Underlined [DELETED TEXT BRACKETED]
10.
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 CSHB 46(L&C) -12- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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 HB0046b -13- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
11.
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 CSHB 46(L&C) -14- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
12.
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.
13.
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 HB0046b -15- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
14.
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.
CSHB 46(L&C) -16- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S * Sec.
15.
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.
16.
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 HB0046b -17- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
17.
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.
18.
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.
19.
AS 43.65.018(a) is amended to read:
(a) A person engaged in the business of mining in the state isallowed a credit against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR CSHB 46(L&C) -18- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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;
HB0046b -19- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S (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 CSHB 46(L&C) -20- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S (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.
20.
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.
21.
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.
22.
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 HB0046b -21- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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;
CSHB 46(L&C) -22- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S (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.
23.
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 HB0046b -23- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
24.
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.
25.
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 CSHB 46(L&C) -24- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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 HB0046b -25- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
26.
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.
27.
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 CSHB 46(L&C) -26- HB0046b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0221\S 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.
28.
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.
29.
Sections 5 - 9 and 28 of this Act take effect immediately under AS 01.10.070(c).
* Sec.
30.
Except as provided in sec.
29 of this Act, this Act takes effect January 1, 2025.
HB0046b -27- CSHB 46(L&C) New Text Underlined [DELETED TEXT BRACKETED]
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Action History

  1. (H) Minutes (HHSS)

  2. (H) HEALTH & SOCIAL SERVICES at 03:00 PM DAVIS 106

  3. (H) Minutes (HHSS)

  4. (H) Heard & Held

  5. (H) HEALTH & SOCIAL SERVICES at 03:00 PM DAVIS 106

  6. (H) REFERRED TO HEALTH & SOCIAL SERVICES

  7. (H) FN2: (LWF)

  8. (H) FN1: (DOH)

  9. (H) AM: SADDLER, SUMNER

  10. (H) NR: PRAX, RUFFRIDGE

  11. (H) DP: FIELDS, WRIGHT

  12. (H) L&C RPT CS(L&C) NEW TITLE 2DP 2NR 2AM

  13. (H) Minutes (HL&C)

  14. (H) Moved CSHB 46(L&C) Out of Committee

  15. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  16. (H) HSS REPLACED STA REFERRAL

  17. (H) Minutes (HL&C)

  18. (H) Heard & Held

  19. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  20. (H) COSPONSOR(S): MINA

  21. (H) Minutes (HL&C)

  22. (H) Minutes (HL&C)

  23. (H) Heard & Held

  24. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  25. (H) COSPONSOR(S): SCHRAGE

  26. (H) Minutes (HL&C)

  27. (H) Heard & Held

  28. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  29. (H) L&C, STA, FIN

  30. (H) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

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1 sponsors · 10 co-sponsors · 54 not signed on

Sponsors (1)

Co-sponsors (10)

Not signed on (54)

54 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Subjects

public-safety labor
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Frequently asked questions

Who sponsors HB 46?
HB 46 is sponsored by Genevieve Mina (D), Calvin Schrage (N), Maxine Dibert (D), Alyse Galvin (N), Andrew Gray (D), Andy Josephson (D), Ashley Carrick (D), Rebecca Himschoot (N), Groh, Armstrong, and Zack Fields (D).
What is the current status of HB 46?
This bill died with 33rd Legislature (2023-2024). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 46?
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