HB 89 — An Act 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; renaming the day care assistance program the child care assistance program; relating to the child care assistance program and the child care grant program; 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.
Last action — (S) Minutes (SFIN)
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✓Introduced
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✓In Committee
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3Passed House
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 33rd Legislature (2023-2024). It reached “Passed House” 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment.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
51 added · 618 removedPlain-language change summary
The recent amendment to House Bill 89 has changed its focus significantly. Originally, the bill included provisions for education tax credits related to child care payments. However, the updated version now concentrates solely on the day care assistance program for low and moderate-income families, detailing how the program will be administered and eligibility standards—specifically allowing families with incomes up to 300% of the federal poverty line to qualify for assistance. This change is important as it shifts the priority towards direct support for families needing child care, which could enhance access to these vital services.
33-LS0518\B33-LS0518\A CS FOR HOUSE BILL NO.
89(HSS)89 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-THIRD LEGISLATURE - FIRST SESSION BY THEREPRESENTATIVES HOUSECOULOMBE, HEALTHArmstrong, ANDFields, SOCIALDibert, SERVICESStory, COMMITTEEMcCormick, Offered:Schrage, Galvin, Wright, Saddler, Josephson, Ortiz, Mina, Groh, Gray, Mears Introduced:
5/1/232/27/23 Referred:
Health and Social Services, Finance Sponsor(s):A BILL FOR AN ACT ENTITLED "An Act relating to the day care assistance program and the child care grant program;
REPRESENTATIVES COULOMBE, Armstrong, Fields, Dibert, Story, McCormick, Schrage, Galvin, Wright, Saddler, Josephson, Ortiz, Mina, Groh, Gray, Mears 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;
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;
relating to the day care assistance program and the child care grant program;
providing for an effective date by amending the effective date of secs.
1, 2, and 21, ch.
61, SLA 2014;
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] HB0089b -1- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B (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:
CSHB 89(HSS) -2- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B (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.
* Sec.
4.
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 HB0089b -3- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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;
Show all 264 changed lines (224 more)
(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 CSHB 89(HSS) -4- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
5.
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 HB0089b -5- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
6.
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.
7.
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 CSHB 89(HSS) -6- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
8.
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.
HB0089b -7- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B * Sec.
9.
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.
10.
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 CSHB 89(HSS) -8- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
11.
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.
12.
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.
13.
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 HB0089b -9- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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;
CSHB 89(HSS) -10- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B (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 HB0089b -11- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B (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.
14.
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.
15.
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.
16.
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 CSHB 89(HSS) -12- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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;
HB0089b -13- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B (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.
17.
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 CSHB 89(HSS) -14- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
18.
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.
19.
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 HB0089b -15- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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 CSHB 89(HSS) -16- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
20.
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.
21.
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 HB0089b -17- CSHB 89(HSS) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B 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.
22.
the standards must provide that the maximum monthly household income allowed for a family to participate in the child care assistance program is 105300 percent of the medianfederal householdpoverty incomeline for the state, adjusted for family size;
(4) establish procedures to periodically review the needs of families HB0089a -1- HB 89 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\A receiving day care benefits;
23.2.
AS 47.25.041 is amended to read:
Sec.
47.25.041.
Contributions by parent or guardian.
The department shall develop a sliding fee scale [BASED ON THE FACTORS LISTED IN AS 47.25.031] for purposes of determining the amount to be contributed by the parent or guardian for child care based on the factors listed in AS 47.25.031 and the actual average cost of providing child care as determined under AS 47.25.071(c) at the day care facility chosen by the parent or guardian under AS 47.25.051(a).
The contribution of the parent or guardian shall be paid to the day care facility.
CSHB 89(HSS) -18- HB0089b New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B * Sec.
24.
25.3.
AS 47.25.071 is amended by adding a new subsection to read:
(i) In addition to the grants provided in (a) and (d) of this section, the department may, subject to appropriations for that purpose, provide grants to the highest performing and highest quality child care facilities in the state.
The department may use quality recognition and improvement system metrics to determine the highest performing and highest quality child care facilities in the state.
To receive a grant under this subsection, the child care facility must be currently licensed under AS 47.32 and applicable municipal licensing requirements.
* Sec.
26.
To the extent necessary to implement secs.this Act, the Department of Health shall amend and submit for federal approval the state plan for the day care assistance program consistent with AS 47.25.001(a), as amended by sec.
221 and 24 of this Act, the Department of Health shall amend and submit for federal approval the statechild plan for the day care assistancegrant program consistent with AS 47.25.001(a),47.25.071(c), as amended by sec.
222 of this Act,Act. and the child care grant program consistent with AS 47.25.071(c), as amended by sec.
24 of this Act.
27.4.
221 of this Act, and child care grant coverage made by AS 47.25.071(c), as amended by sec.
242 of this Act;
HB0089bHB -19-89 CSHB-2- 89(HSS)HB0089a New Text Underlined [DELETED TEXT BRACKETED] 33-LS0518\B33-LS0518\A (b) The commissioner of health shall notify the revisor of statutes in writing within 30 days after the United States Department of Health and Human Services approves amendments to the state plan or determines that approval is not necessary under (a)(1) or (2) of this section.
28.5.
SectionIf 37,this ch.Act takes effect, it takes effect on the day after the date the United States Department of Health and Human Services approves the corresponding amendment to the state plan or determines that approval is not necessary.
61,HB0089a SLA-3- 2014,HB as89 amendedNew byText sec.Underlined [DELETED TEXT BRACKETED]
40, ch.
101, SLA 2018, is amended to read:
Sec.
37.
Sections 1, 2, and 21, ch.
61, SLA 2014, [OF THIS ACT] take effect January 1, 2028 [2025].
* Sec.
29.
Section 28 of this Act takes effect immediately under AS 01.10.070(c).
* Sec.
30.
If secs.
22 and 24 of this Act take effect, they take effect on the day after the date the United States Department of Health and Human Services approves the corresponding amendment to the state plan or determines that approval is not necessary.
* Sec.
31.
Except as provided in secs.
29 and 30 of this Act, this Act takes effect January 1, 2024.
CSHB 89(HSS) -20- HB0089b New Text Underlined [DELETED TEXT BRACKETED]
Show all 264 changed rows (224 more)
Action History
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(S) Minutes (SFIN)
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(S) Heard & Held
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(S) FINANCE at 09:00 AM SENATE FINANCE 532
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(S) REFERRED TO FINANCE
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(S) FN3: (REV)
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(S) FN2: (DOH)
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(S) AM: DUNBAR
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(S) DP: GIESSEL
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(S) NR: WILSON, KAUFMAN, TOBIN
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(S) HSS RPT SCS 3NR 1DP 1AM SAME TITLE
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(S) Minutes (SHSS)
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(S) Moved SCS CSHB 89(HSS) Out of Committee
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(S) HEALTH & SOCIAL SERVICES at 03:30 PM BUTROVICH 205
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(S) Minutes (SHSS)
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(S) HEALTH & SOCIAL SERVICES at 03:30 PM BUTROVICH 205
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(S) Minutes (SHSS)
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(S) Heard & Held
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(S) HEALTH & SOCIAL SERVICES at 03:30 PM BUTROVICH 205
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(S) HSS, FIN
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(S) READ THE FIRST TIME - REFERRALS
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(H) VERSION: CSHB 89(FIN)
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(H) TRANSMITTED TO (S)
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(H) COSPONSOR(S): SADDLER, JOSEPHSON, ORTIZ, MINA, GROH, GRAY, MEARS
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(H) EFFECTIVE DATE(S) SAME AS PASSAGE
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(H) PASSED Y35 N5
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(H) READ THE THIRD TIME CSHB 89(FIN)
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(H) ADVANCED TO THIRD READING UC
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(H) AM NO 1 FAILED Y3 N37
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(H) FIN CS ADOPTED Y39 N1
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(H) READ THE SECOND TIME
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(H) HELD TO 2/28 CALENDAR
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(H) RULES TO CALENDAR 2/26/2024
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(H) COSPONSOR(S): WRIGHT
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(H) FN3: (REV)
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(H) FN2: (DOH)
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(H) AM: ORTIZ
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(H) NR: STAPP, HANNAN, JOSEPHSON
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(H) DP: GALVIN, COULOMBE, CRONK, TOMASZEWSKI, FOSTER, D.JOHNSON, EDGMON
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(H) FIN RPT CS(FIN) NEW TITLE 7DP 3NR 1AM
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(H) Minutes (HFIN)
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(H) Moved CSHB 89(FIN) Out of Committee
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(H) FINANCE at 01:30 PM ADAMS 519
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(H) Minutes (HFIN)
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(H) Heard & Held
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(H) FINANCE at 01:30 PM ADAMS 519
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(H) -- MEETING CANCELED --
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(H) FINANCE at 08:00 AM ADAMS 519
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(H) Minutes (HFIN)
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(H) Heard & Held -- Recessed to 8:00 am 5/12/23 --
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(H) FINANCE at 01:30 PM ADAMS 519
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(H) -- MEETING CANCELED --
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(H) FINANCE at 01:30 PM ADAMS 519
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(H) FN1: (DOH)
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(H) DP: FIELDS, SUMNER, RUFFRIDGE, MCCORMICK, MINA, SADDLER, PRAX
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(H) HSS RPT CS(HSS) NEW TITLE 7DP
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(H) Minutes (HHSS)
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(H) Moved CSHB 89(HSS) Out of Committee
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(H) HEALTH & SOCIAL SERVICES at 03:00 PM DAVIS 106
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(H) COSPONSOR(S): GALVIN
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(H) COSPONSOR(S): MCCORMICK, SCHRAGE
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(H) Minutes (HHSS)
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(H) Heard & Held -- Testimony <Invitation Only> --
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(H) HEALTH & SOCIAL SERVICES at 03:00 PM DAVIS 106
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(H) HSS, FIN
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(H) READ THE FIRST TIME - REFERRALS
Sponsors
- Donna Mears · Cosponsor
- Andrew Gray · Cosponsor
- Groh · Cosponsor
- Genevieve Mina · Cosponsor
- Ortiz · Cosponsor
- Andy Josephson · Cosponsor
- Dan Saddler · Cosponsor
- Wright · Cosponsor
- Alyse Galvin · Cosponsor
- Calvin Schrage · Cosponsor
- Mccormick · Cosponsor
- Andi Story · Cosponsor
- Maxine Dibert · Cosponsor
- Zack Fields · Cosponsor
- Armstrong · Cosponsor
- Julie Coulombe · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 15 co-sponsors · 49 not signed on
Sponsors (1)
Co-sponsors (15)
- Donna Mears D
- Andrew Gray D
- Groh
- Genevieve Mina D
- Ortiz
- Andy Josephson D
- Dan Saddler R
- Wright
- Alyse Galvin N
- Calvin Schrage N
- Mccormick
- Andi Story D
- Maxine Dibert D
- Zack Fields D
- Armstrong
Not signed on (49)
49 members have not signed on to this bill.
Show all 49 →"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.
Votes
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Roll call published as PDF — view source.
Subjects
Frequently asked questions
- Who sponsors HB 89?
- HB 89 is sponsored by Donna Mears (D), Andrew Gray (D), Groh, Genevieve Mina (D), Ortiz, Andy Josephson (D), Dan Saddler (R), Wright, Alyse Galvin (N), Calvin Schrage (N), Mccormick, Andi Story (D), Maxine Dibert (D), Zack Fields (D), Armstrong, and Julie Coulombe (R).
- What is the current status of HB 89?
- This bill died with 33rd Legislature (2023-2024). It reached “Passed House” 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 89?
- Track HB 89 free on One Click Politics — get push/email alerts when it moves.
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