SB 189 — An Act extending the termination date of the Big Game Commercial Services Board; extending the termination date of the Board of Massage Therapists; establishing a big game guide concession area permit program on land in the state; relating to the duties of the Big Game Commercial Services Board, the Board of Game, the Department of Fish and Game, and the Department of Natural Resources; 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; extending the termination date of the Alaska Commission on Aging; extending the termination date of the Marijuana Control Board; renaming the day care assistance program the child care assistance program; relating to the child care assistance program and the child care grant program; requiring the Board of Game to establish an initial big game guide concession area; 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.

3.

AS 08.54.600(a) is amended to read:

(a) The board shall (1) prepare and grade (A) a qualification examination for a registered guide-outfitter license that requires demonstration that the applicant is qualified generally to provide guided and outfitted hunts and, in particular, possesses knowledge of fishing, hunting, and guiding laws and regulations;

and (B) a certification examination for each game management unit in which the registered guide-outfitter intends to provide big game hunting services;

the examination must require demonstration that the registered guide- outfitter is qualified to provide guided and outfitted hunts in the game management unit for which the registered guide-outfitter seeks to be certified and, in particular, must require demonstration that the registered guide-outfitter possesses knowledge of the terrain, transportation problems, game, and other characteristics of the game management unit;

(2) authorize the issuance of registered guide-outfitter, master guide- outfitter, class-A assistant guide, assistant guide, and transporter licenses after the applicant for the license satisfies the requirements for the license;

(3) impose appropriate disciplinary sanctions on a licensee under AS 08.54.600 - 08.54.790;

Enrolled SB 189 -2- (4) require an applicant for issuance or renewal of any class of guide license or of a transporter license to state in a written and signed document whether the applicant's right to obtain, or exercise the privileges granted by, a hunting, guiding, outfitting, or transportation services license is revoked or suspended in this state or another state or in Canada;

(5) regularly disseminate information regarding examinations and other qualifications for all classes of guide licenses to residents of the rural areas of the state;

(6) adopt procedural and substantive regulations required by this chapter;

(7) provide for administration of examinations for registered guide- outfitters at least twice a year;

(8) meet at least twice annually;

(9) coordinate and consult with the Board of Game and the Department of Natural Resources to fulfill the duties of each under AS 16.05.262 and AS 38.05.022.

* Sec.

4.

AS 16.05 is amended by adding a new section to read:

Sec.

16.05.262.

Establishment of big game guide concession areas.

(a) The Board of Game shall consider and approve or disapprove a proposal to establish a big game guide concession area that would be administered by the Department of Natural Resources under AS 38.05.022 in a single game management unit or subunit.

The board may only establish a big game guide concession area by approving a proposal submitted under this section to do so.

A big game guide may conduct a hunt in a concession area established under this section only if the guide holds a big game guide concession area permit issued under AS 38.05.022.

(b) A person may submit a proposal to the Board of Game for the establishment of a big game guide concession area.

After providing 15 days' public notice, the board may consider the proposal at the board's next regular meeting in the region where the big game guide concession area is proposed.

(c) After taking public comment, the Board of Game, in consultation with the Department of Fish and Game, the Department of Natural Resource s, and the Big -3- Enrolled SB 189 Game Commercial Services Board established under AS 08.54.591, may approve a proposal to establish a big game guide concession area if the board determines that establishing the area (1) supports the conservation and management of the state's land and big game resources;

(2) aids in the enforcement of state statutes and regulations relating to guided hunts for big game;

and (3) is in the public interest.

(d) If the Board of Game approves the establishment of a big game guide concession area under this section, the board shall determine the number of full big game guide concession area permits and limited big game guide concession area permits that the Department of Natural Resources shall make available under AS 38.05.022.

To determine the number of full big game guide concession area permits and limited big game guide concession area permits that should be issued for a big game guide concession area and the specific authorizations that should attach to each concession permit authorized for the area, the Board of Game (1) may establish advisory boards composed of representatives of the state departments and boards listed in (c) of this section who are familiar with the area and interested members of the public to assist the board in making the determination;

(2) may not (A) combine more than three existing guide use areas into a single big game guide concession area;

(B) establish more than one big game guide concession area in a single guide use area.

(e) In this section, (1) "full big game guide concession area permit" has the meaning given in AS 38.05.022(j);

(2) "game management unit" has the meaning given in AS 08.54.790;

(3) "guide use area" has the meaning given in AS 08.54.750(g);

(4) "limited big game guide concession area permit" has the meaning given in AS 38.05.022(j).

Enrolled SB 189 -4- * Sec.

5.

AS 21.96.070(a) is amended to read:

(a) A taxpayer is allowed a credit against the tax due under AS 21.09.210 or AS 21.66.110 for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED] (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation or by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

(3) contributions of cash or equipment accepted for vocational education courses, programs, and facilities by a state-operated vocational technical education and training school;

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;

(5) contributions of cash or equipment accepted for Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

[AND] (6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

(7) expenditures made to operate a child care facility in the state for the children of the taxpayer's employees;

(8) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the taxpayer's employees;

and (9) a payment to an employee of the taxpayer made by the -5- Enrolled SB 189 taxpayer for the purpose of offsetting the employee's child care costs incurred in the state.

* Sec.

6.

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.

7.

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.

8.

AS 38.05 is amended by adding a new section to read:

Sec.

38.05.022.

Big game guide concession area permit program.

(a) The commissioner shall implement a big game guide concession area permit program to limit the number of individuals authorized to conduct big game guiding on land in the state where the Board of Game has approved the establishment of a big game guide concession area under AS 16.05.262.

(b) The commissioner shall administer the big game guide concession area permit program to (1) encourage conservation of the state's land and wildlife resources;

(2) provide a superior hunting experience to individuals who retain big game guiding services by limiting the number of guided hunts occurring in the same area;

Enrolled SB 189 -6- (3) reduce user conflicts between big game guides and between big game guides and other users of land in the state;

(4) ensure a responsible, professional, and economically healthy big game guide guiding industry in the state;

and (5) incentivize long-term planning and the conservation of natural resources by big game guides.

(c) The department shall issue full big game guide concession area and limited big game guide concession area permits for a big game guide concession area established by the Board of Game under AS 16.05.262 in an open, public, and competitive process.

The department shall establish permit standards and scoring criteria, but may not provide that a permit be issued based on the highest bid amount.

A big game guide may not hold more than three concession permits at a time for state land issued under this subsection and is subject to the requirements of AS 08.54.750.

A concession permit issued under this subsection is valid for 10 years from the date issued.

A concession permit issued under this subsection may not be extended or renewed without the same open and competitive process provided by the department for the issuance of a concession permit under this subsection.

(d) The commissioner, in consultation with the Big Game Commercial Services Board established under AS 08.54.591, the Board of Game, and the Department of Fish and Game, shall adopt regulations necessary to establish and administer the big game guide concession area permit program, including regulations relating to (1) the qualifications for a full big game guide concession area permit or a limited big game guide concession area permit;

(2) the process for issuing full big game guide concession area permits and limited big game guide concession area permits and the scope and authorizations provided by each permit;

(3) the determination and collection of reasonable concession permit fees;

in determining reasonable concession permit fees, the commissioner shall consider the following:

(A) fees paid by big game guides holding similar concession -7- Enrolled SB 189 permits in other jurisdictions;

(B) the number and type of concession permits issued for a big game guide concession area.

(e) Subject to the approval of the commissioner, a big game guide who holds a concession permit under this section may, during the term of the permit, transfer the concession permit to another individual qualified under regulations adopted under this section.

In approving or disapproving the transfer of a permit, the commissioner shall consider the circumstances of the proposed transfer and whether the transfer will promote the principles listed in (b) of this section.

(f) The commissioner, in consultation with the Big Game Commercial Services Board established under AS 08.54.591, the Board of Game, and the Department of Fish and Game, may suspend or revoke a concession permit issued under this section.

If a permittee violates the terms of a concession permit issued under this section, the commissioner may suspend or revoke the concession permit after providing the permittee with written notice and an opportunity to be heard.

(g) The commissioner shall keep confidential information provided by the Big Game Commercial Services Board under AS 08.54.680 or 08.54.760 and any propriety information, confidential commercial information, or confidential financial information used by the department in the course of approving or denying an application for a big game guide concession area permit offered under this section.

(h) The commissioner is responsible for administration and enforcement of this section and may delegate that authority as appropriate.

The department may issue a citation for a violation of this section or a regulation adopted under this section.

(i) In issuing a full big game guide concession area permit or limited big game guide concession area permit under this section, the commissioner, in consultation with the Big Game Commercial Services Board established under AS 08.54.591, the Board of Game, the Department of Fish and Game, and private land owners who own 5,000 or more acres of land in the game management unit where a concession program is established, shall consider each applicant's professional history and reputation, in addition to other applicable criteria in the process required by (c) of this section.

(j) In this section, Enrolled SB 189 -8- (1) "concession permit" means a permit granting a big game guide the right to conduct commercial big game hunts on land within a geographic area defined by the department;

(2) "full big game guide concession area permit" means a concession permit made available by the department through a competitive process that limits the number of clients that a permit holder may provide big game guided hunts to in the area and limits the species the permit holder may provide guided hunts for in the concession area;

(3) "limited big game guide concession area permit" means a concession permit made available by the department through a random draw application process that provides more restrictive limitations than a full big game guide concession area permit on the number of clients that a permit holder may provide big game guided hunts to in the area and limits the species the permit holder may provide guided hunts for in the concession area.

* Sec.

9.

AS 43.20.014(a) is amended to read:

(a) A taxpayer is allowed a credit against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

(3) contributions of cash or equipment accepted for vocational education courses, programs, equipment, and facilities by a state-operated vocational technical education and training school, a nonprofit regional training center recognized by the Department of Labor and Workforce Development, and an apprenticeship program in the state that is registered with the United States Department of Labor -9- Enrolled SB 189 under 29 U.S.C.

50 - 50b (National Apprenticeship Act);

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state;

(5) contributions of cash or equipment accepted for Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

(6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

(7) contributions of cash or equipment accepted for the Alaska higher education investment fund under AS 37.14.750;

(8) contributions of cash or equipment accepted for funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual-credit course, including the cost of (A) tuition and textbooks;

(B) registration, course, and programmatic student fees;

(C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course;

(D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual- credit course;

and (E) other related educational and programmatic costs;

(9) contributions of cash or equipment accepted for constructing, operating, or maintaining a residential housing facility by a residential school in the state approved by the Department of Education and Early Development under AS 14.16.200;

Enrolled SB 189 -10- (10) contributions of cash or equipment accepted for childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant;

(11) contributions of cash or equipment accepted for science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state;

[AND] (12) contributions of cash or equipment accepted for the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state;

(13) expenditures made to operate a child care facility in the state for the children of the taxpayer's employees;

(14) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the taxpayer's employees;

and (15) a payment to an employee of the taxpayer made by the taxpayer for the purpose of offsetting the employee's child care costs incurred in the state.

* Sec.

10.

AS 43.20.014(d) is amended to read:

(d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title;

(2) also be allowed as a deduction under 26 U.S.C.

170 against the tax imposed by this chapter;

and (3) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.55.019, AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total -11- Enrolled SB 189 amount of credits exceeding $3,000,000 [$1,000,000];

if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $3,000,000 [$1,000,000] for the affiliated group;

in this paragraph, "affiliated group" has the meaning given in AS 43.20.145.

* Sec.

11.

AS 43.20.014 is amended by adding a new subsection to read:

(h) Beginning January 1, 2030, and every five years thereafter, the Department of Labor and Workforce Development shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 percent of the change over the preceding five calendar years in the Consumer Price Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor Statistics, United States Department of Labor.

* Sec.

12.

AS 43.55.019(a) is amended to read:

(a) A producer of oil or gas is allowed a credit against the tax levied by AS 43.55.011(e) for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation or by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

(3) contributions of cash or equipment accepted for vocational education courses, programs, equipment, and facilities by a state-operated vocational technical education and training school, a nonprofit regional training center recognized by the Department of Labor and Workforce Development, and an apprenticeship program in the state that is registered with the United States Department of Labor under 29 U.S.C.

50 - 50b (National Apprenticeship Act);

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;

Enrolled SB 189 -12- (5) contributions of cash or equipment accepted for Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

(6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

[AND] (7) contributions of cash or equipment accepted for the Alaska higher education investment fund under AS 37.14.750;

(8) expenditures made to operate a child care facility in the state for the children of the producer's employees;

(9) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the producer's employees;

and (10) a payment to an employee of the producer made by the producer for the purpose of offsetting the employee's child care costs incurred in the state.

* Sec.

13.

AS 43.55.019(d) is amended to read:

(d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title;

and (2) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, AS 43.56.018, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total amount of credits exceeding $3,000,000 [$1,000,000];

if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $3,000,000 [$1,000,000] for the affiliated group;

in this paragraph, "affiliated group" has the meaning given in AS 43.20.145.

* Sec.

14.

AS 43.55.019 is amended by adding a new subsection to read:

(i) Beginning January 1, 2030, and every five years thereafter, the Department -13- Enrolled SB 189 of Labor and Workforce Development shall adjust the limit under (d) of this section for inflation, using 100 percent of the change over the preceding five calendar years in the Consumer Price Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor Statistics, United States Department of Labor.

* Sec.

15.

AS 43.56.018(a) is amended to read:

(a) The owner of property taxable under this chapter is allowed a credit against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation or by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

(3) contributions of cash or equipment accepted for vocational education courses, programs, and facilities by a state-operated vocational technical education and training school;

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association;

(5) contributions of cash or equipment accepted for Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

(6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

[AND] (7) contributions of cash or equipment accepted for the Alaska Enrolled SB 189 -14- higher education investment fund under AS 37.14.750;

(8) expenditures made to operate a child care facility in the state for the children of the property owner's employees;

(9) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the property owner's employees;

and (10) a payment to an employee of the property owner made by the owner for the purpose of offsetting the employee's child care costs incurred in the state.

* Sec.

16.

AS 43.56.018(d) is amended to read:

(d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title;

and (2) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.65.018, AS 43.75.018, or AS 43.77.045, result in the total amount of credits exceeding $3,000,000 [$1,000,000];

if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $3,000,000 [$1,000,000] for the affiliated group;

in this paragraph, "affiliated group" has the meaning given in AS 43.20.145.

* Sec.

17.

AS 43.56.018 is amended by adding a new subsection to read:

(h) Beginning January 1, 2030, and every five years thereafter, the department shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 percent of the change over the preceding five calendar years in the Consumer Price Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor Statistics, United States Department of Labor.

* Sec.

18.

AS 43.65.018(a) is amended to read:

(a) A person engaged in the business of mining in the state isallowed 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 -15- Enrolled SB 189 instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

(3) contributions of cash or equipment accepted for vocational education courses, programs, and facilities by a state- operated vocational technical education and training school;

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state;

(5) contributions of cash or equipment accepted for Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

(6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

(7) contributions of cash or equipment accepted for the Alaska higher education investment fund under AS 37.14.750;

(8) contributions of cash or equipment accepted for funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual-credit course, including the cost of (A) tuition and textbooks;

(B) registration, course, and programmatic student fees;

(C) on-campus room and board at the postsecondary institution Enrolled SB 189 -16- in the state that provides the dual-credit course;

(D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual- credit course;

and (E) other related educational and programmatic costs;

(9) contributions of cash or equipment accepted for constructing, operating, or maintaining a residential housing facility by a residential school approved by the Department of Education and Early Development under AS 14.16.200;

(10) contributions of cash or equipment accepted for childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant;

(11) contributions of cash or equipment accepted for science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state;

[AND] (12) contributions of cash or equipment accepted for the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state;

(13) expenditures made to operate a child care facility in the state for the children of the person's employees;

(14) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the person's employees;

and (15) a payment to an employee of the person's business made by the person for the purpose of offsetting the employee's child care costs incurred -17- Enrolled SB 189 in the state.

* Sec.

19.

AS 43.65.018(d) is amended to read:

(d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title;

and (2) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.56.018, AS 43.75.018, or AS 43.77.045, result in the total amount of the credits exceeding $3,000,000 [$1,000,000];

if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $3,000,000 [$1,000,000] for the affiliated group;

in this paragraph, "affiliated group" has the meaning given in AS 43.20.145.

* Sec.

20.

AS 43.65.018 is amended by adding a new subsection to read:

(h) Beginning January 1, 2030, and every five years thereafter, the department shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 percent of the change over the preceding five calendar years in the Consumer Price Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor Statistics, United States Department of Labor.

* Sec.

21.

AS 43.75.018(a) is amended to read:

(a) A person engaged in a fisheries business is allowed a credit against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

Enrolled SB 189 -18- (3) contributions of cash or equipment accepted for vocational education courses, programs, and facilities by a state-operated vocational technical education and training school;

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state;

(5) contributions of cash or equipment accepted for Alaska Native cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

(6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

(7) contributions of cash or equipment accepted for the Alaska higher education investment fund under AS 37.14.750;

(8) contributions of cash or equipment accepted for funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual-credit course, including the cost of (A) tuition and textbooks;

(B) registration, course, and programmatic student fees;

(C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course;

(D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual- credit course;

and (E) other related educational and programmatic costs;

(9) contributions of cash or equipment accepted for constructing, operating, or maintaining a residential housing facility by a residential school -19- Enrolled SB 189 approved by the Department of Education and Early Development under AS 14.16.200;

(10) contributions of cash or equipment accepted for childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant;

(11) contributions of cash or equipment accepted for science, technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state;

[AND] (12) contributions of cash or equipment accepted for the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state;

(13) expenditures made to operate a child care facility in the state for the children of the person's employees;

(14) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the person's employees;

and (15) a payment to an employee of the person's business made by the person for the purpose of offsetting the employee's child care costs incurred in the state.

* Sec.

22.

AS 43.75.018(d) is amended to read:

(d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title;

and (2) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.77.045, result in the total Enrolled SB 189 -20- amount of the credits exceeding $3,000,000 [$1,000,000];

if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $3,000,000 [$1,000,000] for the affiliated group;

in this paragraph, "affiliated group" has the meaning given in AS 43.20.145.

* Sec.

23.

AS 43.75.018 is amended by adding a new subsection to read:

(h) Beginning January 1, 2030, and every five years thereafter, the Department of Labor and Workforce Development shall adjust the dollar limit on credits under (d) of this section for inflation, using 100 percent of the change over the preceding five calendar years in the Consumer Price Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor Statistics, United States Department of Labor.

* Sec.

24.

AS 43.77.045(a) is amended to read:

(a) A person engaged in a floating fisheries business is allowed a credit against the tax due under this chapter for [CONTRIBUTIONS OF CASH OR EQUIPMENT ACCEPTED FOR] (1) contributions of cash or equipment accepted for direct instruction, research, and educational support purposes, including library and museum acquisitions, and contributions to endowment, by an Alaska university foundation, by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association, or by a public or private nonprofit elementary or secondary school in the state;

(2) contributions of cash or equipment accepted for secondary school level vocational education courses, programs, and facilities by a school district in the state;

(3) contributions of cash or equipment accepted for vocational education courses, programs, and facilities by a state-operated vocational technical education and training school;

(4) contributions of cash or equipment accepted for a facility by a nonprofit, public or private, Alaska two-year or four-year college accredited by a national or regional accreditation association or by a public or private nonprofit elementary or secondary school in the state;

(5) contributions of cash or equipment accepted for Alaska Native -21- Enrolled SB 189 cultural or heritage programs and educational support, including mentoring and tutoring, provided by a nonprofit agency for public school staff and for students who are in grades kindergarten through 12 in the state;

(6) contributions of cash or equipment accepted for education, research, rehabilitation, and facilities by an institution that is located in the state and that qualifies as a coastal ecosystem learning center under the Coastal America Partnership established by the federal government;

(7) contributions of cash or equipment accepted for the Alaska higher education investment fund under AS 37.14.750;

(8) contributions of cash or equipment accepted for funding a scholarship awarded by a nonprofit organization to a dual-credit student to defray the cost of a dual-credit course, including the cost of (A) tuition and textbooks;

(B) registration, course, and programmatic student fees;

(C) on-campus room and board at the postsecondary institution in the state that provides the dual-credit course;

(D) transportation costs to and from a residential school approved by the Department of Education and Early Development under AS 14.16.200 or the postsecondary school in the state that provides the dual- credit course;

and (E) other related educational and programmatic costs;

(9) contributions of cash or equipment accepted for constructing, operating, or maintaining a residential housing facility by a residential school approved by the Department of Education and Early Development under AS 14.16.200;

(10) contributions of cash or equipment accepted for childhood early learning and development programs and educational support to childhood early learning and development programs provided by a nonprofit corporation organized under AS 10.20, a tribal entity, or a school district in the state, by the Department of Education and Early Development, or through a state grant;

(11) contributions of cash or equipment accepted for science, Enrolled SB 189 -22- technology, engineering, and math programs provided by a nonprofit agency or a school district for school staff and for students in grades kindergarten through 12 in the state;

[AND] (12) contributions of cash or equipment accepted for the operation of a nonprofit organization dedicated to providing educational opportunities that promote the legacy of public service contributions to the state and perpetuate ongoing educational programs that foster public service leadership for future generations of residents of the state;

(13) expenditures made to operate a child care facility in the state for the children of the person's employees;

(14) contributions of cash or equipment accepted by a child care facility in the state operated by a nonprofit corporation and attended by one or more children of the person's employees;

and (15) a payment to an employee of the person's business made by the person for the purpose of offsetting the employee's child care costs incurred in the state.

* Sec.

25.

AS 43.77.045(d) is amended to read:

(d) A contribution claimed as a credit under this section may not (1) be the basis for a credit claimed under another provision of this title;

and (2) when combined with contributions that are the basis for credits taken during the taxpayer's tax year under AS 21.96.070, AS 43.20.014, AS 43.55.019, AS 43.56.018, AS 43.65.018, or AS 43.75.018, result in the total amount of the credits exceeding $3,000,000 [$1,000,000];

if the taxpayer is a member of an affiliated group, then the total amount of credits may not exceed $3,000,000 [$1,000,000] for the affiliated group;

in this paragraph, "affiliated group" has the meaning given in AS 43.20.145.

* Sec.

26.

AS 43.77.045 is amended by adding a new subsection to read:

(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 -23- Enrolled SB 189 calendar years in the Consumer Price Index for all urban consumers for urban Alaska, compiled by the Bureau of Labor Statistics, United States Department of Labor.

* Sec.

27.

2.28.

ThisAS Act44.66.010(a)(13) takesis effectamended immediatelyto underread: AS 01.10.070(c).

SB0189A(13) -1-Marijuana SBControl 189Board New(AS Text17.38.080) Underlined- [DELETEDJune TEXT30, BRACKETED]2027 [2024];

* Sec.

29.

AS 47.05.030(a) is amended to read:

(a) Except as provided in (b) and (c) of this section and for purposes directly connected with the administration of general assistance, adult public assistance, the child [DAY] care assistance program authorized under AS 47.25.001 - 47.25.095, or the Alaska temporary assistance program, and in accordance with the regulations of the department, a person may not solicit, disclose, receive, make use of, or authorize, knowingly permit, participate in, or acquiesce in the use of, a list of or names of, or information concerning, persons applying for or receiving the assistance directly or indirectly derived from the records, papers, files, or communications of the department or subdivisions or agencies of the department, or acquired in the course of the performance of official duties.

* Sec.

30.

AS 47.05.085(a) is amended to read:

(a) The commissioner or the commissioner's designee at the director level may issue subpoenas to compel the production of books, papers, correspondence, memoranda, and other records considered necessary as evidence in connection with an investigation under or the administration of AS 47.07 (medical assistance), AS 47.08 (assistance for catastrophic illnesses and acute or chronic medical conditions), AS 47.25 (child [DAY] care assistance, child care grants, general relief, adult public assistance, and food stamps), and AS 47.27 (Alaska temporary assistance program).

* Sec.

31.

AS 47.25.001(a) is amended to read:

(a) The department shall (1) implement and administer a program to assist in providing child [DAY] care for the children of low and moderate income families according to the requirements of AS 47.25.001 - 47.25.095;

Enrolled SB 189 -24- (2) establish standards of eligibility for child [DAY] care benefits;

the standards must provide that the maximum monthly household income for a family to be eligible for the program is 105 percent of the mean monthly household income in the state, adjusted for family size, unless the family is otherwise exempt from income eligibility requirements;

(3) contract for the care of children of eligible families;

(4) establish procedures to periodically review the needs of families receiving child [DAY] care benefits;

(5) provide notification to the local government body of the request for a contract with a child [DAY] care facility;

(6) establish an electronic application for assistance and allow an applicant to submit an application in electronic format or in other formats required by state and federal law;

the electronic application must inform an applicant that a false statement made on the application will be investigated and is punishable under AS 11.56.210;

(7) establish a program to partner with private sector entities to create incentives for employers to develop on-site or near-site child care.

* Sec.

32.

AS 47.25.011 is amended to read:

Sec.

47.25.011.

Administrative costs of program contractors.

To defray administrative expenses, a contractor under AS 47.25.001(b) may only retain $1,000 or 12 percent, whichever is greater, of the child [DAY] care assistance program funds it receives from the department under the contract.

* Sec.

33.

AS 47.25.021 is amended to read:

Sec.

47.25.021.

Conditions of receipt of benefits.

Benefits may be paid for the care of children of a low or moderate income family only if a parent or guardian, because of the child [DAY] care, is freed to work or to seek work or to attend school.

Benefits may not be paid for the care of children of a family where one parent or guardian is not working, actively seeking work, or attending school and is physically and mentally capable of caring for the children.

* Sec.

34.

AS 47.25.031 is amended to read:

Sec.

47.25.031.

Eligibility of families for benefits.

The department shall -25- Enrolled SB 189 determine the eligibility of families for child [DAY] care benefits on the basis of the following factors:

(1) income of the family including salary, alimony, child support, retirement benefits, social security, and any other source of income;

(2) number of children in the family;

(3) whether there is one parent or guardian solely responsible for the care of the family.

* Sec.

35.

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;

the amount may not exceed seven percent of the family monthly income.

The contribution of the parent or guardian shall be paid to the child [DAY] care facility.

* Sec.

36.

AS 47.25.051 is amended to read:

Sec.

47.25.051.

Placement;

payment by state.

(a) Parents or guardians shall select the child [DAY] care facility for the care of their children.

(b) Benefits shall be paid by the department directly to the municipality or organization contracting with the child [DAY] care facility.

* Sec.

37.

AS 47.25.051 is amended by adding a new subsection to read:

(c) The department shall use a market rate study or a cost of care study to establish a subsidy rate for each region served by the program established under AS 47.25.001.

The department shall use the subsidy rate to determine the amount of benefits payable by the department under (b) of this section.

* Sec.

38.

AS 47.25.071(b) is amended to read:

(b) To qualify for a grant under (a) or (d) of this section, the child care facility must (1) be currently licensed under AS 47.32 and applicable municipal licensing requirements;

(2) participate in the child [DAY] care assistance program under AS 47.25.001 - 47.25.095;

[AND] (3) provide care under a payment system as provided in (g) of this Enrolled SB 189 -26- section;

and (4) be designated as a quality child care facility by the department.

* Sec.

39.

AS 47.25.071(g) is amended to read:

(g) A [EACH] child care facility receiving a grant under (a) or (d) of this section shall (1) assure that at least 15 percent or one of its child care spaces receiving subsidy under this section, whichever is greater, will be made available, if requested, to children eligible for child [DAY] care assistance under AS 47.25.001 - 47.25.095, whose parents or guardians wish to pay for care based on attendance only;

(2) give priority to children from low-income families when filling available child care spaces in the facility.

* Sec.

40.

AS 47.25.071(h) is amended to read:

(h) The department shall, in consultation with a child care resource and referral agency in the state [INTERESTED CHILD CARE PROVIDERS] and parents, adopt regulations to carry out the purposes of this section, including criteria used to designate a child care facility as a quality child care facility under (b)(4) of this section.

* Sec.

41.

AS 47.25.071 is amended by adding new subsections 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.

(j) A child care facility receiving a grant under (a) or (d) of this section may not deny a child acceptance to the facility based on disability or socioeconomic status.

* Sec.

42.

AS 47.25.095(2) is amended to read:

(2) "child care facility" means an establishment licensed as a child care facility under AS 47.32 [, INCLUDING DAY CARE CENTERS, FAMILY DAY CARE HOMES, AND SCHOOLS FOR PRESCHOOL AGE CHILDREN,] that -27- Enrolled SB 189 provides care for children not related by blood, marriage, or legal adoption to the owner, operator, or manager of the facility or an establishment recognized by the federal government for the care of children;

* Sec.

43.

AS 47.25.095(3) is amended to read:

(3) "child [DAY] care" means the care, supervision, and guidance of a child or children unaccompanied by a parent or legal guardian on a regular basis for periods of less than 24 hours a day;

* Sec.

44.

AS 47.25.071(c) and 47.25.095(4) are repealed.

* Sec.

45.

The uncodified law of the State of Alaska is amended by adding a new section to read:

EXEMPTION FROM AS 44.66.050(e).

Sections 1, 2, 27, and 28 of this Act are exempt from the provision of AS 44.66.050(e) that prohibits a bill from continuing or reestablishing more than one board or commission.

* Sec.

46.

The uncodified law of the State of Alaska is amended by adding a new section to read:

INITIAL BIG GAME GUIDE CONCESSION AREA AND PERMIT PROGRAM.

(a) Notwithstanding AS 16.05.262, added by sec.

4 of this Act, the Board of Game shall establish the initial big game guide concession area under this section.

In establishing the initial concession area under this section, the Board of Game, after taking public comment and in consultation with the Big Game Commercial Services Board established under AS 08.54.591, the Department of Fish and Game, and the Department of Natural Resources, shall identify and select a single game management unit or subunit that the Board of Game determines would benefit most from the establishment of a big game guide concession area permit program under AS 38.05.022, added by sec.

8 of this Act, in consideration of the principles of AS 38.05.022(b), added by sec.

8 of this Act.

The Board of Game shall determine the number of full big game guide concession area permits and limited big game guide concession area permits that the Department of Natural Resources shall make available in the initial big game guide concession area established under this section and the specific authorizations that should attach to each concession permit authorized under this subsection for the area using the process provided in AS 16.05.262(d).

(b) Notwithstanding the requirement in AS 38.05.022(a) and (c) that the Board of Enrolled SB 189 -28- Game approve the establishment of the area under AS 16.05.262, the Department of Natural Resources shall establish and administer a big game guide concession area permit program under AS 38.05.022, added by sec.

8 of this Act, in the game management unit or subunit selected by the Board of Game under (a) of this section.

(c) In this section, (1) "concession permit" means a permit granting a big game guide the right to conduct commercial big game hunts on land within the boundaries of the region selected by the Board of Game under (a) of this section;

(2) "full big game guide concession area permit" has the meaning given in AS 38.05.022(j);

(3) "game management unit" has the meaning given in AS 08.54.790;

(4) "limited big game guide concession area permit" has the meaning given in AS 38.05.022(j).

* Sec.

47.

The uncodified law of the State of Alaska is amended by adding a new section to read:

CHILD CARE AND DEVELOPMENT FUND PLAN FEDERAL APPROVAL.

To the extent necessary to implement sec.

31 of this Act, the Department of Health shall amend and submit for federal approval the state plan for the state's child care assistance program under the federal child care and development fund program, consistent with AS 47.25.001(a), as amended by sec.

31 of this Act.

* Sec.

48.

The uncodified law of the State of Alaska is amended by adding a new section to read:

TRANSITION.

Notwithstanding the effective date for AS 16.05.262 in sec.

52 of this Act, the Board of Game may only accept and consider a proposal to establish a big game guide concession area under AS 16.05.262, added by sec.

4 of this Act, if (1) the Board of Game has established the concession area required under sec.

46 of this Act;

and (2) the Department of Natural Resources has implemented and administered a big game guide concession area permit program in the concession area established under sec.

46 of this Act for a period of at least three years, notwithstanding the requirement in AS 38.05.022(a) and (c) that the Board of Game approve the establishment of the area under -29- Enrolled SB 189 AS 16.05.262.

* Sec.

49.

The uncodified law of the State of Alaska is amended by adding a new section to read:

CONDITIONAL EFFECT;

NOTIFICATION.

(a) Section 31 of this Act takes effect only if, on or before January 1, 2026, the United States Department of Health and Human Services (1) approves the amendment to the state plan for the child care assistance program under the federal child care and development fund program, consistent with AS 47.25.001(a), as amended by sec.

31 of this Act;

or (2) determines that approval of the amendment to the state plan for the child care assistance program is not necessary.

(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 the amendment to the state plan or determines that approval is not necessary under (a)(1) or (2) of this section.

* Sec.

50.

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, ch.

61, SLA 2014, [OF THIS ACT] take effect January 1, 2028 [2025].

* Sec.

51.

If sec.

31 of this 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.

* Sec.

52.

Except as provided in sec.

51 of this Act, this Act takes effect immediately under AS 01.10.070(c).

Enrolled SB 189 -30-