Alaska 34th Alaska State Legislature Status: Enacted

SB 96 — 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; 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) EFFECTIVE DATE(S) OF LAW SEE CHAPTER

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill has been enacted into law. Introduced February 12, 2025. Enacted.

Signed by Governor Mike Dunleavy (Republican) on July 30, 2025.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

33 added · 36 removed

Plain-language change summary

The recent amendments to SB 96 expand the education tax credits related to child care facilities by adding new provisions. Specifically, businesses can now receive credits for expenditures made to operate a child care facility for their employees' children and for contributions of cash or equipment to nonprofit child care facilities. This change is significant because it encourages companies to support child care services, which can help alleviate child care shortages and benefit employees.

→
Previous
Latest
34-LS0447\A SENATE BILL NO.
LAWS OF ALASKA Source Chapter No.
96 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-FOURTH LEGISLATURE - FIRST SESSION BY THE SENATE RULES COMMITTEE Introduced:
SB 96 _______ AN ACT Relating to education tax credits for certain payments and contributions for child care and child care facilities;
2/12/25 Referred:
Labor & Commerce, Finance A BILL FOR AN ACT ENTITLED "An Act relating to education tax credits for certain payments and contributions for child care and child care facilities;
and providing for an effective date." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
and providing for an effective date.
* Section 1.
_______________ BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
THE ACT FOLLOWS ON PAGE 1 Enrolled SB 96 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;
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.
_______________ * Section 1.
(12) 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 SB0096A -1- SB 96 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0447\A children of the taxpayer's employees;
(12) 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 -1- Enrolled SB 96 children of the taxpayer's employees;
SB 96 -2- SB0096A New Text Underlined [DELETED TEXT BRACKETED] 34-LS0447\A * Sec.
Enrolled SB 96 -2- * Sec.
SB0096A -3- SB 96 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0447\A (i) 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.
-3- Enrolled SB 96 (i) 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.
(i) Beginning January 1, 2030, and every five years thereafter, the Department SB 96 -4- SB0096A New Text Underlined [DELETED TEXT BRACKETED] 34-LS0447\A 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.
(i) Beginning January 1, 2030, and every five years thereafter, the Department Enrolled SB 96 -4- 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.
SB0096A -5- SB 96 New Text Underlined [DELETED TEXT BRACKETED]
-5- Enrolled SB 96
⬇ Download PDF
View plain text versions (2)

Action History

  1. (S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER

  2. (S) Signed into law 6/24 CHAPTER 15 SLA 25

  3. (S) 10:30 A.M. 6/20/25 Transmitted to Governor

  4. (H) VERSION: SB 96

  5. (H) RETURN TO (S), TRANSMIT TO GOV NEXT

  6. (H) EFFECTIVE DATE(S) SAME AS PASSAGE

  7. (H) PASSED ON RECONSIDERATION Y35 N4 E1

  8. (H) RECON SAME DAY UC - IN THIRD READING

  9. (H) RAUSCHER NOTICE OF RECONSIDERATION

  10. (H) EFFECTIVE DATE(S) SAME AS PASSAGE

  11. (H) PASSED Y33 N5 E1 A1

  12. (H) READ THE THIRD TIME SB 96

  13. (H) ADVANCED TO THIRD READING UC

  14. (H) READ THE SECOND TIME

  15. (H) RULES TO CALENDAR 5/16/2025

  16. (H) FN3: ZERO(CED)

  17. (H) FN2: INDETERMINATE(REV)

  18. (H) FN1: ZERO(LWF)

  19. (H) NR: BYNUM, HANNAN, TOMASZEWSKI, JOSEPHSON, SCHRAGE

  20. (H) DNP: ALLARD

  21. (H) DP: STAPP, GALVIN, FOSTER

  22. (H) FIN RPT 3DP 1DNP 5NR

  23. (H) Minutes (HFIN)

  24. (H) Moved SB 96 Out of Committee -- Recessed to 5/15 at 9:00 am --

  25. (H) FINANCE at 01:30 PM ADAMS 519

  26. (H) Minutes (HFIN)

  27. (H) Heard & Held -- Recessed to a Call of the Chair --

  28. (H) FINANCE at 01:30 PM ADAMS 519

  29. (H) -- Public Testimony -- -- MEETING CANCELED --

  30. (H) FINANCE at 01:30 PM ADAMS 519

  31. (H) FIN

  32. (H) READ THE FIRST TIME - REFERRALS

  33. (S) VERSION: SB 96

  34. (S) TRANSMITTED TO (H)

  35. (S) EFFECTIVE DATE(S) SAME AS PASSAGE

  36. (S) PASSED Y18 N1 E1

  37. (S) READ THE THIRD TIME SB 96

  38. (S) ADVANCED TO THIRD READING 5/5 CAL

  39. (S) READ THE SECOND TIME

  40. (S) RULES TO CALENDAR 5/2/2025

  41. (S) FN3: ZERO(CED)

  42. (S) FN2: INDETERMINATE(REV)

  43. (S) FN1: ZERO(LWF)

  44. (S) NR: KAUFMAN, CRONK, MERRICK

  45. (S) DP: OLSON, STEDMAN, HOFFMAN, KIEHL

  46. (S) FIN RPT 4DP 3NR

  47. (S) Minutes (SFIN)

  48. (S) Moved SB 96 Out of Committee

  49. (S) FINANCE at 09:00 AM SENATE FINANCE 532

  50. (S) Minutes (SFIN)

  51. (S) Heard & Held

  52. (S) FINANCE at 09:00 AM SENATE FINANCE 532

  53. (S) FN3: ZERO(CED)

  54. (S) FN2: INDETERMINATE(REV)

  55. (S) FN1: ZERO(LWF)

  56. (S) NR: MERRICK

  57. (S) DP: BJORKMAN, DUNBAR, GRAY-JACKSON, YUNDT

  58. (S) L&C RPT 4DP 1NR

  59. (S) Minutes (SL&C)

  60. (S) Moved SB 96 Out of Committee

  61. (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg)

  62. (S) Minutes (SL&C)

  63. (S) Heard & Held

  64. (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg)

  65. (S) L&C, FIN

  66. (S) READ THE FIRST TIME - REFERRALS

Sponsors

  • Senate Rules · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 64 not signed on · 6 voted No

Sponsors (1)

  • Senate Rules

Co-sponsors (0)

None.

Not signed on (64)

64 members have not signed on to this bill.

Show all 64 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third Reading — Final Passage

Passed 33 Yea · 5 Nay · 2 Other
Party YeaNayPresentNot Voting
R 15501
Unaffiliated 1000
D 12001
N 5000
Total 33502
% of votes cast 83%13%0%5%
How each member voted (40)
Member Party Vote
Robyn Niayuq Burke — Yea
Andi Story D Yea
Andrew Gray D Yea
Andy Josephson D Yea
Ashley Carrick D Yea
Carolyn Hall D Yea
Donna Mears D Yea
Genevieve Mina D Yea
Maxine Dibert D Yea
Neal Foster D Not Voting
Nellie Unangiq Jimmie D Yea
Sara Hannan D Yea
Ted Eischeid D Yea
Zack Fields D Yea
Alyse Galvin N Yea
Bryce Edgmon N Yea
Calvin Schrage N Yea
Ky Holland N Yea
Rebecca Himschoot N Yea
Bill Elam R Yea
Cathy Tilton R Nay
Chuck Kopp R Yea
Dan Saddler R Yea
David Nelson R Yea
DeLena Johnson R Nay
Elexie Moore R Yea
Frank Tomaszewski R Yea
George Rauscher R Nay
Jamie Allard R Nay
Jeremy Bynum R Yea
Jubilee Underwood R Yea
Julie Coulombe R Yea
Justin Ruffridge R Yea
Kevin McCabe R Nay
Louise Stutes R Yea
Mia Costello R Yea
Mike Prax R Yea
Rebecca Schwanke R Not Voting
Sarah Vance R Yea
Will Stapp R Yea

Official roll call →

Third Reading — Final Passage — Reconsideration

Passed 35 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
R 16401
Unaffiliated 1000
D 13000
N 5000
Total 35401
% of votes cast 88%10%0%3%
How each member voted (40)
Member Party Vote
Robyn Niayuq Burke — Yea
Andi Story D Yea
Andrew Gray D Yea
Andy Josephson D Yea
Ashley Carrick D Yea
Carolyn Hall D Yea
Donna Mears D Yea
Genevieve Mina D Yea
Maxine Dibert D Yea
Neal Foster D Yea
Nellie Unangiq Jimmie D Yea
Sara Hannan D Yea
Ted Eischeid D Yea
Zack Fields D Yea
Alyse Galvin N Yea
Bryce Edgmon N Yea
Calvin Schrage N Yea
Ky Holland N Yea
Rebecca Himschoot N Yea
Bill Elam R Yea
Cathy Tilton R Nay
Chuck Kopp R Yea
Dan Saddler R Yea
David Nelson R Yea
DeLena Johnson R Nay
Elexie Moore R Yea
Frank Tomaszewski R Yea
George Rauscher R Yea
Jamie Allard R Nay
Jeremy Bynum R Yea
Jubilee Underwood R Yea
Julie Coulombe R Yea
Justin Ruffridge R Yea
Kevin McCabe R Nay
Louise Stutes R Yea
Mia Costello R Yea
Mike Prax R Yea
Rebecca Schwanke R Not Voting
Sarah Vance R Yea
Will Stapp R Yea

Official roll call →

Third Reading - Final Passage — Effective Date(s)

Passed 18 Yea · 1 Nay · 1 Other
Party YeaNayPresentNot Voting
R 8100
D 8001
Unaffiliated 2000
Total 18101
% of votes cast 90%5%0%5%
How each member voted (20)
Member Party Vote
Shelley Hughes — Yea
Mike Shower — Yea
Bill Wielechowski D Yea
Donald Olson D Yea
Elvi Gray-Jackson D Yea
Forrest Dunbar D Yea
Jesse Kiehl D Yea
Lyman Hoffman D Yea
Löki Tobin D Yea
Matt Claman D Yea
Scott Kawasaki D Not Voting
Bert Stedman R Yea
Cathy Giessel R Yea
Gary Stevens R Yea
James Kaufman R Yea
Jesse Bjorkman R Yea
Kelly Merrick R Yea
Mike Cronk R Yea
Robert Myers R Nay
Robert Yundt R Yea

Official roll call →

Subjects

taxation healthcare education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 96?
SB 96 is sponsored by Senate Rules.
What is the current status of SB 96?
This bill has been enacted into law. Introduced February 12, 2025. Enacted.
Where can I track SB 96?
Track SB 96 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 96

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 96

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →