Alaska legislation · 34th Legislature
Alaska SB96: CHILD CARE: TAX CREDITS
Status: Signed into law, June 24, 2025
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.
What the bill says
From the introduced text:
LAWS OF ALASKA Source Chapter No. SB 96 _______ 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. _______________ THE ACT FOLLOWS ON PAGE Enrolled SB 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. AS 21.96.070(a) is amended by adding new paragraphs to read: (11) expenditures made to operate a child care facility in the state for the children of the taxpayer's employees; …
Sponsors
- Rules, Senate (I) · primary sponsor