This bill proposes significant amendments to Alaska's tax credit provisions related to education and child care. It introduces new tax credits for expenditures made to operate child care facilities for employees' children, contributions to nonprofit child care facilities, and payments to employees to help offset their child care costs. Additionally, the bill raises the cap on total credits that can be claimed from $3,000,000 to $10,000,000 for both individual taxpayers and affiliated groups. The term "day care assistance program" is also renamed to "child care assistance program," reflecting a broader and more inclusive approach to child care services.

Furthermore, the bill enhances existing laws governing child care facilities by prioritizing spaces for children in child care assistance programs and allowing the Department of Health to provide additional grants to high-performing facilities. It updates the definition of "child care facility" and clarifies the definition of "day care," while also prohibiting discrimination based on a child's disability or socioeconomic status. The bill aims to improve the quality and accessibility of child care services in Alaska, ensuring that support is available for low and moderate-income families, particularly those with parents actively seeking work or attending school.

Statutes affected:
HB0190A, AM HB 190, introduced 04/14/2025: 21.96.070, 21.09.210, 21.66.110, 43.20.014, 43.55.019, 43.56.018, 43.65.018, 43.75.018, 43.77.045, 43.20.145, 37.14.750, 14.16.200, 43.55.011, U.S.C, 47.05.030, 47.25.001, 47.25.095, 47.05.085, 11.56.210, 47.25.011, 47.25.021, 47.25.031, 47.25.041, 47.25.051, 47.25.071