This bill proposes significant amendments to Alaska's tax credits related to education and child care, introducing new provisions that allow taxpayers to claim credits for operating child care facilities for their 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 terminology is updated from "day care assistance program" to "child care assistance program," reflecting a modern understanding of child care services.

Furthermore, the bill establishes clearer guidelines for child care facilities receiving grants, mandating that they prioritize children in assistance programs when filling spaces. It also allows the Department of Health to provide grants to high-performing child care facilities based on specific evaluation metrics and prohibits discrimination against children based on disability or socioeconomic status. The bill aims to enhance the quality and accessibility of child care services in Alaska, ensuring equitable treatment for all children while promoting educational initiatives and supporting working families.

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