All Roll Calls
Yes: 86 • No: 10
AlaskaSB 9634th Legislature (2025-2026)SenateWALLET
CHILD CARE: TAX CREDITS
Sponsored By: SENATE RULES
Signed by Governor
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 1 benefits, 0 costs, 0 mixed.
Expanded child care tax breaks for employers
Eligible employers can count child care spending toward Alaska’s insurance, income, oil and gas, property, mining, fisheries business, and fisheries resource landing education tax credits. Qualifying spending includes running Alaska facilities for employees’ children or giving cash or equipment to Alaska nonprofit facilities serving at least one employee’s child. Payments to employees to offset child care costs incurred in Alaska also qualify. These changes apply retroactively to July 23, 2024; tax savings depend on qualifying costs and credit limits. Starting January 1, 2030, the Alaska labor department adjusts credit limits every five years by 100% of the change in the urban Alaska Consumer Price Index over the prior five calendar years.
Sponsors & Cosponsors
Sponsor
SENATE RULES
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 5/16/2025
PASSED ON RECONSIDERATION Y35 N4 E1
Yes: 35 • No: 4
House vote • 5/16/2025
PASSED Y33 N5 E1 A1
Yes: 33 • No: 5
Senate vote • 5/5/2025
PASSED Y18 N1 E1
Yes: 18 • No: 1
Actions Timeline
(S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER
7/30/2025Senate(S) SIGNED INTO LAW 6/24 CHAPTER 15 SLA 25
7/30/2025Senate(S) 10:30 A.M. 6/20/25 TRANSMITTED TO GOVERNOR
7/30/2025Senate(H) VERSION: SB 96
5/16/2025House(H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT
5/16/2025House(H) EFFECTIVE DATE(S) SAME AS PASSAGE
5/16/2025House(H) PASSED ON RECONSIDERATION Y35 N4 E1
5/16/2025House(H) RECON SAME DAY UC - IN THIRD READING
5/16/2025House(H) RAUSCHER NOTICE OF RECONSIDERATION
5/16/2025House(H) EFFECTIVE DATE(S) SAME AS PASSAGE
5/16/2025House(H) PASSED Y33 N5 E1 A1
5/16/2025House(H) READ THE THIRD TIME SB 96
5/16/2025House(H) ADVANCED TO THIRD READING UC
5/16/2025House(H) READ THE SECOND TIME
5/16/2025House(H) RULES TO CALENDAR 5/16/2025
5/16/2025House(H) FN3: ZERO(CED)
5/16/2025House(H) FN2: INDETERMINATE(REV)
5/16/2025House(H) FN1: ZERO(LWF)
5/16/2025House(H) NR: BYNUM, HANNAN, TOMASZEWSKI, JOSEPHSON, SCHRAGE
5/16/2025House(H) DNP: ALLARD
5/16/2025House(H) DP: STAPP, GALVIN, FOSTER
5/16/2025House(H) FIN RPT 3DP 1DNP 5NR
5/16/2025House(H) Minutes (HFIN)
5/14/2025House(H) Moved SB 96 Out of Committee -- Recessed to 5/15 at 9:00 am --
5/14/2025House(H) FINANCE at 01:30 PM ADAMS 519
5/14/2025House
Bill Text
Enrolled SB 96
5/16/2025
SB 96
2/12/2025