All Roll Calls
Yes: 51 • No: 6
AlaskaSB 9634th Legislature - First Session (2025)SenateWALLET
CHILD CARE: TAX CREDITS
Sponsored By: SENATE RULES
Became Law
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Bill Overview
Analyzed Economic Effects
4 provisions identified: 3 benefits, 0 costs, 1 mixed.
Bigger tax credits for employer child care
The law lets more employer child care costs count for Alaska business tax credits. Starting July 23, 2024, you can claim credit for: running a child care center in Alaska for your workers’ kids; cash or equipment you give to an in‑state nonprofit child care attended by employees’ children; and payments you give employees to help pay child care in Alaska. This applies across major Alaska business taxes, including insurance, corporate income, oil and gas production, property, mining, and fisheries taxes. The change applies back to July 23, 2024, so earlier eligible expenses after that date can count.
Business child care credit caps indexed
Starting January 1, 2030, and every five years, Alaska adjusts the dollar cap on these child care credits for inflation. The state uses the Consumer Price Index for urban Alaska over the prior five years. This keeps the credit limits from losing value over time across the insurance, corporate income, oil and gas, property, mining, and fisheries credits.
Effective dates set and moved earlier
The Act takes effect immediately. Also, Sections 1, 2, and 21 of a 2014 law now take effect January 1, 2028. These timing changes make the updated rules start sooner and clarify when they apply.
Old child care credit rules removed
The law removes certain older child care credit paragraphs in seven tax statutes and repeals a 2024 session‑law section. This takes effect July 23, 2024. It aligns credits with the new employer child care categories in this Act, but if you relied on the old rules, your eligibility or filing path may change.
Sponsors & Cosponsors
Sponsor
SENATE RULES
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
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 GOV 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