CHILD CARE: TAX CREDITS
Sponsored By: SENATE RULES
Became Law
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
More tax credits for employer child care
Alaska lets employers claim existing education tax credits for more child care spending. You can get the credit for three things: running a child care site for your workers’ kids; donating cash or equipment to an in‑state nonprofit child care center your workers’ children attend; or paying employees to offset their in‑state child care costs. All supported care must be in Alaska. These options apply across several state business tax credits. The change applies beginning July 23, 2024.
Employer child care credit caps indexed
Starting January 1, 2030, Alaska updates the dollar cap on these child care education tax credits every five years. The state uses 100% of the five‑year change in the Consumer Price Index for urban Alaska. This keeps the maximum credit in line with inflation. The rule applies across multiple business tax credit types.
Retroactive date and legal cleanup
The law applies back to July 23, 2024, so eligible child care spending after that date counts. It repeals some older child care credit language and removes Section 50 of the 2024 session laws. It also sets January 1, 2028 as the start date for certain 2014 law sections. These changes set timing and remove outdated text.
Sponsors & Cosponsors
Sponsor
SENATE RULES
Affiliation unavailable
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
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