# Alaska SB 96: CHILD CARE: TAX CREDITS

Alaska SB 96, CHILD CARE: TAX CREDITS, is a 34th Legislature (2025-2026) Senate bill sponsored by SENATE RULES; status signed, last action 2025-07-30 ((S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER); PRIA reads it as touching household money (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/AK-SB96-34
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alaska SB 96
- State: Alaska
- Session: 34th Legislature (2025-2026)
- Title: CHILD CARE: TAX CREDITS
- Status: signed
- Chamber: Senate
- Introduced: 2025-02-12
- Last action: 2025-07-30, (S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER
- Sponsor: SENATE RULES
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 3 (86 yes, 10 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Expanded child care tax breaks for employers: benefit, low. 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…

## Sponsors and cosponsors

- Sponsor: SENATE RULES

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-16 | House | PASSED ON RECONSIDERATION Y35 N4 E1 | pass | 35 | 4 |   |
| 2025-05-16 | House | PASSED Y33 N5 E1 A1 | pass | 33 | 5 |   |
| 2025-05-05 | Senate | PASSED Y18 N1 E1 | pass | 18 | 1 |   |

## Actions (72)

- 2025-07-30: (S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER (Senate)
- 2025-07-30: (S) SIGNED INTO LAW 6/24 CHAPTER 15 SLA 25 (Senate)
- 2025-07-30: (S) 10:30 A.M. 6/20/25 TRANSMITTED TO GOVERNOR (Senate)
- 2025-05-16: (H) VERSION: SB 96 (House)
- 2025-05-16: (H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT (House)
- 2025-05-16: (H) EFFECTIVE DATE(S) SAME AS PASSAGE (House)
- 2025-05-16: (H) PASSED ON RECONSIDERATION Y35 N4 E1 (House)
- 2025-05-16: (H) RECON SAME DAY UC - IN THIRD READING (House)
- 2025-05-16: (H) RAUSCHER NOTICE OF RECONSIDERATION (House)
- 2025-05-16: (H) EFFECTIVE DATE(S) SAME AS PASSAGE (House)
- 2025-05-16: (H) PASSED Y33 N5 E1 A1 (House)
- 2025-05-16: (H) READ THE THIRD TIME SB 96 (House)
- 2025-05-16: (H) ADVANCED TO THIRD READING UC (House)
- 2025-05-16: (H) READ THE SECOND TIME (House)
- 2025-05-16: (H) RULES TO CALENDAR 5/16/2025 (House)
- 2025-05-16: (H) FN3: ZERO(CED) (House)
- 2025-05-16: (H) FN2: INDETERMINATE(REV) (House)
- 2025-05-16: (H) FN1: ZERO(LWF) (House)
- 2025-05-16: (H) NR: BYNUM, HANNAN, TOMASZEWSKI, JOSEPHSON, SCHRAGE (House)
- 2025-05-16: (H) DNP: ALLARD (House)
- 2025-05-16: (H) DP: STAPP, GALVIN, FOSTER (House)
- 2025-05-16: (H) FIN RPT 3DP 1DNP 5NR (House)
- 2025-05-14: (H) Minutes (HFIN) (House)
- 2025-05-14: (H) Moved SB 96 Out of Committee -- Recessed to 5/15 at 9:00 am -- (House)
- 2025-05-14: (H) FINANCE at 01:30 PM ADAMS 519 (House)
- 2025-05-14: Audio/Video (House)
- 2025-05-13: (H) Minutes (HFIN) (House)
- 2025-05-13: (H) Heard & Held -- Recessed to a Call of the Chair -- (House)
- 2025-05-13: (H) FINANCE at 01:30 PM ADAMS 519 (House)
- 2025-05-13: Audio/Video (House)
- 2025-05-12: (H) -- Public Testimony -- -- MEETING CANCELED -- (House)
- 2025-05-12: (H) FINANCE at 01:30 PM ADAMS 519 (House)
- 2025-05-07: (H) FIN (House)
- 2025-05-07: (H) READ THE FIRST TIME - REFERRALS (House)
- 2025-05-05: (S) VERSION: SB 96 (Senate)
- 2025-05-05: (S) TRANSMITTED TO (H) (Senate)
- 2025-05-05: (S) EFFECTIVE DATE(S) SAME AS PASSAGE (Senate)
- 2025-05-05: (S) PASSED Y18 N1 E1 (Senate)
- 2025-05-05: (S) READ THE THIRD TIME SB 96 (Senate)
- 2025-05-02: (S) ADVANCED TO THIRD READING 5/5 CAL (Senate)
- 2025-05-02: (S) READ THE SECOND TIME (Senate)
- 2025-05-02: (S) RULES TO CALENDAR 5/2/2025 (Senate)
- 2025-05-02: (S) FN3: ZERO(CED) (Senate)
- 2025-05-02: (S) FN2: INDETERMINATE(REV) (Senate)
- 2025-05-02: (S) FN1: ZERO(LWF) (Senate)
- 2025-05-02: (S) NR: KAUFMAN, CRONK, MERRICK (Senate)
- 2025-05-02: (S) DP: OLSON, STEDMAN, HOFFMAN, KIEHL (Senate)
- 2025-05-02: (S) FIN RPT 4DP 3NR (Senate)
- 2025-05-01: (S) Minutes (SFIN) (Senate)
- 2025-05-01: (S) Moved SB 96 Out of Committee (Senate)
- 2025-05-01: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-05-01: Audio/Video (House)
- 2025-04-25: (S) Minutes (SFIN) (Senate)
- 2025-04-25: (S) Heard & Held (Senate)
- 2025-04-25: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-04-25: Audio/Video (House)
- 2025-03-26: (S) FN3: ZERO(CED) (Senate)
- 2025-03-26: (S) FN2: INDETERMINATE(REV) (Senate)
- 2025-03-26: (S) FN1: ZERO(LWF) (Senate)
- 2025-03-26: (S) NR: MERRICK (Senate)
- 2025-03-26: (S) DP: BJORKMAN, DUNBAR, GRAY-JACKSON, YUNDT (Senate)
- 2025-03-26: (S) L&C RPT 4DP 1NR (Senate)
- 2025-03-24: (S) Minutes (SL&C) (Senate)
- 2025-03-24: (S) Moved SB 96 Out of Committee (Senate)
- 2025-03-24: (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg) (Senate)
- 2025-03-24: Audio/Video (House)
- 2025-03-14: (S) Minutes (SL&C) (Senate)
- 2025-03-14: (S) Heard & Held (Senate)
- 2025-03-14: (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg) (Senate)
- 2025-03-14: Audio/Video (House)
- 2025-02-12: (S) L&C, FIN (Senate)
- 2025-02-12: (S) READ THE FIRST TIME - REFERRALS (Senate)

## Bill text

- Enrolled SB 96, 2025-05-16: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0096Z), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0096Z.PDF)
- SB 96, 2025-02-12: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0096A), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0096A.PDF)

## Related bills

- SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY (became law)
- SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE (became law)
- HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP (signed)
- HB 265: APPROP: MENTAL HEALTH BUDGET (signed)
- HB 239: CRIME/CNTRL SUBST/ADDRESS CONFIDENTIALITY (became law)
- HB 246: SPECIAL EDUCATION SERVICE AGENCY FUNDING (became law)

## Sources
- [Enrolled SB 96 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0096Z)
- [Enrolled SB 96 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0096Z.PDF)
- [SB 96 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0096A)
- [SB 96 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0096A.PDF)

## Related
- [SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY](https://policyrisk.com/state-bill/AK-SB86-34)
- [SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE](https://policyrisk.com/state-bill/AK-SB104-34)
- [HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP](https://policyrisk.com/state-bill/AK-HB263-34)
- [HB 265: APPROP: MENTAL HEALTH BUDGET](https://policyrisk.com/state-bill/AK-HB265-34)
- [HB 239: CRIME/CNTRL SUBST/ADDRESS CONFIDENTIALITY](https://policyrisk.com/state-bill/AK-HB239-34)
- [HB 246: SPECIAL EDUCATION SERVICE AGENCY FUNDING](https://policyrisk.com/state-bill/AK-HB246-34)
- [Alaska bills](https://policyrisk.com/states/alaska/bills)
- [Alaska state hub](https://policyrisk.com/states/alaska)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AK-SB96-34 (as of 2026-11-04).