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Alaska2026Passed Legislature

HB190

HB 190: Child Care Program Name Change and Tax Credit Updates

Last scannedSep 21, 2026, 12:32 AM

In one sentence

This bill changes the name of a state day care program to child care assistance and updates tax credit rules for businesses that support education or help employees with child care costs.

What it does

  • Renames the Day Care Assistance Program to the Child Care Assistance Program.
  • Allows taxpayers to claim insurance or income tax credits for spending money on operating a child care facility in Alaska for their employees' children.
  • Permits tax credits when businesses give cash or equipment to nonprofit child care centers in Alaska that are attended by one or more of the taxpayer's employees' children.
  • Gives tax credits to employers who pay workers directly to help cover the cost of child care incurred in Alaska.
  • Increases the total limit on education-related tax credits from $3 million to $10 million for a single taxpayer or an affiliated group.

Who it affects

  • Businesses and taxpayers that employ people with children needing care.
  • Nonprofit child care facilities in Alaska attended by employees' children.
  • Employees who receive payments from their employers to help pay for child care costs incurred in the state.

Limits and unknowns

  • The official text provided does not state the specific date when these changes will officially begin.
  • The bill mentions several other education credits (oil/gas, mining, fisheries) in its title but the detailed rules for those are cut off or not included in this excerpt.

Plain language

Terms to know

Tax Credit
An amount of money that a taxpayer can subtract from the taxes they owe to the government.
Affiliated Group
A collection of related businesses or companies treated as one group for tax purposes, sharing the same credit limit.

Official record

Sources

Source checked
Official bill pageIntroduced textCurrent bill text
Read the official summary

CHILD CARE ASSISTANCE; TAX CREDITS An Act relating to the insurance tax education credit; relating to the income tax education credit; relating to the oil or gas producer education credit; relating to the property tax education credit; relating to the mining business education credit; relating to the fisheries business education credit; relating to the fisheries resource landing tax education credit; renaming the day care assistance program the child care assistance program; relating to the child care assistance program and the child care grant program; and providing for an effective date.

Official activity

Bill history

  1. (H) Minutes (HEDC)Min
  2. (H) Heard & HeldText
  3. (H) EDUCATION at 08:00 AM DAVIS 106Text
  4. (H) REFERRED TO EDUCATION718
  5. (H) GOVERNOR'S TRANSMITTAL LETTER718
  6. (H) FN1: INDETERMINATE(REV)718
  7. (H) EDC, L&C718
  8. (H) READ THE FIRST TIME - REFERRALS718