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Alaska2026Passed Legislature

HB365

Alaska Scholarship Granting Organizations and Federal Tax Credits

Last scannedSep 22, 2026, 12:32 AM

In one sentence

This bill adds a duty for the Department of Commerce, Community, and Economic Development to identify scholarship granting organizations in Alaska so they can participate in a federal tax credit program.

What it does

  • Adds a new duty for the department to cooperate with the federal government on a tax credit program for qualified contributions to scholarship groups.
  • Requires the department to identify scholarship granting organizations within the state according to specific federal rules.

Who it affects

  • The Department of Commerce, Community, and Economic Development
  • Scholarship granting organizations in Alaska

Limits and unknowns

  • The bill text does not specify how much money will be spent on this new duty.
  • The effective date of these changes is not listed in the provided material.
  • The specific steps for identifying organizations are left to federal law (26 U.S.C. 25F(g)).

Plain language

Terms to know

Federal tax credit program
A federal program established under 26 U.S.C. 25F for qualified contributions to scholarship granting organizations.
Scholarship granting organization
An organization identified by the state department that is eligible to participate in the federal tax credit program.

Official record

Sources

Source checked
Read the official summary

SCHOLARSHIP GRANTING ORGANIZATIONS An Act relating to the duty of the Department of Commerce, Community, and Economic Development to identify scholarship granting organizations and participate in the federal tax credit program for qualified contributions to a scholarship granting organization.

Official activity

Bill history

  1. (H) REFERRED TO COMMUNITY & REGIONAL AFFAIRS1693
  2. (H) CRA, L&C1693
  3. (H) READ THE FIRST TIME - REFERRALS1693