SB96 expands Alaska's education tax-credit system to cover certain employer payments and contributions for childcare and childcare facilities, while also amending several existing tax-credit statutes tied to insurance, income, oil and gas, mining, fisheries, and related taxes.
The Alaska State House of Representatives passed SB96 on May 16, 2025 by a vote of 35 to 4. We have assigned pluses to the nays because this bill expands tax credits to subsidize childcare, thereby using the tax code to favor a specific industry and encourage greater government involvement in the economy. Rather than promoting personal responsibility and free-market solutions, such policies distort the market and shift costs through government-backed incentives. A truly free and constitutional system would allow the private sector to respond to childcare needs without state interference or policies that pick winners and losers.
