AK HB104

Renames the "Alaska Merit Scholarship Program" to the "Alaska Performance Scholarship Program" throughout state law

Creates the Alaska Higher Education Investment Fund under AS 37.14.750 and establishes two accounts: AlaskAdvantage Education Grant Account and Alaska Performance Scholarship Award Account, with one-third of combined funds reserved for grants and two-thirds for scholarships

Allows taxpayers in multiple industries (oil/gas producers, miners, fisheries workers, and property owners) to claim tax credits for cash contributions to the Alaska Higher Education Investment Fund, effective January 1, 2021

Adds a waiver provision allowing students up to 24 months after high school graduation to complete core academic curriculum requirements at postsecondary institutions or public high schools if circumstances beyond their control prevented completion during high school

Expands qualified postsecondary institutions to include career and technical school programs certified by the Department of Labor and Workforce Development, and requires such institutions to provide advisory programs for incoming students