AK HB144

Adds requirement that taxpayers and producers receiving research contribution tax credits must demonstrate that resulting research will be made available to the state.

Applies new research availability condition to tax credits under AS 21.96.070 (insurance), AS 43.20.014 (corporate income), AS 43.55.019 (oil and gas production), AS 43.56.018 (property), AS 43.65.018 (mining), AS 43.75.018 (fisheries), and AS 43.77.045 (floating fisheries) statutes.

Repeals sections 1, 2, and 21 of chapter 61, SLA 2014, and section 38(b) of chapter 101, SLA 2018.

Repeals section 37 of chapter 61, SLA 2014, and section 40 of chapter 101, SLA 2018.