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The Alaska Pro-Entrepreneurship & AI Workforce Act (AK-AI-Workforce)

Alaska state companion to AI Workforce. Builds on AS Title 10 (Corporations), AS Title 43 Ch. 20 corporate income tax credits, and the Alaska Industrial Development and Export Authority (AIDEA) under AS Title 44.

THE ALASKA PRO-ENTREPRENEURSHIP & AI WORKFORCE ACT (AK-AI-WORKFORCE)

Vehicle: State passage. Alaska Legislature, regular session. Primary referral to House Labor and Commerce / Finance and Senate Labor and Commerce / Finance.

SECTION 1. SHORT TITLE

This Act may be cited as the “Alaska Pro-Entrepreneurship & AI Workforce Act (AK-AI-Workforce).”

SECTION 2. LEGISLATIVE FINDINGS AND INTENT

The Legislature finds that AS Title 10 governs corporations; that AS Title 43 Ch. 20 contains corporate income-tax credits, including the Alaska Education Tax Credit (AS Sec. 43.20.014); that the Alaska Industrial Development and Export Authority (“AIDEA”) operates under AS Title 44 Ch. 88; that the University of Alaska and TVEP provide workforce training; and that the Alaska Workforce Investment Board operates under AS Title 23. This Act extends these frameworks.

TITLE I — DEFINITIONS & COORDINATION WITH ALASKA LAW

Sec. 101. Definitions

  1. (a) “Qualified Alaska AI Workforce Training” means training toward an AKRMC or Federal FRAC in AI fields.
  2. (b) “Alaska Innovation Sandbox” means a regulatory sandbox under Title III.
  3. (c) “Qualified small business” has the meaning given in AS Title 10.

Sec. 102. Coordination with Existing Alaska Law

  1. (a) Consistent with:
  • AS Title 10 (corporations).
  • AS Title 43 Ch. 20 (corporate income tax).
  • AS Sec. 43.20.014 (Alaska Education Tax Credit).
  • AS Title 44 Ch. 88 (AIDEA).
  • AS Title 23 (Alaska Workforce Investment Board).

TITLE II — ALASKA AI WORKFORCE TRAINING CREDIT

Sec. 201. Corporate Income-Tax Credit

  1. (a) A new credit is added to AS Title 43 Ch. 20, structured as an expansion of the Alaska Education Tax Credit under AS Sec. 43.20.014, for qualified AI workforce training expenditures.
  2. (b) Coordinated with federal IRC Sec. 45BB; aggregate cap.
  3. (c) Credit equals 30% of eligible expenditures capped at $3,000 per employee / $150,000 per employer annually.
  4. (d) Department of Revenue administers.

Sec. 202. Coordination with TVEP

  1. (a) TVEP-receiving institutions shall publish a list of qualifying AKRMC and Federal FRAC pathways.

TITLE III — ALASKA INNOVATION SANDBOX

Sec. 301. Establishment

  1. (a) The Department of Commerce, Community, and Economic Development shall operate an Alaska Innovation Sandbox in coordination with AIDEA under AS Title 44 Ch. 88.
  2. (b) Twenty-four-month terms; renewable.

Sec. 302. Scope

  1. (a) Covers state-licensed activities in occupational-licensure boards under AS Title 08 and financial-institution activities under AS Title 06, to the extent not preempted.

TITLE IV — SMALL-BUSINESS FORMATION

Sec. 401. Expedited Formation Pathway

  1. (a) The Division of Corporations, Business, and Professional Licensing shall implement an expedited formation pathway for AS Title 10 entities within 24 hours.

Sec. 402. Single-Portal Licensing

  1. (a) Alaska.gov business services shall operate a single-portal licensing system for state-level occupational licenses under AS Title 08.

TITLE V — IMPLEMENTATION & GENERAL PROVISIONS

Sec. 501. Severability

If any provision is held invalid, the invalidity shall not affect the remainder.

Sec. 502. Effective Date

This Act shall take effect July 1 of the year following enactment, except that Sec. 201 shall apply to tax years beginning on or after January 1 of that year.

Canonical federal version: AI Workforce. Other Alaska bills: AK-ACSA, AK-MEWRA, AK-GT&P.