1. Alaska Statute 43.20.021(d) – Adopts federal Internal Revenue Code for state tax.
  2. Form 6390 – Used to calculate Alaska federal-based tax credits.
  3. Alaska Federal-Based Credits – State credits derived from specific federal tax incentives.
  4. 18% Limitation – Cap on credits based on Alaska income tax.
  5. Attributable to Alaska – Income or expenses linked specifically to Alaska operations.
  6. Form 6000 – The standard Alaska corporation net income tax return.
  7. Schedule H (Form 6000) – Reports Alaska dividends received deduction and dividends.
  8. Alaska Administrative Code 15 AAC 20.145 – Regulations governing the calculation of various tax credits.
  9. One-Year Carryback Provision – Allows applying current losses to previous year’s tax.
  10. Twenty-Year Carryforward Provision – Extends unused credits to future tax years.
  11. Non-Refundable Credit – Credit that reduces tax but pays no refund.
  12. Alaska Education Tax Credit – Incentive for donations to Alaska educational institutions.
  13. Form 6310 – Form for claiming the Alaska Education Tax Credit.
  14. Alaska Statute 43.20.014 – Law defining the state Education Tax Credit limits.
  15. Qualified Research Contribution – Donation of equipment/services for Alaska campus research.
  16. University of Alaska Foundation – Primary entity receiving qualifying Alaska educational donations.
  17. Accredited Alaska College – Recognized post-secondary institution eligible for education credits.
  18. Direct Instruction and Research – Core activities qualifying for the education tax credit.
  19. Alaska Statute 43.20.049 – Statute regarding Alaska’s gas and oil expenditures.
  20. Qualified Oil and Gas Service Industry Expenditure – Spending that triggers specific energy-related tax credits.
  21. Form 6300 – Used to claim various Alaska incentive credits.
  22. Alaska Incentive Credits – State-specific benefits encouraging local economic investment.
  23. Alaska Net Income Tax Act – The primary law governing corporate income taxation.
  24. Internal Revenue Code Conformity – Alaska’s alignment with federal tax law definitions.
  25. IRC Section 41 Adoption – Alaska’s incorporation of federal research credit rules.
  26. IRC Section 38 Adoption – Adoption of federal general business credit frameworks.
  27. Form 6395 – Form for the Alaska Gasline Storage Credit.
  28. Alaska Passive Activity Limitation – Restrictions on deducting losses from passive investments.
  29. Alternative Minimum Tax (AMT) Offset – Using credits to reduce state AMT liability.
  30. Alaska Statute 43.20.036(b) – Defines reporting requirements for unitary business groups.
  31. Apportionment of Federal Credit – Dividing federal credits based on Alaska activity.
  32. Alaska Taxable Income – Income subject to tax after adjustments and apportionment.
  33. Unitary Business Group – Related companies operating as a single economic unit.
  34. Combined Reporting – Filing method aggregating income of unitary group members.
  35. Water’s Edge Election – Limits combined reporting to domestic (U.S.) entities.
  36. Intercompany Eliminations – Removing transactions between members of a unitary group.
  37. Schedule A (Form 6000) – Computes the Alaska apportionment factor for corporations.
  38. Schedule D (Form 6000) – Details the Alaska consolidated or combined return.
  39. Schedule E (Form 6000) – Used for calculating Alaska’s alternative minimum tax.
  40. Form 6220 – Alaska’s form for calculating underpayment of interest.
  41. Underpayment of Estimated Tax – Penalty for failing to pay sufficient quarterly taxes.
  42. Alaska Department of Revenue – The state agency responsible for tax administration.
  43. Tax Credit Certificate – Official document verifying an approved, claimable credit.
  44. Transferable Tax Credit – Credits that can be sold to other taxpayers.
  45. Alaska Statute 43.55.023 – Law governing oil and gas production tax credits.
  46. Qualified Capital Expenditure – Investment in assets eligible for production tax credits.
  47. Middle Earth Oil and Gas Tax Credits – Credits for specific geographic oil and gas areas.
  48. Ordering of Credits – Sequence in which different tax credits apply.
  49. Specific Credits Basket – Category for credits applied against specific tax types.
  50. General Business Credit Basket – Broad category for various corporate incentive credits.