Alaska Incentive Credits Summary

Form 
                                               6300                                                                                                                 2023
EIN                                                                                               Name Shown on Return

                                               Part I: Order of Application

                                                            1. Alaska income tax before credits.  Enter amount from line 4 of Form 6000, 6100, or 6150.        .  1

                                                            2a. Reserved . .   .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     . 2a

                                                            2b. Reserved . .   .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     . 2b
                                                            2c. Reserved . .   .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     .
                                                                                                                                                               2c

                                                            2d. Reserved . .   .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     . 2d

                                                            3. Alaska other taxes. Enter amount from Schedule E, line 7.     . .    .   . .   . .    . .     . .  3

                                                            4. Add lines 1 and 3  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     . .  4

                                                            5. In-state manufacture of urea, ammonia or gas-to-liquids products (attach schedule)      .     . .  5
            Manufacture                        AS 43.20.052 6. Credit allowed.  Enter lesser of line 4 or line 5, here and on line 41 . . .   . .    . .     . .  6

                                                            7. Subtract line 6 from line 4 .  . . . . . . . . .            . . .    .   . .   . .    . .     . .  7
                                                            8. Income tax education credit (AS 43.20.014).  Tentative credit before tax limitation.  Enter
                                                                                                                                                                8
                                                                amount from Form 6310, line 4 .   . . . . . . .            . . .    .   . .   . .    . .     .
            Education                          AS 43.20.014 9. Income tax education credit allowed.  Enter lesser of line 7 or line 8, here and on line 42 .   .  9

                                                            10. Subtract line 9 from line 7 . . . . . . . . . .            . . .    .   . .   . .    . .     . .  10
                                                            11. Oil and gas service industry expenditure credit (AS 43.20.049) current year. Enter                11
                                                                amount from Form 6327, line 3 .   . . . . . . .            . . .    .   . .   . .    . .     . .
                                                            12. Oil and gas service industry expenditure credit carryover (attach schedule) .   .    . .     . .  12

                                               AS 43.20.049 13. Tentative credit before tax limitation.  Add lines 11–12 . . . .    .   . .   . .    . .     . .  13
                        O & G Service Industry              14. Oil and gas service industry expenditure credit allowed.  Enter lesser of line 10 or line 13, here
                                                                                                                                                                  14
                                                                and on line 43 .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     . .
                                                            15. Subtract line 14 from line 10 . . . . . . . . .            . . .    .   . .   . .    . .     . .  15

                                                            16. Reserved . .   .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     . 16

                                                            17. In-state oil refinery infrastructure expenditures credit carryover (attach schedule) . .     . 17

                                                            18. Tentative credit before tax limitation.  Enter amount from line 17. .   . .   . .    . .     . 18

                                                            19. Applied to tax.  Enter the lesser of line 15 or line 18 here and on line 44 . . .    . .     . .  19
            Refinery                           AS 43.20.053 20. In-state oil refinery infrastructure expenditures credit available for refund.  Subtract line
                                                                                                                                                               20
                                                                19 from line 18 . . . .       . . . . . . . . .            . . .    .   . .   . .    . .     .
                                                            21. In-state oil refinery infrastructure expenditures credit requested as a refund.  Enter here
                                                                                                                                                               21
                                                                and on line 37 .  . . .       . . . . . . . . .            . . .    .   . .   . .    . .     .
                                                            22. Subtract line 19 from line 15 . . . . . . . . .            . . .    .   . .   . .    . .     . .  22

                                                                                                                                                               0405-6300  Rev 01/01/24 - page 1

Form                                                                                                                                                                       2023
                                                  6300

EIN                                                                                   Name Shown on Return
                                                                                                                                                                           Page 2

                                                               23. Exploration.incentive credit – mining (AS 43.20.044).       Enter amount from Form 665 .   .   23
                                           Mining 
                                                  AS 43.20.04424. Subtract line. 23 from line 22 . . .   .   . . . .           . .   . . .  . .  . .    . .   .   .      24
                                                               25. Veteran employment tax credit (AS 43.20.048) current year.  Enter amount from Form 
                                                                                                                                                                  25
                                                                   6325, line 5 .   . .  .    .  . . .   .   . . . .           . .   . . .  . .  . .    . .   .

                                                               26. Veteran employment tax credit carryover (attach schedule) .         . .  . .  . .    . .   .   26

                                  Veterans        AS 43.20.048 27. Tentative credit before tax limitation.  Add lines 25–26 .    .   . . .  . .  . .    . .   .   27

                                                               28. Veteran employment tax credit allowed.  Enter lesser of line 24 or line 27, here and on line 46       28

                                                               29. Subtract line 28 from line 24 . . .   .   . . . .           . .   . . .  . .  . .    . .   .   .      29

                                                               30. Film production tax credit (AS 43.98.030).  Tentative credit before tax limitation . . .   .   30
     Film 
                                                  AS 43.98.030 31. Film production tax credit allowed.  Enter lesser of line 29 or line 30, here and on line 47 . .      31

                                                               32. Subtract line 31 from line 29 . . .   .   . . . .           . .   . . .  . .  . .    . .   .   .      32
                                                               33. Alternative tax credit for oil and gas exploration (AS 43.55.025).  Tentative credit before tax 
                                                                                                                                                                         33
                                                                   limitation .  .  . .  .    .  . . .   .   . . . .           . .   . . .  . .  . .    . .   .   .
                                                               34. Alternative tax credit for oil and gas exploration allowed.  Enter lesser of line 32 or line 33, here 
                                                                                                                                                                         34
                                                  AS 43.55.025     and on line 48   . .  .    .  . . .   .   . . . .           . .   . . .  . .  . .    . .   .   .
                 Alt. Exploration 
                                                               35. Subtract line 34 from line 32 . . .   .   . . . .           . .   . . .  . .  . .    . .   .   .      35

                                                  Part II:  Summary of Incentive Credits Claimed as Refunds

                                                               36. Reserved .    .  . .  .    .  . . .   .   . . . .           . .   . . .  . .  . .    . .   .   36
                                                               37. In-state oil refinery infrastructure expenditures credit refundable portion.  Enter amount 
                                                                                                                                                                  37
                                                                   from line 21 .   . .  .    .  . . .   .   . . . .           . .   . . .  . .  . .    . .   .
                                                               38. Total credits claimed as refund.  Enter amount from line 37, here and on Form 6000, 6100, 
                                                                   or 6150, Schedule A, line 12 .  . .   .   . . . .           . .   . . .  . .  . .    . .   .   .      38
                                                               39. Tax against which federal-based credits may be allowed.  Subtract line 38 from 35, but not less 
                                                                   than zero (see instructions) .                                                                        39
                                                                                                   . .   .   . . . .           . .   . . .  . .  . .    . .   .   .

                                                                                                                                                                  0405-6300  Rev 01/01/24 - page 2

Form                                                                                                       2023
    6300

EIN                            Name Shown on Return
                                                                                                           Page 3

Part III:   Summary of Credits Applied Against Tax

     40. Reserved .    .    .  . .    . . .    . . . . . .     .  .   . .    . .  .    . . . .       . . 40
     41. In-state manufacture  of urea, ammonia  or gas-to-liquid  products  (AS 43.20.052).   Enter 
                                                                                                         41
         amount from.  line 6 .  .    . . .    . . . . . .      . .   . .    . .  .    . . . .       . .
     42. Income tax education credit (AS 43.20.014).  Enter amount from line 9 .  .    . . . .       . . 42
     43. Qualified oil and gas service industry expenditure credit (AS 43.20.049).  Enter amount from 
                                                                                                         43
         line 14 .   . .    .  . .    . . .    . . . . . .      . .   . .    . .  .    . . . .       . .
     44. In-state oil refinery infrastructure expenditures credit (AS 43.20.053).  Enter amount from 
                                                                                                         44
         line 19 .   . .    .  . .    . . .    . . . . . .      . .   . .    . .  .    . . . .       . .

     45. Exploration incentive credit – mining (AS 43.20.044).  Enter amount from line 23  . .       . . 45

     46. Veteran employment tax credit (AS 43.20.048).  Enter amount from line 28      . . . .       .   46

     47. Film production tax credit (AS 43.98.030).  Enter amount from line 31 .  .    . . . .       . . 47

     48. Alternative tax credit for oil and gas exploration (AS 43.55.025).  Enter amount from line 34 . 48
     49. Total incentive credits applied against tax.  Add lines 40–48.  Enter here and on Form 6000, 
                                                                                                         49
         6100, or 6150, Schedule A, line 7.    . . . . . .      . .   . .    . .  .    . . . .       . .

                                                                                                       0405-6300  Rev 01/01/24 - page 3