Alaska2026Passed Legislature
HB100
Federal Political Campaign Tax
Last scannedSep 20, 2026, 12:32 AM
In one sentence
This bill creates a new five percent tax on money spent for federal political campaigns in Alaska.
What it does
- Adds a new chapter to state law called the Federal Campaign Spending Tax.
- Sets a tax rate of five percent on spending used for federal campaigns within the state.
- Defines taxable spending as costs for media, salaries, consultants, and expenses reported to the federal government.
- Requires campaigns to collect the tax when they make payments and send it to the department according to regulations.
- States that this tax is in addition to any taxes charged by local cities or towns.
Who it affects
- Federal political campaigns spending money in Alaska
- The state agency responsible for collecting revenue
Limits and unknowns
- The bill does not list specific rules for how campaigns must calculate or send tax payments, stating only that they will follow regulations adopted by the department.
- The text does not explain what happens if someone fails to pay the tax on time.
Plain language
Terms to know
- Amount expended
- Money spent on media, salaries, consultants, and other costs that must be reported to the federal government.
- Federally reportable expense
- Any payment or cost that a campaign is required by law to tell the Federal Election Commission about under 52 U.S.C. 30104.
Official record
Sources
Official summary
FEDERAL POLITICAL CAMPAIGN TAX An Act establishing a tax on federal campaign spending in the state; and providing for an effective date.
Official activity
Bill history
- (H) Minutes (HSTA)Min
- (H) <Bill Hearing Canceled> -- Delayed to 15 min Following Session --Text
- (H) STATE AFFAIRS at 01:00 PM GRUENBERG 120Text
- (H) Minutes (HSTA)Min
- (H) <Bill Hearing Canceled> -- Delayed to 4:15 pm--Text
- (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120Text
- (H) REFERRED TO STATE AFFAIRS174
- (H) STA, FIN174
- (H) READ THE FIRST TIME - REFERRALS174