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Alaska2026Passed Legislature

HB245

Changes to Workers' Compensation Taxes and Electronic Document Delivery

Last scannedSep 22, 2026, 12:32 AM

In one sentence

This bill sets specific tax rates for workers' compensation insurance, establishes annual service fees for employers and insurers with a cap of four percent, and allows legal documents to be sent by email if the recipient agrees.

What it does

  • Sets the tax rate on workers' compensation insurance premiums at four percent.
  • Requires each employer who is self-insured or uninsured under state law to pay an annual service fee based on a percentage of their reported payments, excluding second injury fund payments.
  • Requires insurers providing workers' compensation coverage to have a service fee deposited from tax funds equal to 2.5% of their direct premium income for that insurance.
  • Allows the board to review and adjust these service fee percentages annually by regulation, provided they do not exceed four percent.
  • Permits employers or carriers in other states to receive legal notices via electronic mail if they agree to it; otherwise, documents are sent by certified mail unless an authorized representative is involved.
  • Requires written requests for medical information about an injury to be served by certified mail or hand delivery unless the employee agrees to email service.

Who it affects

  • Insurers that sell workers' compensation insurance in Alaska
  • Employers who are self-insured or uninsured under state law

Limits and unknowns

  • The exact dollar amount of taxes or fees depends on how much premium income an insurer collects or payments reported by employers.
  • The final service fee percentages may change each year if the board adjusts them, as long as they stay under four percent.

Plain language

Terms to know

Direct premium income
Money collected by an insurer for policies, minus refunds, cancellations, dividends, and other returns paid to policyholders.
Service fee
An annual charge paid to the state department to cover administrative costs of workers' safety and compensation programs.

Official record

Sources

Source checked
Official bill pageIntroduced textCurrent bill text
Read the official summary

WORKERS COMP:TAX RATE, SVC FEES, ELEC SVC An Act relating to workers' compensation tax rate and service fees; and relating to electronic service of workers' compensation documents.

Official activity

Bill history

  1. (H) REFERRED TO LABOR & COMMERCE1449
  2. (H) L&C, FIN1449
  3. (H) READ THE FIRST TIME - REFERRALS1449
  4. (H) PREFILE RELEASED 1/9/261449