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Alaska2026Passed Legislature

SB2001

Natural Gas Tax Rules, AGDC Powers, and School Funding Changes

Last scannedSep 22, 2026, 12:32 AM

In one sentence

This bill creates an alternative tax option for natural gas projects, updates how property values are counted for school funding, defines the Alaska Gasline Development Corporation's role, and sets rules for community grants.

What it does

  • Creates an alternative volumetric tax on natural gas throughput as another way to tax certain project properties.
  • Exempts property taxed under this new system from being counted in local school funding calculations.
  • Removes exempted or specially taxed natural gas property from municipal property tax limits used for schools.
  • Defines the Alaska Gasline Development Corporation (AGDC) as a public corporation and government instrumentality acting on behalf of the state.
  • Gives AGDC powers to buy land, use eminent domain, and enter into joint ownership agreements for pipelines.
  • Requires AGDC procurement rules to include preferences for Alaskan vendors and veterans.

Who it affects

  • Companies developing natural gas projects on the North Slope or building liquefied natural gas facilities.
  • The Alaska Gasline Development Corporation (AGDC) in its role managing pipeline development.
  • Municipalities that calculate property values for local public school funding contributions.

Limits and unknowns

  • This bill states it should not be used as a rule or example for taxing other types of property outside this specific natural gas project.
  • The text does not specify an effective date, only that one will be provided in the final law.

Plain language

Terms to know

Alternative volumetric tax
A tax based on the amount of natural gas moved through a pipeline instead of the value of the property itself.
Alaska Gasline Development Corporation (AGDC)
A state-owned public corporation created to plan, finance, and build natural gas pipelines in Alaska.

Official record

Sources

Source checked
Read the official summary

GAS PIPELINE VOLUMETRIC TAX; AGDC; RCA An Act relating to the taxation of certain natural gas project property and related facilities; relating to the determination of the value of taxable real and personal property for purposes of calculating local contributions for public school funding; relating to municipal property taxes; relating to the Alaska Gasline Development Corporation; relating to revenue from a North Slope natural gas project; relating to an alternative volumetric tax on natural gas throughput; relating to agreements and payments related to a natural gas project; relating to community impact grants; relating to the regulation of liquefied natural gas import facilities by the Regulatory Commission of Alaska; relating to an Alaska liquefied natural gas project mitigation fund; and providing for an effective date.

Official activity

Bill history

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  10. (S) Heard & Held -- Please Note Time Change --Text
  11. (S) FINANCE at 01:30 PM SENATE FINANCE 532Text
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  15. (S) FINANCE at 09:00 AM SENATE FINANCE 532Text
  16. (S) Heard & Held -- Please Note Time Change --Text
  17. (S) FINANCE at 01:30 PM SENATE FINANCE 532Text
  18. (S) Heard & Held -- Please Note Time Change --Text
  19. (S) FINANCE at 10:00 AM SENATE FINANCE 532Text
  20. (S) Heard & HeldText