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Alaska2026Passed Legislature

SB280

Supporting a Gasline for Alaskans Act

Last scannedSep 22, 2026, 12:32 AM

In one sentence

This law creates new taxes on natural gas pipelines and changes how local governments can tax these properties.

What it does

  • Establishes an alternative volumetric tax based on the amount of natural gas moving through certain pipelines.
  • Exempts qualified pipeline property from being counted toward school funding calculations for public schools.
  • Allows municipalities to exempt or partially exempt spur lines that serve Fairbanks natural gas utilities from local taxes.
  • Prevents municipalities from taxing qualified pipeline property if it is already subject to the new alternative volumetric tax.
  • Requires revenue from certain state funds, including those related to oil and gas taxation, to be distributed per capita to cities, reserves, and communities in unorganized boroughs.

Who it affects

  • Entities that own or operate natural gas pipelines and related facilities
  • Municipalities seeking to levy taxes on oil and gas property
  • The Alaska Gasline Development Corporation regarding its operations, meeting rules, and procurement procedures

Limits and unknowns

  • The text does not state the exact dollar amount of tax revenue expected from these changes.
  • The bill mentions an effective date but does not list the specific calendar day it begins in this excerpt.
  • Some sections regarding land acquisition and facility construction are cut off before listing all details.

Plain language

Terms to know

Alternative volumetric tax
A new type of tax calculated by the volume or amount of natural gas flowing through a pipeline rather than its value.
Qualified property
Specific real and personal property related to oil and gas that is defined in state law for special tax treatment.
Spur line
A short pipeline branch that connects a main pipeline to a specific facility or utility, such as one serving Fairbanks.

Official record

Sources

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

OIL & GAS PROPERTY TAX; MUNI TAX An Act relating to the taxation of certain natural gas pipeline property; relating to municipal taxation limitations; establishing an alternative volumetric tax on natural gas throughput; relating to the allocation of revenue from the alternative volumetric tax; and providing for an effective date.

Official activity

Bill history

  1. (S) Heard & HeldText
  2. (S) FINANCE at 01:30 PM SENATE FINANCE 532Text
  3. (S) REFERRED TO FINANCE2777
  4. (S) FN6: (REV)2777
  5. (S) FN5: (DNR)2777
  6. (S) FN4: (CED)2777
  7. (S) FN3: (CED)2777
  8. (S) AM: CLAMAN, KAWASAKI, MYERS2776
  9. (S) NR: RAUSCHER2776
  10. (S) DP: GIESSEL, WIELECHOWSKI, DUNBAR2776
  11. (S) RES RPT CS 3DP 1NR 3AM NEW TITLE2776
  12. (S) Minutes (SRES)Min
  13. (S) Moved CSSB 280(RES) Out of CommitteeText
  14. (S) RESOURCES at 03:30 PM BUTROVICH 205Text
  15. (S) Minutes (SRES)Min
  16. (S) Heard & Held -- Please Note Time Change --Text
  17. (S) RESOURCES at 09:00 AM BUTROVICH 205Text
  18. (S) -- MEETING CANCELED --Text
  19. (S) RESOURCES at 03:30 PM BUTROVICH 205Text
  20. (S) -- MEETING CANCELED --Text