FEDERAL POLITICAL CAMPAIGN TAX

An Act establishing a tax on federal campaign spending in the state; and providing for an effective date.

Elections Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: REPRESENTATIVE FIELDS
Last action: 2025-05-17
Official status: (H) STA
Effective date: Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Federal Political Campaign Tax

This act establishes a five percent tax on federal campaign spending in Alaska.

What This Bill Does

Creates a new chapter in Alaska's laws about taxes on federal campaign spending.
Levies a five percent tax on money spent for media, salaries, consultants, and other expenses that must be reported to the Federal Election Commission.
Requires this tax to be paid at the time the money is spent for a federal political campaign.
Specifies that this new state tax does not replace or reduce any local taxes.

Who It Names or Affects

People who spend money on federal campaigns in Alaska
Federal political campaigns operating within Alaska

Terms To Know

federally reportable expense: Money spent during a campaign that must be reported to the Federal Election Commission.

Limits and Unknowns

The bill does not specify how the tax will be collected or enforced.
It is unclear what happens if someone fails to pay this new state tax.

Bill History

2025-05-17 Min
(H) Minutes (HSTA)
2025-05-17 Text
(H) <Bill Hearing Canceled> -- Delayed to 15 min Following Session --
2025-05-17 Text
(H) STATE AFFAIRS at 01:00 PM GRUENBERG 120
2025-05-15 Min
(H) Minutes (HSTA)
2025-05-15 Text
(H) <Bill Hearing Canceled> -- Delayed to 4:15 pm--
2025-05-15 Text
(H) STATE AFFAIRS at 03:15 PM GRUENBERG 120
2025-02-12 174
(H) REFERRED TO STATE AFFAIRS
2025-02-12 174
(H) STA, FIN
2025-02-12 174
(H) READ THE FIRST TIME - REFERRALS

Official Summary Text

FEDERAL POLITICAL CAMPAIGN TAX
An Act establishing a tax on federal campaign spending in the state; and providing for an effective date.

Current Bill Text

Read the full stored bill text

HB0100a -1- HB 100
New Text Underlined [DELETED TEXT BRACKETED]

34-LS0154\N

HOUSE BILL NO. 100

IN THE LEGISLATURE OF THE STATE OF ALASKA

THIRTY-FOURTH LEGISLATURE - FIRST SESSION

BY REPRESENTATIVE FIELDS

Introduced: 2/12/25
Referred: State Affairs, Finance

A BILL

FOR AN ACT ENTITLED

"An Act establishing a tax on federal campaign spending in the state; and providing for 1
an effective date." 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 3
* Section 1. AS 43 is amended by adding a new chapter to read: 4
Chapter 62. Federal Campaign Spending Tax. 5
Sec. 43.62.010. Levy of federal campaign tax. A tax of five percent is levied 6
on the amount expended in the state for a federal political campaign. In this section, 7
(1) "amount expended" includes an amount expended for media, 8
salaries, consultants, and federally reportable expenses; 9
(2) "federally reportable expense" means a disbursement or 10
expenditure required to be reporte d to the Federal Election Com mission under 52 11
U.S.C. 30104. 12
Sec. 43.62.020. Payment of federal campaign tax. T h e t a x l e v i e d b y 13
AS 43.62.010 is due at the time the e xpenditure is made. A fede ral political campaign 14
34-LS0154\N
HB 100 -2- HB0100a
New Text Underlined [DELETED TEXT BRACKETED]

shall collect the tax and remit the tax to the department in ac cordance with regulations 1
adopted by the department. 2
Sec. 43.62.030. Relationship to municipal taxes. T h e t a x l e v i e d b y 3
AS 43.62.010 is in addition to any tax imposed by a municipality. 4
* Sec. 2. This Act takes effect January 1, 2026. 5