FEDERAL POLITICAL CAMPAIGN TAX

Plain English Breakdown

The bill specifies an effective date of January 1, 2026, which was missing from the candidate explanation's limits section.

Federal Political Campaign Tax

This bill creates a new five percent tax on money spent for federal political campaigns in Alaska.

What This Bill 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 Names or Affects

• Federal political campaigns spending money in Alaska
• The state agency responsible for collecting revenue

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.

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.

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

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