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HB184 • 2026

AIDEA: WORKFORCE HOUSING DEV.; MUNI TAX

An Act relating to financing by the Alaska Industrial Development and Export Authority for workforce housing development projects; relating to a mandatory exemption from municipal property taxes for certain assets of the Alaska Industrial Development and Export Authority; and providing for an effective date by repealing the effective date of sec. 2, ch. 64, SLA 2018.

Budget Housing Taxes
Passed Legislature

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

Sponsor
REPRESENTATIVES STORY, Hall, Mina, Bynum, Josephson, Galvin, Gray SENATORS Dunbar, Kawasaki, Claman, Stedman, Wielechowski
Last action
2026-05-16
Official status
(H) CONCURRED(S) AM
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on which assets are exempt from municipal property taxes.

Alaska Industrial Development and Export Authority: Workforce Housing Financing

This act allows the Alaska Industrial Development and Export Authority (AIDEA) to finance workforce housing projects and exempts certain AIDEA assets from municipal property taxes.

What This Bill Does

  • Allows AIDEA to provide financing for new workforce housing facilities with three or more units.
  • Exempts specific assets of AIDEA from municipal property taxes.

Who It Names or Affects

  • The Alaska Industrial Development and Export Authority (AIDEA)
  • Residents who benefit from workforce housing projects
  • Municipalities that would have collected property taxes on AIDEA assets

Terms To Know

Workforce Housing
Housing designed to be affordable for people with median or below-median incomes.
Alaska Industrial Development and Export Authority (AIDEA)
An organization that helps develop industries in Alaska by providing financing and other support.

Limits and Unknowns

  • The bill does not specify the exact types of assets exempt from municipal property taxes.
  • It is unclear how much funding will be allocated for workforce housing projects.
  • The effective date of the act has not been determined yet.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

AM 1

1713

AM NO 1 FAILED Y19 N21

Plain English: L -1- Drafted by Legal Services 34-LS0855\N.3 Walsh 2/23/26 A M E N D M E N T OFFERED IN THE HOUSE BY REPRESENTATIVE MCCABE TO: CSHB 184(CRA) Page 1, following line 3: 1 Insert a new bill section to read: 2 "* Section 1.

  • L -1- Drafted by Legal Services 34-LS0855\N.3 Walsh 2/23/26 A M E N D M E N T OFFERED IN THE HOUSE BY REPRESENTATIVE MCCABE TO: CSHB 184(CRA) Page 1, following line 3: 1 Insert a new bill section to read: 2 "* Section 1.
  • The uncodified law of the State of Alaska is amended by adding a new section 3 to read: 4 LEGISLATIVE FINDINGS AND INTENT.
  • The legislature finds that the Alaska 5 Industrial Development and Export Authority already has the power to finance workforce 6 housing under AS 44.88.
  • It is the intent of the legislature that this Act not be construed as 7 expanding the authority's powers." 8 9 Page 1, line 4: 10 Delete "Section 1" 11 Insert "Sec.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.
AM 2

1714

AM NO 2 FAILED Y19 N21

Plain English: L -1- Drafted by Legal Services 34-LS0855\N.4 Walsh 2/23/26 A M E N D M E N T OFFERED IN THE HOUSE BY REPRESENTATIVE MCCABE TO: CSHB 184(CRA) Page 1, following line 3: 1 Insert a new bill section to read: 2 "* Section 1.

  • L -1- Drafted by Legal Services 34-LS0855\N.4 Walsh 2/23/26 A M E N D M E N T OFFERED IN THE HOUSE BY REPRESENTATIVE MCCABE TO: CSHB 184(CRA) Page 1, following line 3: 1 Insert a new bill section to read: 2 "* Section 1.
  • The uncodified law of the State of Alaska is amended by adding a new section 3 to read: 4 LEGISLATIVE INTENT.
  • It is the intent of the legislature that, consistent with 5 AS 44.88, this Act not be construed as authorizing the Alaska Industrial Development and 6 Export Authority to pledge the faith or credit of the state or of a political subdivision of the 7 state other than the authority, to finance or facilitate financing for projects authorized under 8 this Act, including a moral obligation pledge, a capital reserve fund backed by legislative 9 appropriation, or any other structure that creates direct or indirect state financial liability." 10 11 Page 1, line 4: 12 Delete "Section 1" 13 Insert "Sec.
  • 2" 14 15 Renumber the following bill sections accordingly.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.
AM 3

1715

AM NO 3 FAILED Y19 N21

Plain English: AM NO 3 FAILED Y19 N21 1715

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 4

1716

AM NO 4 FAILED Y19 N21

Plain English: AM NO 4 FAILED Y19 N21 1716

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 5

1717

AM NO 5 FAILED Y20 N20

Plain English: AM NO 5 FAILED Y20 N20 1717

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 6

1718

AM NO 6 FAILED Y19 N21

Plain English: AM NO 6 FAILED Y19 N21 1718

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.
AM 7

1720

AM NO 7 FAILED Y19 N21

Plain English: AM NO 7 FAILED Y19 N21 1720

  • The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

Bill History

  1. 2026-05-16 2681

    (H) AWAITING TRANSMITTAL TO GOV

  2. 2026-05-16 2681

    (H) EFFECTIVE DATE(S) ADOPTED Y39 N1

  3. 2026-05-16 2680

    (H) CONCUR AM OF (S) Y22 N18

  4. 2026-05-16 2680

    (H) TITLE CHANGE: SCR 24

  5. 2026-05-16 2680

    (H) CONCUR MESSAGE TAKEN UP

  6. 2026-05-16 2632

    (H) CONCUR MESSAGE READ AND HELD

  7. 2026-05-15 2671

    (S) VERSION: SCS CSHB 184(FIN)

  8. 2026-05-15 2671

    (S) TRANSMITTED TO (H) AS AMENDED

  9. 2026-05-15 2663

    (S) CROSS SPONSOR(S): DUNBAR, KAWASAKI, CLAMAN, STEDMAN, WIELECHOWSKI

  10. 2026-05-15 2663

    (S) EFFECTIVE DATE(S) SAME AS PASSAGE

  11. 2026-05-15 2663

    (S) PASSED Y17 N3

  12. 2026-05-15 2662

    (S) READ THE THIRD TIME SCS CSHB 184(FIN)

  13. 2026-05-14 2643

    (S) ADVANCED TO THIRD READING 5/15 CAL

  14. 2026-05-14 2642

    (S) FIN SCS ADOPTED UC

  15. 2026-05-14 2642

    (S) READ THE SECOND TIME

  16. 2026-05-14 2642

    (S) RULES TO CALENDAR 5/14/2026

  17. 2026-05-13 2622

    (S) FN3: ZERO(CED)

  18. 2026-05-13 2622

    (S) NR: KAUFMAN, CRONK, MERRICK

  19. 2026-05-13 2622

    (S) DP: OLSON, STEDMAN, HOFFMAN, KIEHL

  20. 2026-05-13 2622

    (S) TITLE CHANGE: SCR 24

  21. 2026-05-13 2621

    (S) FIN RPT SCS 4DP 3NR NEW TITLE

  22. 2026-05-05 Text

    (S) Moved SCS CSHB 184(FIN) Out of Committee

  23. 2026-05-05 Text

    (S) FINANCE at 09:00 AM SENATE FINANCE 532

  24. 2026-04-15 Text

    (S) Heard & Held

  25. 2026-04-15 Text

    (S) FINANCE at 09:00 AM SENATE FINANCE 532

  26. 2026-03-02 1807

    (S) FIN

  27. 2026-03-02 1806

    (S) READ THE FIRST TIME - REFERRALS

  28. 2026-02-27 1752

    (H) VERSION: CSHB 184(CRA)

  29. 2026-02-27 1752

    (H) TRANSMITTED TO (S)

  30. 2026-02-27 1750

    (H) PASSED Y23 N15 E2

  31. 2026-02-27 1749

    (H) READ THE THIRD TIME CSHB 184(CRA)

  32. 2026-02-25 1739

    (H) COSPONSOR(S): GALVIN, GRAY

  33. 2026-02-25 1720

    (H) ADVANCED TO THIRD READING 2/27 CALENDAR

  34. 2026-02-25 1720

    (H) AM NO 7 FAILED Y19 N21

  35. 2026-02-25 1718

    (H) AM NO 6 FAILED Y19 N21

  36. 2026-02-25 1717

    (H) AM NO 5 FAILED Y20 N20

  37. 2026-02-25 1716

    (H) AM NO 4 FAILED Y19 N21

  38. 2026-02-25 1715

    (H) AM NO 3 FAILED Y19 N21

  39. 2026-02-25 1714

    (H) AM NO 2 FAILED Y19 N21

  40. 2026-02-25 1713

    (H) AM NO 1 FAILED Y19 N21

  41. 2026-02-25 1713

    (H) CRA CS ADOPTED UC

  42. 2026-02-25 1713

    (H) FN2: ZERO(CED)(SUBMITTED BY RULES)

  43. 2026-02-25 1713

    (H) READ THE SECOND TIME

  44. 2026-02-23 1702

    (H) COSPONSOR(S): JOSEPHSON

  45. 2026-02-23 1696

    (H) HELD TO 2/25 CALENDAR

  46. 2026-02-23 1696

    (H) RULES TO CALENDAR 2/23/2026

  47. 2026-02-20 1668

    (H) COSPONSOR(S): BYNUM

  48. 2025-05-18 Min

    (H) Minutes (HL&C)

  49. 2025-05-18 Text

    (H) Moved CSHB 184(CRA) Out of Committee -- Delayed to 10:15 am --

  50. 2025-05-18 Text

    (H) LABOR & COMMERCE at 09:00 AM BARNES 124

  51. 2025-05-18 1280

    (H) FN1: ZERO(CED)

  52. 2025-05-18 1280

    (H) NR: COULOMBE, SADDLER, NELSON

  53. 2025-05-18 1280

    (H) DP: BURKE, CARRICK, HALL, FIELDS

  54. 2025-05-18 1280

    (H) L&C RPT CS(CRA) NEW TITLE 4DP 3NR

  55. 2025-05-17 1273

    (H) COSPONSOR(S): MINA

  56. 2025-05-16 Text

    (H) Heard & Held -- Delayed to 4:30 pm --

  57. 2025-05-16 Text

    (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  58. 2025-05-16 1218

    (H) FN1: ZERO(CED)

  59. 2025-05-16 1218

    (H) AM: HOLLAND

  60. 2025-05-16 1218

    (H) NR: PRAX

  61. 2025-05-16 1218

    (H) DP: HALL, HIMSCHOOT, MEARS

  62. 2025-05-16 1218

    (H) CRA RPT CS(CRA) NEW TITLE 3DP 1NR 1AM

  63. 2025-05-13 Min

    (H) Minutes (HCRA)

  64. 2025-05-13 Text

    (H) Moved CSHB 184(CRA) Out of Committee

  65. 2025-05-13 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  66. 2025-05-08 Min

    (H) Minutes (HCRA)

  67. 2025-05-08 Text

    (H) Heard & Held

  68. 2025-05-08 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  69. 2025-05-01 Text

    (H) -- Testimony <Invitation Only> -- -- MEETING CANCELED --

  70. 2025-05-01 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  71. 2025-04-29 Min

    (H) Minutes (HCRA)

  72. 2025-04-29 Text

    (H) Heard & Held

  73. 2025-04-29 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  74. 2025-04-25 917

    (H) COSPONSOR(S): HALL

  75. 2025-04-24 Min

    (H) Minutes (HCRA)

  76. 2025-04-24 Text

    (H) Heard & Held

  77. 2025-04-24 Text

    (H) COMMUNITY & REGIONAL AFFAIRS at 08:00 AM BARNES 124

  78. 2025-04-11 671

    (H) CRA, L&C

  79. 2025-04-11 671

    (H) READ THE FIRST TIME - REFERRALS

Official Summary Text

AIDEA: WORKFORCE HOUSING DEV.; MUNI TAX
An Act relating to financing by the Alaska Industrial Development and Export Authority for workforce housing development projects; relating to a mandatory exemption from municipal property taxes for certain assets of the Alaska Industrial Development and Export Authority; and providing for an effective date by repealing the effective date of sec. 2, ch. 64, SLA 2018.

Current Bill Text

Read the full stored bill text
HB0184C -1- SCS CSHB 184(FIN)
New Text Underlined [DELETED TEXT BRACKETED]

34-LS0855\I

SENATE CS FOR CS FOR HOUSE BILL NO. 184(FIN)

IN THE LEGISLATURE OF THE STATE OF ALASKA

THIRTY-FOURTH LEGISLATURE - SECOND SESSION

BY THE SENATE FINANCE COMMITTEE

Offered: 5/13/26
Referred: Rules

Sponsor(s): REPRESENTATIVES STORY, Hall, Mina, Bynum, Josephson, Galvin, Gray

SENATORS Dunbar, Kawasaki, Claman, Stedman, Wielechowski
A BILL

FOR AN ACT ENTITLED

"An Act relating to financing by the Alaska Industrial Development and Export 1
Authority for workforce housing development projects; relating to a mandatory 2
exemption from municipal property taxes for certain assets of the Alaska Industrial 3
Development and Export Authority; and providing for an effective date by repealing the 4
effective date of sec. 2, ch. 64, SLA 2018." 5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 6
* Section 1. AS 44.88.070 is amended to read: 7
Sec. 44.88.070. Purpose of the authority. The purpose of the authority is to 8
promote, develop, and advance the general prosperity and economic welfare of the 9
people of the state, to relieve problems of unemployment, and to create additional 10
employment by 11
(1) providing various means of financing and means of facilitating the 12
financing, in cooperation with federal, state, and private institutions, of industrial, 13
34-LS0855\I
SCS CSHB 184(FIN) -2- HB0184C
New Text Underlined [DELETED TEXT BRACKETED]

manufacturing, energy, export, small business, and business enterprises and the other 1
facilities referred to in AS 44.88.010(a) in the state; 2
(2) owning and operating or providing development project financing 3
for the enterprises and other facilities described in AS 44.88.172; 4
(3) fostering the expansion of exports of goods, services, and raw 5
materials of the state; 6
(4) cooperating and acting in conjunction with other organizations, 7
public and private, the objects of which are the promotion and advancement of export 8
trade activities in the state; 9
(5) establishing a source of funding credit guarantees and insurance, 10
not otherwise available, to support export development; 11
(6) providing and cooperating or participating with federal, state, and 12
private institutions to provide actual and potential state exporters, particularly small- 13
and medium-sized exporters, with financial assistance in support of export 14
transactions; 15
(7) providing various means of financing and means of facilitating 16
the financing of construction of new workforce housing facilities containing three 17
or more dwelling units. 18
* Sec. 2. AS 44.88.080 is amended to read: 19
Sec. 44.88.080. Powers of the authority. In furtherance of its corporate 20
purposes, the authority has the following powers in addition to its other powers: 21
(1) to sue and be sued; 22
(2) to have a seal and alter it at pleasure; 23
(3) to make and alter bylaws for its organization and internal 24
management; 25
(4) to adopt regulations governing the exercise of its corporate powers; 26
(5) to acquire an interest in a project as necessary or appropriate to 27
provide financing for the project, whether by purchase, gift, or lease; 28
(6) to lease to others a project acquired by it for the rentals and upon 29
the terms and conditions the authority may consider advisable, including, without 30
limitation, provisions for options to purchase or renew; 31
34-LS0855\I
HB0184C -3- SCS CSHB 184(FIN)
New Text Underlined [DELETED TEXT BRACKETED]

(7) to issue bonds and otherwise to incur indebtedness, in accordance 1
with AS 44.88.090, in order to pay the cost of a project or development projects or in 2
order to provide money for the authority's purposes under this chapter; the authority 3
may also secure payment of the bonds or other indebtedness as provided in this 4
chapter; 5
(8) to sell, by installment sale or otherwise, exchange, donate, convey, 6
or encumber, in any manner by mortgage or by creation of any other security interest, 7
real or personal property owned by it, or in which it has an interest, including a 8
project, when, in the judgment of the authority, the action is in furtherance of its 9
corporate purposes; 10
(9) to accept gifts, grants, or loans from, and enter into contracts or 11
other transactions regarding them with, a federal agency, an agency or instrumentality 12
of the state, a municipality, a private organization, or other source; 13
(10) to deposit or invest its funds, subject to agreements with 14
bondholders; 15
(11) to enter into contracts or agreements with respect to the exercise 16
of any of its powers, and do all things necessary or convenient to carry out its 17
corporate purposes and exercise the powers granted in this chapter; 18
(12) to purchase or insure loans to finance the costs of manufacturing, 19
industrial, and business enterprise projects; 20
(13) to enter into loan agreements with respect to one or more projects 21
upon the terms and conditions the authority considers advisable; 22
(14) to acquire, manage, and operate projects as the authority considers 23
necessary or appropriate to serve a public purpose; 24
(15) to assist private lenders to make loans to finance the costs of 25
projects through loan commitments, short-term financing, or otherwise; 26
(16) to accept gifts, grants, or loans from a federal agency, from an 27
agency or instrumentality of the state or of a municipality, or from any other source; 28
(17) to enter into contracts or other transactions with a federal agency, 29
with an agency or instrumentality of the state or of a municipality, or with a private 30
organization or other entity consistent with the exercise of any power under this 31
34-LS0855\I
SCS CSHB 184(FIN) -4- HB0184C
New Text Underlined [DELETED TEXT BRACKETED]

chapter; 1
(18) to facilitate the expansion of a secondary market for the resale of 2
federally or commercially insured loans made to finance the costs of projects in the 3
state held by federal and state chartered financial institutions or by the Alaska 4
Commercial Fishing and Agriculture Bank; 5
(19) to charge fees or other forms of remuneration for the use or 6
possession of the projects described in (14) of this section in accordance with the 7
agreements described in (11) and (17) of this section, other agreements pertaining to 8
the projects, covenants, or representations made in bond documents pertaining to the 9
projects, or regulations of the authority pertaining to the projects; 10
(20) to participate with government or private industry in programs for 11
technical assistance, loans, technology, transfer, or other programs related to the 12
exportation of goods, services, or raw materials of the state with respect to its 13
financing activities; 14
(21) to provide export finance training for office staff and other 15
individuals involved in export finance assistance, including the training sessions that 16
may be provided by the United States Export-Import Bank or other organizations; 17
(22) to coordinate to the maximum extent possible its efforts to 18
promote the export of goods, services, and raw materials of the state with programs 19
and goals of the United States Export-Import Bank, the International Trade 20
Administration of the United States Department of Commerce, the Foreign Credit 21
Insurance Association, and other private and public programs designed to provide 22
export assistance and export-related financing; 23
(23) to guarantee loans related to qualified export transactions under 24
regulations adopted by the authority; 25
(24) to provide financing assistance, in cooperation with federal, state, 26
and private institutions, as provided in this chapter for small business enterprises; 27
(25) to make cooperative agreements with the Department of 28
Transportation and Public Facilities, acting on behalf of the international airports 29
revenue fund established under AS 37.15.430, to acquire, equip, operate, maintain, 30
construct, or install facilities that will enhance the competitiveness of the international 31
34-LS0855\I
HB0184C -5- SCS CSHB 184(FIN)
New Text Underlined [DELETED TEXT BRACKETED]

airports, including a cooperative agreement to lend amounts from the international 1
airports revenue fund to finance the development or improvement of utilities serving 2
the airports; 3
(26) to screen potential applicants for a new business incentive grant 4
and recommend the award of the grants under AS 45.81.020; 5
(27) to oversee the administration of outstanding grants awarded by the 6
Alaska Science and Technology Foundation under former AS 37.17.010 - 37.17.110; 7
(28) to oversee the administration of outstanding BIDCO assistance 8
grants and loans made by the Alaska Science and Technology Foundation under 9
former AS 37.17.200 - 37.17.390; 10
(29) to guarantee loans made to the Alaska Insurance Guaranty 11
Association (AS 21.80.040), with these guarantees limited to loans necessary to make 12
the association financially able to meet cash flow needs up to a maximum outstanding 13
principal balance at any time of $30,000,000; 14
(30) with legislative approval and notwithstanding AS 44.88.060, to 15
purchase from the Alaska Energy Authority as an investment of the revolving fund, 16
loans of the power project fund established under AS 42.45.010; 17
(31) to consider, when exercising the powers listed in this section, the 18
interests of local governments affected by the authority's activities to share in the 19
benefits of these activities, with appropriate consideration of the authority's ability to 20
meet debt obligations, issue new debt, and fulfill the authority's purposes; 21
(32) to provide development project financing for all or a portion of 22
the cost of a development project as provided in AS 44.88.172; 23
(33) to provide various means of financing and means of 24
facilitating the financing of construction of new workforce housing facilities 25
containing three or more dwelling units. 26
* Sec. 3. AS 44.88.900(6) is amended to read: 27
(6) "development project" has the meaning given to "project" in 28
(14)(A), [AND] (D) - (H), and (J) of this section; 29
* Sec. 4. AS 44.88.900(14) is amended to read: 30
(14) "project" means 31
34-LS0855\I
SCS CSHB 184(FIN) -6- HB0184C
New Text Underlined [DELETED TEXT BRACKETED]

(A) a plant or facility used or intended for use in connection 1
with making, processing, preparing, transporting, or producing in any manner, 2
goods, products, or substances of any kind or nature or in connection with 3
developing or utilizing a natural resource, or extracting, smelting, transporting, 4
converting, assembling, or producing in any manner, minerals, raw materials, 5
chemicals, compounds, alloys, fibers, commodities and materials, products, or 6
substances of any kind or nature; 7
(B) a plant or facility used or intended for use in connection 8
with a business enterprise; 9
(C) commercial activity by a business enterprise; 10
(D) a plant or facility demonstrating technological advances of 11
new methods and procedures and prototype commercial applications for the 12
exploration, development, production, transportation, conversion, and use of 13
energy resources; 14
(E) infrastructure for a new tourism destination facility or for 15
the expansion of a tourism destination facility; in this subparagraph, "tourism 16
destination facility" does not include a hotel or other overnight lodging facility; 17
(F) a plant or facility, other than a plant or facility described in 18
(D) of this paragraph, for the generation, transmission, development, 19
transportation, conversion, or use of energy resources; 20
(G) a plant or facility that enhances, provides for, or promotes 21
economic development with respect to transportation, communications, 22
community public purposes, technical innovations, prototype commercial 23
applications of intellectual property, or research; 24
(H) a plant or facility used or intended for use as a federal 25
facility, including a United States military, national guard, or coast guard 26
facility; 27
(I) infrastructure for an area that is designated as a military 28
facility zone under AS 26.30; 29
(J) a new workforce housing facility containing three or 30
more dwelling units; 31
34-LS0855\I
HB0184C -7- SCS CSHB 184(FIN)
New Text Underlined [DELETED TEXT BRACKETED]

* Sec. 5. Section 2, ch. 64, SLA 2018, is repealed. 1
* Sec. 6. Section 26, ch. 64, SLA 2018, is repealed. 2