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

HB 100 would impose a 5% tax on all campaign spending made in Alaska for federal political campaigns, including media, salaries, consultants, and expenses required to be reported to the Federal Election Commission. This tax must be collected by the federal campaign and paid at the time of expenditure, with remittance to the state department. The bill directly affects federal candidates, committees, and political action committees conducting campaign activities within Alaska. It takes effect January 1, 2026, and is in addition to any local municipal taxes. The tax applies only to spending occurring within the state for federal elections.