HB 152 Alaska House · 34th Legislature (2025-2026)

An Act establishing an education tax on the income of individuals, partners, shareholders in S corporations, trusts, and estates; repealing tax credits applied against the tax on individuals under the Alaska Net Income Tax Act; and providing for an effective date.

HB 152 establishes a new 4% education tax on income exceeding $150,000 for single filers or $300,000 for joint filers, applying to Alaska residents and nonresidents with income connected to the state. It also imposes a $150 annual tax on individuals with wages or self-employment income in Alaska. The bill repeals certain tax credits under Alaska’s existing income tax law. It directly affects individuals, S corporation shareholders, trusts, and estates with taxable income in Alaska, shifting tax burden toward higher earners to fund education. The tax takes effect upon enactment, with specific rules for nonresidents and trusts.

Bill status in committee 1 of 4 stages cleared

Introduction

Mar 2025

Committee Review

Floor Vote

Governor

Introduced Mar 24, 2025 Last action Mar 25, 2026

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What changed between versions

HB 152 → CSHB 152(STA) · 4 edits

MODERATE

The bill was converted from a House Bill to a Committee Substitute, shifting the sponsor from individual representatives to the House State Affairs Committee and updating the dates. The most significant substantive change is the renaming of the proposed 'Education Tax' to 'Individual Income Taxes,' indicating a shift in the bill's official title and potentially its legislative intent. Additionally, a new section was added to clarify that an annual $150 tax is an 'education tax,' while the main income tax sections were renumbered to align with standard Alaska tax chapter numbering.

Scope change

The scope of the bill's title was broadened from a specific 'education tax' to a general 'individual income tax,' while the specific $150 annual fee is now explicitly labeled as the education tax component.

TIMELINE

The bill's introduction date was updated from March 24, 2025, to March 25, 2026, and the sponsor list was changed to reflect the House State Affairs Committee.

SCOPE

The title of the act was changed from 'An Act establishing an education tax' to 'An Act establishing taxes,' broadening the official description of the legislation.

REQUIREMENT

A new section (43.22.012) was added to explicitly define and mandate a $150 annual education tax on individuals with wages or self-employment income in the state.

TECHNICAL

Chapter titles and section numbers were updated to standardize the tax code structure, renaming 'Education Tax' to 'Individual Income Taxes' and renumbering sections to remove the specific 'Education' label from the main income tax provisions.

Floor votes

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No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 25, 2026

Committee

(H) REFERRED TO FINANCE

lower

Mar 24, 2026

Lower · Passed

(H) Moved CSHB 152(STA) Out of Committee

lower

1 primary · 4 co-sponsors