SB 164 Alaska Senate · 34th Legislature (2025-2026)

An Act eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees; relating to discounts on cigarette stamps; and providing for an effective date.

SB 164 eliminates deductions that businesses could retain to cover accounting costs when paying motor fuel tax, tobacco taxes, and tire fees. It removes a 1% deduction (capped at $100) for fuel tax remittances and a 0.4% deduction for tobacco tax returns. The bill also repeals provisions allowing tobacco licensees to receive discounts on cigarette stamps based on purchase volume. These changes take effect July 1, 2025, requiring businesses to pay the full tax amount without these deductions.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Apr 2025

Committee Review

May 2026

Senate Passage

Mar 2026

House Passage

May 2026

Signed into Law

Jun 2026

Introduced Apr 9, 2025 Signed Jun 19, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

SB 164 → CSSB 164(L&C) · 2 edits

MINOR

The bill was reclassified from a standard Senate Bill to a Senate Committee Substitute (CSSB), indicating it has been amended by the Senate Labor and Commerce Committee. The effective date for the new tax provisions was extended from July 1, 2025, to July 1, 2026, giving businesses more time to prepare. The core tax rates, stamp discount structures, and reporting requirements remain unchanged.

Scope change

The bill's scope and applicability remain the same; it continues to govern the collection of refined fuel surcharges and motor fuel taxes in Alaska.

TIMELINE

The effective date of the Act was changed from July 1, 2025, to July 1, 2026.

TECHNICAL

The bill number was updated to reflect its status as a Committee Substitute (CSSB 164) rather than the original Senate Bill (SB 164).

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 20, 2026

Lower · Passed

(H) EFFECTIVE DATE(S) ADOPTED Y35 N4 A1

lower

May 20, 2026

Lower · Passed

(H) PASSED Y25 N14 A1

lower

May 15, 2026

Lower · Passed

(H) Moved CSSB 164(L&C) Out of Committee -- Delayed to a 9:00 A.M. --

lower

May 1, 2026

Lower · Passed

(H) Moved CSSB 164(L&C) Out of Committee

lower

Mar 31, 2026

Upper · Passed

(S) TRANSMITTED TO (H)

upper

Mar 31, 2026

Upper · Passed

(S) PASSED Y16 N4

upper

Mar 30, 2026

Upper · Passed

(S) L&C CS ADOPTED UC

upper

Mar 24, 2026

Upper · Passed

(S) Moved CSSB 164 (L&C) Out of Committee

upper

Mar 2, 2026

Upper · Passed

(S) Moved CSSB 164(L&C) Out of Committee

upper

1 primary · 3 co-sponsors