An Act relating to hindering the Legislative Budget and Audit Committee; relating to the powers of the Legislative Budget and Audit Committee and the legislative audit division; and providing for an effective date.

SB 183 strengthens the authority of Alaska's Legislative Budget and Audit Committee by making it a crime to intentionally obstruct the committee's work. It creates a new offense (hindering the committee) for failing to provide requested information or preventing others from doing so, unless legally justified. The bill expands the committee's powers to require full cooperation from state agencies, hold hearings, issue subpoenas, review budgets and spending, and make recommendations to the governor and legislature. It also updates the legislative audit division's duties to conduct required post-audits of specific state entities like the Alaska Housing Finance Corporation. The law became effective August 3, 2025, after overriding a gubernatorial veto.