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SB 227 Alaska Senate · 34th Legislature (2025-2026)

An Act relating to the Multistate Tax Compact; relating to apportionment of income to the state; establishing a state sales and use tax; relating to taxes levied by cities and boroughs; relating to the corporate income tax; authorizing the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement or substantially similar agreement; relating to the oil and gas production tax; establishing an infrastructure maintenance surcharge on oil; establishing a pipeline corridor maintenance fund; and providing for an effective date.

SB 227 establishes a new state-level sales and use tax in Alaska, replacing the current system where local governments collected taxes. It allows boroughs and cities to levy local sales taxes under state administration, authorizes the Department of Revenue to join the Streamlined Sales and Use Tax Agreement, and adds an infrastructure maintenance surcharge on oil production. The bill also modifies corporate income tax rules, creates a pipeline corridor maintenance fund, and adjusts how local taxes are collected and distributed. These changes directly affect businesses, oil producers, and local governments managing tax revenues. The bill aims to simplify tax collection and fund infrastructure maintenance through new revenue streams.
Issues: ✓ Budget & TaxesSupports Budget & TaxesEstablishes new state sales tax and oil production surcharge, creating revenue streams for infrastructure funds and streamlining tax collection.92% confidence ✗ EnergyOpposes EnergyBill imposes oil production surcharge and creates pipeline maintenance fund, supporting fossil fuel infrastructure over renewable energy initiatives.90% confidence ✓ TransportationSupports TransportationBill establishes pipeline corridor maintenance fund and infrastructure surcharge on oil, directly funding transportation infrastructure maintenance.95% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2026
Committee Review
Floor Vote
Governor
Introduced Jan 26, 2026 Last action May 18, 2026
Maddy AI version diff · 1 comparison

What changed between versions

SB 227 → CSSB 227(RES) · 5 edits
MODERATE
The bill was reclassified from a Senate Bill to a Committee Substitute (CSSB), indicating it was amended by the Senate Resources Committee. The most significant substantive change is the addition of a 'Legislative Intent' section, which legally mandates that revenue from the education head tax and the oil infrastructure surcharge must be appropriated annually for specific public education and pipeline maintenance purposes. The bill's scope was also expanded to include new taxes on highly digitized businesses and an education tax on self-employment and wages, while the detailed text for vehicle registration and local sales tax collection was removed.
Scope change
The bill's scope expanded to include new taxes on highly digitized businesses and an education tax on net earnings from self-employment and wages, while the detailed provisions for vehicle registration and local sales tax administration were removed.
FISCAL

Added a new Legislative Intent section mandating that revenue from the education head tax and oil infrastructure surcharge be used specifically for public education and pipeline corridor maintenance.

SCOPE

Introduced new tax provisions for highly digitized businesses and an education tax on net earnings from self-employment and wages.

DEFINITION

Incorporated the Multistate Tax Compact, adding definitions for terms like 'Taxpayer' and 'Income tax' to standardize tax administration across jurisdictions.

REQUIREMENT

Removed detailed sections regarding vehicle registration requirements and the specific administration of local sales and use taxes by boroughs.

TECHNICAL

Changed the bill type from 'Senate Bill' to 'Committee Substitute (CSSB)' and updated the committee attribution from Rules to Resources.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
33
Key actions
1
Committee
3
Feb 19, 2026
Committee
(S) REFERRED TO FINANCE
upper
Feb 18, 2026
Upper · Passed
(S) Moved CSSB 227(RES) Out of Committee
upper
Jan 28, 2026
Committee
(S) RES REFERRAL ADDED BEFORE FIN
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.