Alaska 32nd Legislature (2021-2022) Status: Passed Senate 2 D cosponsors

SB 107 — An Act relating to the oil and gas production tax; relating to credits against the oil and gas production tax; relating to payments of the oil and gas production tax; relating to lease expenditures and adjustments to lease expenditures; making public certain information related to the oil and gas production tax; relating to the Department of Revenue; and providing for an effective date.

Last action — (S) Minutes (SFIN)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 32nd Legislature (2021-2022). It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill modifies the oil and gas production tax law, updating tax rates and public information disclosures related to oil production taxes.

  • AS 40.25.100(a)

    or for purposes of investigation and law enforcement. → except as provided in AS 43.05.230(i) - (m)

    The change clarifies the exceptions under which taxpayer information can be disclosed.

  • AS 43.05.230

    (m) The information provided by a producer to the department on a return for the payment of oil production taxes assessed under AS 43.55.011(q) is public information.

    This addition makes information about oil production tax payments public.

  • AS 43.55.011(e)

    (p), (q), and (s) of this section, for oil and gas produced → (p), (q), (r), and (s) of this section, for oil and gas produced

    This change expands the referenced tax categories for oil and gas production.

  • AS 43.55.011(f)

    before January 1, 2022, from leases or properties that include land north of 68 degrees North latitude, other than gas subject to (o) of this section and oil subject to (q) of this section → from leases or properties that include land north of 68 degrees North latitude, other than gas subject to (o) of this section and oil subject to (q) of this section or (s) of this section

    The amendment adds another exception to the tax minimums.

  • AS 43.55.011(f)

    is more than $25; → is more than $25; or

    This change allows for an additional condition in the tax rate determination.

  • AS 43.55.011(f)

    (2) oil produced on and after January 1, 2022,

    This new provision outlines tax conditions for oil produced after a specified date.

  • AS 43.55.011(q)

    (q) There is levied on the producer of oil or gas a tax for all oil produced from each major oil field each month of the calendar year, less any oil and gas the ownership or right to which is exempt from taxation or constitutes a landowner's royalty interest.

    This addition establishes a new tax structure for oil produced from major oil fields.

  • AS 43.55.011(s)

    (s) For each month of the calendar year, the levy of tax under (q) of this section for oil produced from each major oil field may not be less than

    This new subsection sets a minimum tax rate for oil produced from major oil fields.

  • AS 43.55.019(a)

    AS 43.55.011 → AS 43.55.011(e)

    This amendment specifies which subsection of AS 43.55.011 provides the tax against which credits can be applied.

Action History

  1. (S) Minutes (SFIN)

  2. (S) Heard & Held

  3. (S) FINANCE at 01:00 PM SENATE FINANCE 532

  4. (S) Minutes (SFIN)

  5. (S) Scheduled but Not Heard

  6. (S) FINANCE at 09:00 AM SENATE FINANCE 532

  7. (S) FIN WAIVED PUBLIC HEARING NOTICE, RULE 23(A) Y12 N4 E3 A1

  8. (S) REFERRED TO FINANCE

  9. (S) MOTION TO DISCHARGE FROM RES PER UR 48(D) PASSED Y13 N7

  10. (S) COSPONSOR(S): GRAY-JACKSON

  11. (S) RES, FIN

  12. (S) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 63 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (63)

63 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors SB 107?
SB 107 is sponsored by Bill Wielechowski (D) and Elvi Gray-Jackson (D).
What is the current status of SB 107?
This bill died with 32nd Legislature (2021-2022). It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track SB 107?
Track SB 107 free on One Click Politics — get push/email alerts when it moves.

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