Alaska 33rd Legislature (2023-2024) Status: In Committee Bipartisan · 4 D · 2 R cosponsors

SB 132 — An Act imposing an annual educational facilities maintenance and construction tax on net earnings from self-employment and wages; relating to the administration and enforcement of the educational facilities maintenance and construction tax; and providing for an effective date.

Last action — (S) REFERRED TO RULES

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

This bill died with 33rd Legislature (2023-2024). It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

60 added · 61 removed

Plain-language change summary

The latest version of SB 132 makes a significant change by removing the section that allowed for potential tax exemptions. This means that all individuals will now clearly be subject to the imposed tax on wages and self-employment earnings, without any exceptions. Additionally, the deadline for tax remittance has been adjusted, ensuring it aligns more closely with other tax deadlines. These changes are important as they streamline tax obligations and eliminate confusion regarding who may be exempt from paying the tax.

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33-LS0764\U CS FOR SENATE BILL NO.
33-LS0764\B SENATE BILL NO.
132(FIN) IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-THIRD LEGISLATURE - SECOND SESSION BY THE SENATE FINANCE COMMITTEE Referred:
132 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-THIRD LEGISLATURE - FIRST SESSION BY SENATORS BISHOP, Gray-Jackson, Giessel, Tobin, Dunbar, Kiehl, Stevens Introduced:
Rules Sponsor(s):
4/21/23 Referred:
SENATORS BISHOP, Gray-Jackson, Giessel, Tobin, Dunbar, Kiehl, Stevens A BILL FOR AN ACT ENTITLED "An Act imposing an annual educational facilities maintenance and construction tax on net earnings from self-employment and wages;
Education, Finance A BILL FOR AN ACT ENTITLED "An Act imposing an annual educational facilities maintenance and construction tax on net earnings from self-employment and wages;
(4) institute court proceedings against an employer of labor without SB0132B -1- CSSB 132(FIN) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\U cost to the employee when it is satisfied that the employer has failed to pay an employee an amount due by contract;
(4) institute court proceedings against an employer of labor without SB0132A -1- SB 132 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\B cost to the employee when it is satisfied that the employer has failed to pay an employee an amount due by contract;
Tax imposed;
Tax imposed.
exemptions.
CSSB 132(FIN) -2- SB0132B New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\U (b) An employer is liable for the tax required to be withheld from an employee unless the employer can demonstrate that the employer relied on proof provided by the employee that the total tax for the calendar year imposed under AS 43.45.011 had already been withheld under this section or paid under AS 43.45.031.
SB 132 -2- SB0132A New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\B (b) An employer is liable for the tax required to be withheld from an employee unless the employer can demonstrate that the employer relied on proof provided by the employee that the total tax for the calendar year imposed under AS 43.45.011 had already been withheld under this section or paid under AS 43.45.031.
(e) The department may, if it will result in cost savings for the state in the administration of the tax, for employers in the administration of the tax, or for both, coordinate collection and reporting of the tax imposed in this chapter with the collection and reporting of employment security contributions by the Department of Labor and Workforce Development, including requesting that the Department of Labor and Workforce Development collect the tax payments and remit them to the department.
(e) The department shall, if it will result in cost savings for the state in the administration of the tax, for employers in the administration of the tax, or for both, coordinate collection and reporting of the tax imposed in this chapter with the collection and reporting of employment security contributions by the Department of Labor and Workforce Development, including requesting that the Department of Labor and Workforce Development collect the tax payments and remit them to the department.
A self- employed individual shall, not later than April 15, remit to the department the tax due under AS 43.45.011 for the preceding calendar year in accordance with regulations adopted by the department.
A self- employed individual shall remit to the department the tax due under AS 43.45.011 in accordance with regulations adopted by the department.
(a) If an individual pays to the department, directly or through withholding by an employer, an amount exceeding the total tax imposed under this chapter during a calendar year and the individual applies for a refund in accordance with regulations adopted by the department, the department SB0132B -3- CSSB 132(FIN) New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\U shall refund the overpayment to the individual.
(a) If an individual pays to the department, directly or through withholding by an employer, an amount exceeding the total tax imposed under this chapter during a calendar year and the individual applies for a refund in accordance with regulations adopted by the department, the department shall refund the overpayment to the individual.
(b) Interest on an overpayment may not be allowed under AS 43.05.280 if the department refunds the overpayment within 90 days after the date the individual correctly files the refund claim.
SB0132A -3- SB 132 New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\B (b) Interest on an overpayment may not be allowed under AS 43.05.280 if the department refunds the overpayment within 90 days after the date the individual correctly files the refund claim.
CSSB 132(FIN) -4- SB0132B New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\U REGULATIONS.
REGULATIONS.
The Department of Revenue may adopt regulations to implement sec.
The Department of Revenue may adopt regulations to implement SB 132 -4- SB0132A New Text Underlined [DELETED TEXT BRACKETED] 33-LS0764\B sec.
4 of this Act, this Act takes effect January 1, 2025.
4 of this Act, this Act takes effect January 1, 2024.
SB0132B -5- CSSB 132(FIN) New Text Underlined [DELETED TEXT BRACKETED]
SB0132A -5- SB 132 New Text Underlined [DELETED TEXT BRACKETED]
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Action History

  1. (S) REFERRED TO RULES

  2. (S) FN4: (REV)

  3. (S) FN3: ZERO(LWF)

  4. (S) NR: MERRICK

  5. (S) DNP: WILSON

  6. (S) DP: OLSON, BISHOP

  7. (S) FIN RPT CS 2DP 1DNP 1NR SAME TITLE

  8. (S) Minutes (SFIN)

  9. (S) Moved CSSB 132(FIN) Out of Committee -- Please Note Time Change --

  10. (S) FINANCE at 01:30 PM SENATE FINANCE 532

  11. (S) Minutes (SFIN)

  12. (S) Heard & Held -- Please Note Time Change --

  13. (S) FINANCE at 01:30 PM SENATE FINANCE 532

  14. (S) FN2: (REV)

  15. (S) FN1: ZERO(LWF)

  16. (S) NR: BJORKMAN

  17. (S) DP: TOBIN, GRAY-JACKSON, KIEHL

  18. (S) EDC RPT 3DP 1NR

  19. (S) Minutes (SEDC)

  20. (S) Moved SB 132 Out of Committee

  21. (S) EDUCATION at 03:30 PM BELTZ 105 (TSBldg)

  22. (S) COSPONSOR(S): KIEHL, STEVENS

  23. (S) Minutes (SEDC)

  24. (S) Heard & Held

  25. (S) EDUCATION at 03:30 PM BELTZ 105 (TSBldg)

  26. (S) -- MEETING CANCELED --

  27. (S) EDUCATION at 03:30 PM BELTZ 105 (TSBldg)

  28. (S) COSPONSOR(S): DUNBAR

  29. (S) COSPONSOR(S): GRAY-JACKSON, GIESSEL, TOBIN

  30. (S) EDC, FIN

  31. (S) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

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1 sponsors · 6 co-sponsors · 58 not signed on

Sponsors (1)

  • Bishop

Co-sponsors (6)

Not signed on (58)

58 members have not signed on to this bill.

Show all 58 →

"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 132?
SB 132 is sponsored by Gary Stevens (R), Jesse Kiehl (D), Forrest Dunbar (D), Löki Tobin (D), Cathy Giessel (R), Elvi Gray-Jackson (D), and Bishop.
What is the current status of SB 132?
This bill died with 33rd Legislature (2023-2024). It reached “In Committee” 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 132?
Track SB 132 free on One Click Politics — get push/email alerts when it moves.

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