Alaska 34th Alaska State Legislature Status: In Committee Bipartisan · 3 D · 2 I cosponsors

HB 152 — An Act establishing an education tax on the income of individuals, partners, shareholders in S corporations, trusts, and estates; repealing tax credits applied against the tax on individuals under the Alaska Net Income Tax Act; and providing for an effective date.

Last action — (H) REFERRED TO FINANCE

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

This bill is in committee in the House. Introduced March 24, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 40% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (3 D · 2 I) — cross-party backing.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

781 added · 750 removed

Plain-language change summary

The key change in the bill HB 152 is that the title was updated to specify an "education tax" rather than just a general "tax on income." This shift is important because it clarifies that the revenue generated from this tax will be dedicated to funding education initiatives. Additionally, the section naming the new tax has been changed from "Individual Income Taxes" to "Education Tax," reinforcing the bill's focus on supporting educational funding in Alaska. This distinction may also influence public support and understanding of the tax's purpose.

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34-LS0674\I CS FOR HOUSE BILL NO.
34-LS0674\A HOUSE BILL NO.
152(STA) IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-FOURTH LEGISLATURE - SECOND SESSION BY THE HOUSE STATE AFFAIRS COMMITTEE Referred:
152 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-FOURTH LEGISLATURE - SECOND SESSION BY REPRESENTATIVES GALVIN, Mina, Himschoot, Gray, Fields Introduced:
Finance Sponsor(s):
3/24/25 Referred:
REPRESENTATIVES GALVIN, Mina, Himschoot, Gray, Fields A BILL FOR AN ACT ENTITLED "An Act establishing taxes on the income of individuals, partners, shareholders in S corporations, trusts, and estates;
State Affairs, Finance A BILL FOR AN ACT ENTITLED "An Act establishing an education tax on the income of individuals, partners, shareholders in S corporations, trusts, and estates;
A taxpayer shall submit attachments to a report or return required under this title electronically.
A taxpayer shall submit attachments to a report or return required under this HB0152a -1- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A title electronically.
HB0152b -1- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I * Sec.
* Sec.
Individual Income Taxes.
Education Tax.
Income tax on individuals.
Education tax on individuals.
(c) Two individuals who file a joint federal income tax return when both or one of whom is not a resident may elect to determine the tax imposed by this section either (1) individually;
(c) Two individuals who file a joint federal income tax return when both or one of whom is not a resident may elect to determine the tax imposed by this chapter either (1) individually;
Sec.
(d) In addition to the tax under (a) - (c) of this section, each individual who has wages, net earnings from self-employment, or combined wages and net earnings from self-employment in the state shall pay an annual tax of $150.
43.22.012.
In this subsection, "net earnings from self-employment" has the meaning given in 26 U.S.C.
Annual education tax.
In addition to the tax under AS 43.22.010, each individual who has wages, net earnings from self-employment, or combined wages and net earnings from self-employment in the state shall pay a tax of $150 each year.
In this section, "net earnings from self-employment" has the meaning given in 26 U.S.C.
(a) Except as otherwise provided in (b) of this section, the tax on a nonresident individual is the product of (1) the tax determined under AS 43.22.010(b) on the nonresident individual's taxable income computed as if the nonresident individual were a resident individual;
(a) Except as otherwise provided in (b) of this section, the tax on a nonresident individual is the product of (1) the tax determined under AS 43.22.010(b) on the nonresident individual's taxable income computed as if the nonresident individual were a resident individual but taking a deduction under AS 43.22.030(b)(2);
and (2) a fraction, the (A) numerator of which is the nonresident individual's income CSHB 152(STA) -2- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I taxable under AS 43.22.045;
and (2) a fraction, the (A) numerator of which is the nonresident individual's income HB 152 -2- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A taxable under AS 43.22.045;
(b) If a nonresident individual's taxable income computed under (a)(2)(B) of this section is less than the nonresident individual's income taxable under (a)(2)(A) of this section, the tax imposed by AS 43.22.010 is on the nonresident individual's taxable income as computed under AS 43.22.045.
(b) If a nonresident individual's taxable income computed under (a)(2)(B) of this section is less than the nonresident individual's income taxable under (a)(2)(A) of this section, the tax imposed by this chapter is on the nonresident individual's taxable income as computed under AS 43.22.045.
Income tax on trusts and estates.
Tax on trusts and estates.
The tax under this section for a trust or estate is four percent of taxable income over $150,000.
The tax under this section for a trust or estate is $150 plus four percent of taxable income over $150,000.
In this subsection, (1) "disabled beneficiary" means an individual who has HB0152b -3- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I (A) a physical or mental impairment that substantially limits one or more major life activities;
In this subsection, (1) "disabled beneficiary" means an individual who has HB0152a -3- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (A) a physical or mental impairment that substantially limits one or more major life activities;
43.22.022.
Annual education tax on trusts.
In addition to the tax under AS 43.22.020, each resident or nonresident trust or estate shall pay an annual tax of $150.
Sec.
(a) A resident individual, trust, or estate or part-year resident individual, trust, or estate is allowed a credit against the taxes due under this chapter for an income tax that was imposed on the resident or part-year resident for the taxable year by another state or the political subdivision of another state on income derived from or connected with that state or political subdivision.
(a) A resident individual, trust, or estate or part-year resident individual, trust, or estate is allowed a credit against the tax due under this chapter for an income tax that was imposed on the resident or part-year resident for the taxable year by another state or the political subdivision of another state on income derived from or connected with that state or political subdivision.
(b) A credit allowed under (a) of this section (1) for a resident individual, trust, or estate may not exceed the individual's, trust's, or estate's taxes due under this chapter before credits are applied, multiplied by a fraction, the numerator of which is the portion of the individual's, trust's, or estate's taxable income that is derived from or connected with a source in another state or the political subdivision of another state and the denominator of which is the resident individual's, trust's, or estate's taxable income;
(b) A credit allowed under (a) of this section (1) for a resident individual, trust, or estate may not exceed the individual's, trust's, or estate's tax due under this chapter before credits are applied, multiplied by a fraction, the numerator of which is the portion of the individual's, trust's, or estate's taxable income that is derived from or connected with a source in another state or the political subdivision of another state and the denominator of which is the resident individual's, trust's, or estate's taxable income;
(3) may not reduce the taxes due under this chapter to less than the taxes that would have been due if the income derived from or connected with a source in another state or the political subdivision of another state and subject to taxation by CSHB 152(STA) -4- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I the other state or political subdivision had been excluded from the resident or part-year resident individual's, trust's, or estate's taxable income during the calculation of taxes under this chapter before the application of credits.
(3) may not reduce the tax due under this chapter to less than the tax that would have been due if the income derived from or connected with a source in another state or the political subdivision of another state and subject to taxation by the other state or political subdivision had been excluded from the resident or part-year resident individual's, trust's, or estate's taxable income during the calculation of tax under this chapter before the application of credits.
(c) If the tax administration of another state or a political subdivision of another state determines that a taxpayer has overpaid tax, affecting the computation of the credit allowed under this section for any taxable year, the taxpayer shall file an amended return with the department not later than 90 days after the final determination by the state or political subdivision that the tax was overpaid.
HB 152 -4- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (c) If the tax administration of another state or a political subdivision of another state determines that a taxpayer has overpaid tax, affecting the computation of the credit allowed under this section for any taxable year, the taxpayer shall file an amended return with the department not later than 90 days after the final determination by the state or political subdivision that the tax was overpaid.
or (iii) a public instrumentality, public authority, or public HB0152b -5- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I corporation created under state law;
or (iii) a public instrumentality, public authority, or public corporation created under state law;
(C) a loss from the sale or exchange of shares in a unit investment trust if the loss is attributable to an obligation issued by or on behalf of (i) the state;
(C) a loss from the sale or exchange of shares in a unit investment trust if the loss is attributable to an obligation issued by or on HB0152a -5- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A behalf of (i) the state;
CSHB 152(STA) -6- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I (B) a refund or credit for the overpayment of an income tax;
(B) a refund or credit for the overpayment of an income tax;
(C) an ordinary and necessary expense, including an interest expense, paid or incurred during the taxable year, that is directly or indirectly related to income exempt under the Internal Revenue Code but taxable by the state;
(C) an ordinary and necessary expense, including an interest expense, paid or incurred during the taxable year, that is directly or indirectly HB 152 -6- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A related to income exempt under the Internal Revenue Code but taxable by the state;
(H) a permanent fund dividend received by the taxpayer or the taxpayer's dependent under AS 43.23;
(H) a permanent fund dividend received by the taxpayer or the taxpayer's dependent under AS 43.23.
(I) the amount of state or municipal real property tax paid by an individual on the individual's primary residence in the state.
(b) In addition to the adjustments made to taxable income under (a) of this section, a taxpayer may receive a standard deduction.
(b) When calculating taxable income, a taxpayer (1) may not carry back a net operating loss under 26 U.S.C.
Subject to adjustment under (d) of this section, the deduction under this subsection for (1) an individual resident taxpayer is $12,950;
(2) an individual resident who files federal income taxes as a head of household is $19,400;
(3) two resident taxpayers filing jointly is $25,900;
(4) an individual nonresident is the product of $12,950 and a fraction, the numerator of which is the nonresident individual's income taxable under AS 43.22.045, computed without the deduction under this subsection, and the denominator of which is the nonresident individual's taxable income computed as if the nonresident individual were a resident individual and without the deduction under this subsection;
the deduction under this paragraph may not exceed $12,950 for each exemption claimed;
(5) an individual nonresident who files federal income taxes as a head HB0152a -7- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A of household is the product of $19,400 and a fraction, the numerator of which is the nonresident individual's income taxable under AS 43.22.045, computed without the deduction under this subsection, and the denominator of which is the nonresident individual's taxable income computed as if the nonresident individual were a resident individual and without the deduction under this subsection;
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the deduction under this paragraph may not exceed $19,400 for each exemption claimed;
(6) two nonresident individuals filing jointly is the product of $25,900 and a fraction, the numerator of which is the nonresident individuals' income taxable under AS 43.22.045, computed without the deduction under this subsection, and the denominator of which is the nonresident individuals' taxable income computed as if the nonresident individuals were resident individuals and without the deduction under this subsection;
the deduction under this paragraph may not exceed $25,900 for each exemption claimed.
(c) The deduction under (b) of this section may not (1) be claimed by a trust;
(2) reduce a taxpayer's tax liability under this chapter to below zero.
(d) Each year, the department shall adjust the amounts of the standard deduction under (b) of this section for inflation.
The adjustment for inflation is equal to the adjustment for inflation calculated for the standard deduction against the federal income tax as set out in 26 U.S.C.
63.
(e) When calculating taxable income, a taxpayer (1) may not carry back a net operating loss under 26 U.S.C.
(3) shall include the modifications required by AS 43.20.144(b)(2), HB0152b -7- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I concerning intangible drilling and development costs, AS 43.20.144(b)(3), concerning percentage depletion, and AS 43.20.144(b)(4), concerning depreciation.
(3) shall include the modifications required by AS 43.20.144(b)(2), concerning intangible drilling and development costs, AS 43.20.144(b)(3), concerning HB 152 -8- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A percentage depletion, and AS 43.20.144(b)(4), concerning depreciation.
The department may establish in regulation the method for determining the taxable income of an estate or trust, including the manner CSHB 152(STA) -8- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I in which the adjustments under AS 43.22.030 will be allocated between the estate's or trust's taxable share and a beneficiary's distributive share.
The department may establish in regulation the method for determining the taxable income of an estate or trust, including the manner in which the adjustments under AS 43.22.030 will be allocated between the estate's or HB0152a -9- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A trust's taxable share and a beneficiary's distributive share.
(b) If the principal purpose of a provision of an instrument directing the distribution of income or a gain, loss, or deduction of an estate or trust is the evasion of tax under this chapter, the taxable income of the estate, trust, or beneficiary shall be determined as if the instrument did not contain the provision.
(b) If the principal purpose of a provision of an instrument directing the distribution of income or a gain, loss, or deduction of an estate or trust is the evasion of tax under this chapter, the taxable income of the estate, trust, or beneficiary will be determined as if the instrument did not contain the provision.
if the income, gain, loss, or deduction is from tangible personal property used or employed both in and outside the state, the amount included in taxable income is determined by multiplying the income, gain, loss, or deduction by a fraction, the numerator of which is the number of days during which the property was used or HB0152b -9- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I employed to earn, accrue, or incur the income, gain, loss, or deduction in the state and the denominator of which is the total number of days during the taxable year that the property was used or employed to earn, accrue, or incur the income, gain, loss, or deduction;
if the income, gain, loss, or deduction is from tangible personal property used or employed both in and outside the state, the amount included in taxable income is determined by multiplying the income, gain, loss, or deduction by a fraction, the numerator of which is the number of days during which the property was used or employed to earn, accrue, or incur the income, gain, loss, or deduction in the state and HB 152 -10- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A the denominator of which is the total number of days during the taxable year that the property was used or employed to earn, accrue, or incur the income, gain, loss, or deduction;
(7) compensation, salary, or wages for personal services rendered or CSHB 152(STA) -10- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I performed in the state that are derived from a business, trade, profession, occupation, or employment carried on in the state;
(7) compensation, salary, or wages for personal services rendered or performed in the state that are derived from a business, trade, profession, occupation, HB0152a -11- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A or employment carried on in the state;
(B) derived from a business, trade, profession, occupation, or employment carried on in the state by an individual who maintains or operates an office, shop, store, warehouse, boat, plane, factory, agency, or other place where the individual's affairs are systematically and regularly carried on, HB0152b -11- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I regardless of other transactions carried on outside the state;
(B) derived from a business, trade, profession, occupation, or employment carried on in the state by an individual who maintains or operates an office, shop, store, warehouse, boat, plane, factory, agency, or other place where the individual's affairs are systematically and regularly carried on, regardless of other transactions carried on outside the state;
this subparagraph does not include income from an activity of an individual whose presence in the state is casual, isolated, inconsequential, or ancillary to out-of-state activities, except that, if a business, trade, profession, occupation, or employment is carried on partly in and partly outside the state, other than for the rendering of purely personal services by the individual, the taxable income derived from or connected with a source in the state is determined under AS 43.19 (Multistate Tax Compact) and AS 43.22.030;
this subparagraph HB 152 -12- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A does not include income from an activity of an individual whose presence in the state is casual, isolated, inconsequential, or ancillary to out-of-state activities, except that, if a business, trade, profession, occupation, or employment is carried on partly in and partly outside the state, other than for the rendering of purely personal services by the individual, the taxable income derived from or connected with a source in the state is determined under AS 43.19 (Multistate Tax Compact) and AS 43.22.030;
(14) for an S corporation that terminates its taxable status in the state during the tax year, income or a gain recognized on the receipt of payments from an installment sale contract entered into at the time the S corporation was subject to tax in the state, allocated in a manner consistent with the applicable methods and rules under CSHB 152(STA) -12- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I this chapter;
(14) for an S corporation that terminates its taxable status in the state during the tax year, income or a gain recognized on the receipt of payments from an installment sale contract entered into at the time the S corporation was subject to tax in the state, allocated in a manner consistent with the applicable methods and rules under this chapter;
(15) royalties or other compensation received for the use of a patent, copyright, secret process or formula, good will, mark, trade brand, franchise, or other property having a taxable or business situs in the state;
HB0152a -13- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (15) royalties or other compensation received for the use of a patent, copyright, secret process or formula, good will, mark, trade brand, franchise, or other property having a taxable or business situs in the state;
(b) The department shall adopt regulations governing the amount of income or the amount of a gain, loss, or deduction that is derived from or connected with a source in the state and is included in a nonresident HB0152b -13- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I (1) partner's distributive share for purposes of taxation under this chapter;
(b) The department shall adopt regulations governing the amount of income or the amount of a gain, loss, or deduction that is derived from or connected with a source in the state and is included in a nonresident (1) partner's distributive share for purposes of taxation under this HB 152 -14- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A chapter;
CSHB 152(STA) -14- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I (b) The department shall adopt regulations to determine the taxable income of a part-year resident taxpayer who is granted a statutory stock option, restricted stock, nonstatutory stock option, or a stock appreciation right and who, during the grant period, performs services in the state for, or is employed in the state by, the corporation granting the option, stock, or right.
(b) The department shall adopt regulations to determine the taxable income of HB0152a -15- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A a part-year resident taxpayer who is granted a statutory stock option, restricted stock, nonstatutory stock option, or a stock appreciation right and who, during the grant period, performs services in the state for, or is employed in the state by, the corporation granting the option, stock, or right.
(2) "personal service corporation" means a corporation whose principal HB0152b -15- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I activity is the performance of personal services that are substantially performed by the employee-owners of the corporation.
(2) "personal service corporation" means a corporation whose principal activity is the performance of personal services that are substantially performed by the HB 152 -16- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A employee-owners of the corporation.
(a) For purposes of the taxes imposed under this chapter, a taxpayer's (1) taxable year is the same as the taxpayer's taxable year for federal income tax purposes;
(a) For purposes of the tax imposed under this chapter, a taxpayer's (1) taxable year is the same as the taxpayer's taxable year for federal income tax purposes;
A taxpayer shall file the notice not later than CSHB 152(STA) -16- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I 60 days after the final determination of the alteration, modification, recomputation, or deficiency and shall pay any additional tax due under this chapter at that time.
A taxpayer shall file the notice not later than 60 days after the final determination of the alteration, modification, recomputation, or HB0152a -17- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A deficiency and shall pay any additional tax due under this chapter at that time.
(3) is liable for the payment of the tax required to be deducted and withheld under this section but is not liable to any individual for the amount of the HB0152b -17- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I payment;
(3) is liable for the payment of the tax required to be deducted and withheld under this section but is not liable to any individual for the amount of the payment;
and (4) shall furnish to an employee on or before January 31 of the succeeding year, or within 30 days after a request by the employee after an employee's or individual's termination if the 30-day period ends before January 31, a written statement on a form prescribed by the department showing (A) the name and taxpayer identification number of the employer;
and HB 152 -18- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (4) shall furnish to an employee on or before January 31 of the succeeding year, or within 30 days after a request by the employee after an employee's or individual's termination if the 30-day period ends before January 31, a written statement on a form prescribed by the department showing (A) the name and taxpayer identification number of the employer;
(c) An employer shall deduct and withhold the tax due under AS 43.22.012 from an employee's wages subject to withholding from the first regular payroll of the calendar year.
(c) An employer shall deduct and withhold the tax due under AS 43.22.010(d) from an employee's wages subject to withholding from the first regular payroll of the calendar year.
(b) A partnership that is required to file a return under (a) of this section shall withhold tax from a nonresident partner's distributive share of the partnership's income or a gain, loss, or deduction derived from or connected with a source in the state at the highest marginal tax rate applicable under this chapter to individuals for the taxable CSHB 152(STA) -18- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I year.
(b) A partnership that is required to file a return under (a) of this section shall withhold tax from a nonresident partner's distributive share of the partnership's income or a gain, loss, or deduction derived from or connected with a source in the state at the highest marginal tax rate applicable under this chapter to individuals for the taxable year.
(c) Withholding under this section is not required by a partnership that (1) is a publicly traded partnership, as defined in 26 U.S.C.
HB0152a -19- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (c) Withholding under this section is not required by a partnership that (1) is a publicly traded partnership, as defined in 26 U.S.C.
(a) The department shall adopt necessary regulations and forms to implement and interpret this chapter, including regulations and forms for the electronic filing and payment of taxes due under this chapter.
(a) The department shall adopt necessary regulations and forms to implement and interpret this chapter, including regulations and forms for the electronic filing and payment of tax due under this chapter.
Federal regulations issued under the Internal Revenue Code shall be considered persuasive authority in interpreting any provision of the Internal Revenue Code on which the taxes imposed by this chapter relies, whether or not a federal regulation has been specifically incorporated into a department regulation, unless the federal regulation (1) conflicts with a provision of this chapter;
Federal regulations issued under the Internal Revenue Code shall be considered persuasive authority in interpreting any provision of the Internal Revenue Code on which the tax imposed by this chapter relies, whether or not a federal regulation has been specifically incorporated into a department regulation, unless the federal regulation (1) conflicts with a provision of this chapter;
HB0152b -19- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I (b) A transaction or payment between related persons must have economic substance, must serve a bona fide business purpose, and may not have occurred for the primary purpose of lowering the tax due under this chapter.
(b) A transaction or payment between related persons must have economic substance, must serve a bona fide business purpose, and must not have occurred for HB 152 -20- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A the primary purpose of lowering the tax due under this chapter.
(d) The tax collected by the department under AS 43.22.010 and 43.22.020 shall be deposited into the general fund and accounted for separately.
(d) The department shall adjust the amount of the exemption under AS 43.22.030(b) annually for inflation.
Adjustments must be consistent with inflation adjustments made by the Internal Revenue Service to the federal individual income tax standard deduction.
The department shall round amounts under this subsection to the nearest $100 and publish the adjusted amounts.
(e) The tax collected by the department under this chapter shall be deposited into the general fund and accounted for separately.
6654, 6662, 6664, 6694, 6695, 6700 - 6702, 6707, 6713, 7201, 7202, 7206, 7207, 7216, 7407, and 7408 (Internal Revenue Code), as those sections read on January 1, 2026, are incorporated by reference as a part of this chapter and, if conflicting, supersede provisions in AS 43.05 and AS 43.10.
6654, 6662, 6664, 6694, 6695, 6700 - 6702, 6707, 6713, 7201, 7202, 7206, 7207, 7216, 7407, and 7408 (Internal Revenue Code), as those sections read on January 1, 2023, are incorporated by reference as a part of this chapter and, if conflicting, supersede provisions in AS 43.05 and AS 43.10.
(b) When provisions of the Internal Revenue Code incorporated by reference under (a) of this section refer to rules and regulations adopted by the United States Commissioner of Internal Revenue, they are regarded as regulations adopted by the department under this chapter, unless the department adopts specific regulations in their place.
(b) When provisions of the Internal Revenue Code incorporated by reference under (a) of this section refer to rules and regulations adopted by the United States Commissioner of Internal Revenue, they are regarded as regulations adopted by the HB0152a -21- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A department under this chapter, unless the department adopts specific regulations in their place.
CSHB 152(STA) -20- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I Notwithstanding AS 43.05.230, information on an individual tax return filed under this chapter may be released to a banking institution to verify the direct deposit of a tax refund or correct an error in that deposit.
Notwithstanding AS 43.05.230, information on an individual tax return filed under this chapter may be released to a banking institution to verify the direct deposit of a tax refund or correct an error in that deposit.
Early education and technical and vocational education fund.
Early education fund.
(a) The early education and technical and vocational education fund is established in the state treasury.
(a) The early education fund is established in the state treasury.
The department shall separately account for the taxes collected under AS 43.22.012 and 43.22.022 and deposit the taxes into the early education and technical and vocational education fund.
The department shall separately account for the tax collected under this chapter and deposit it into the early education fund.
(b) The legislature may use the annual estimated balance in the fund to make appropriations for (1) kindergarten through grade 12 education and early learning programs, including the parents as teachers program established under AS 14.03.420;
(b) The legislature may use the annual estimated balance in the fund to make appropriations for kindergarten through grade 12 education and early learning programs, including the parents as teachers program established under AS 14.03.420.
and (2) technical and vocational education programs.
(F) location of a school where the individual or a member of HB0152b -21- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I the individual's immediate family (i) attends;
(F) location of a school where the individual or a member of the individual's immediate family (i) attends;
or (ii) receives resident tuition;
or HB 152 -22- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (ii) receives resident tuition;
(10) "nonresident individual" means an individual who is not a resident CSHB 152(STA) -22- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I of the state for any portion of the taxable year;
(10) "nonresident individual" means an individual who is not a resident of the state for any portion of the taxable year;
(11) "nonresident trust" means a trust other than a resident trust or part-year resident trust;
(11) "nonresident trust" means a trust other than a resident trust or HB0152a -23- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A part-year resident trust;
or (C) is domiciled in the state for the entire taxable year unless the individual maintains a permanent place of abode outside the state and HB0152b -23- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I spends, in the aggregate, not more than 30 days during the taxable year in the state;
or (C) is domiciled in the state for the entire taxable year unless the individual maintains a permanent place of abode outside the state and spends, in the aggregate, not more than 30 days during the taxable year in the state;
(20) "resident trust" means a trust or a portion of a trust consisting of property (A) transferred by will of a decedent who at the time of death was a resident of the state if the disposition or administration of the property is subject to state law;
HB 152 -24- HB0152a New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A (20) "resident trust" means a trust or a portion of a trust consisting of property (A) transferred by will of a decedent who at the time of death was a resident of the state if the disposition or administration of the property is subject to state law;
In accordance with AS 43.22.090, the department shall prepare the Alaska permanent fund dividend application to allow an applicant to direct the department to hold all or part of the amount of the individual's permanent fund dividend for application against CSHB 152(STA) -24- HB0152b New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\I the taxes imposed under AS 43.22.
In accordance with AS 43.22.090, the department shall prepare the Alaska permanent fund dividend application to allow an applicant to direct the department to hold all or part of the amount of the individual's permanent fund dividend for application against the tax imposed under AS 43.22.
AS 43.20.012(b), and 43.20.013 are repealed January 1, 2027.
AS 43.20.012(b), and 43.20.013 are repealed January 1, 2026.
* Sec.
HB0152a -25- HB 152 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0674\A * Sec.
This Act takes effect January 1, 2027.
This Act takes effect January 1, 2026.
HB0152b -25- CSHB 152(STA) New Text Underlined [DELETED TEXT BRACKETED]
HB 152 -26- HB0152a New Text Underlined [DELETED TEXT BRACKETED]
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Action History

  1. (H) REFERRED TO FINANCE

  2. (H) FN1: (REV)

  3. (H) AM: ST. CLAIR

  4. (H) DNP: VANCE, MCCABE

  5. (H) DP: HOLLAND, HIMSCHOOT, STORY, CARRICK

  6. (H) STA RPT CS(STA) NEW TITLE 4DP 2DNP 1AM

  7. (H) Moved CSHB 152(STA) Out of Committee

  8. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  9. (H) Heard & Held

  10. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  11. (H) Minutes (HSTA)

  12. (H) <Bill Hearing Canceled> -- Delayed to 10 minutes Following Session --

  13. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  14. (H) Minutes (HSTA)

  15. (H) Heard & Held

  16. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  17. (H) Minutes (HSTA)

  18. (H) Heard & Held

  19. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  20. (H) Minutes (HSTA)

  21. (H) Heard & Held

  22. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  23. (H) COSPONSOR(S): FIELDS

  24. (H) COSPONSOR(S): GRAY

  25. (H) Minutes (HSTA)

  26. (H) Heard & Held

  27. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  28. (H) COSPONSOR(S): HIMSCHOOT

  29. (H) Minutes (HSTA)

  30. (H) Heard & Held

  31. (H) STATE AFFAIRS at 03:15 PM GRUENBERG 120

  32. (H) COSPONSOR(S): MINA

  33. (H) STA, FIN

  34. (H) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 60 not signed on

Sponsors (1)

Co-sponsors (4)

Not signed on (60)

60 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.

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
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Frequently asked questions

Who sponsors HB 152?
HB 152 is sponsored by Zack Fields (D), Andrew Gray (D), Rebecca Himschoot (N), Genevieve Mina (D), and Alyse Galvin (N).
What is the current status of HB 152?
This bill is in committee in the House. Introduced March 24, 2025. It must pass committee before a floor vote.
Where can I track HB 152?
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