Alaska 34th Alaska State Legislature Status: Enacted Bipartisan · 2 R · 2 D cosponsors

SB 164 — An Act eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees; relating to discounts on cigarette stamps; and providing for an effective date.

Last action — (S) EFFECTIVE DATE(S) OF LAW 7/1/26

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

This bill has been enacted into law. Introduced April 09, 2025. Enacted.

Signed by Governor Mike Dunleavy (Republican) on June 19, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high 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

Likely to advance 94% · high confidence

  • Enacted

    Current position in the legislative process.

  • 4 sponsors

    1 primary, 3 co-sponsors signed on.

  • Bipartisan support

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

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

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

In plain language

This bill eliminates certain tax deductions related to motor fuel, tobacco, and tire fees.

The bill removes deductions for the remittance of motor fuel taxes, tobacco taxes, and tire fees. It also addresses discounts on cigarette stamps.

Bill Text

What changed in the latest version

29 added · 32 removed

Plain-language change summary

The recent changes to SB 164 involve the removal of a provision that allowed dealers to keep a small percentage of the motor fuel tax and related fees collected, specifically up to 1% or $100 if they filed their returns on time. This means that dealers will now need to remit the full amount of these taxes and fees without any deductions. This change is significant because it increases the revenue going into state coffers, which could be used for public services and infrastructure projects.

→
Previous
Latest
34-LS0763\N SENATE BILL NO.
LAWS OF ALASKA Source Chapter No.
164 IN THE LEGISLATURE OF THE STATE OF ALASKA THIRTY-FOURTH LEGISLATURE - SECOND SESSION BY SENATOR MERRICK Introduced:
CSSB 164(L&C) _______ AN ACT Eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees;
4/9/25 Referred:
Labor and Commerce, Finance A BILL FOR AN ACT ENTITLED "An Act eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees;
and providing for an effective date." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
and providing for an effective date.
* Section 1.
_______________ BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:
THE ACT FOLLOWS ON PAGE 1 Enrolled SB 164 AN ACT Eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees;
relating to discounts on cigarette stamps;
and providing for an effective date.
_______________ * Section 1.
[IF THE MONTHLY RETURN IS TIMELY FILED, ONE PERCENT OF THE TOTAL MONTHLY SURCHARGE AND TAX DUE, LIMITED TO A MAXIMUM OF $100, MAY BE DEDUCTED AND RETAINED SB0164A -1- SB 164 New Text Underlined [DELETED TEXT BRACKETED] 34-LS0763\N TO COVER THE EXPENSE OF ACCOUNTING AND FILING THE MONTHLY RETURN.] At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month.
[IF THE MONTHLY RETURN IS TIMELY FILED, ONE PERCENT OF THE TOTAL MONTHLY SURCHARGE AND TAX DUE, LIMITED TO A MAXIMUM OF $100, MAY BE DEDUCTED AND RETAINED -1- Enrolled SB 164 TO COVER THE EXPENSE OF ACCOUNTING AND FILING THE MONTHLY RETURN.] At the time the remittance is made, each dealer or user shall submit a statement to the department showing all fuel that the dealer or user has distributed or used during the month.
SB 164 -2- SB0164A New Text Underlined [DELETED TEXT BRACKETED] 34-LS0763\N (2) stamps affixed to cigarette packages that have become unfit for use or sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state;
Enrolled SB 164 -2- (2) stamps affixed to cigarette packages that have become unfit for use or sale, are destroyed, or are returned to the manufacturer for credit or replacement if the licensee provides proof acceptable to the department that the cigarettes have not been and will not be consumed in this state;
This Act takes effect July 1, 2025.
This Act takes effect July 1, 2026.
SB0164A -3- SB 164 New Text Underlined [DELETED TEXT BRACKETED]
-3- Enrolled SB 164
⬇ Download PDF
View plain text versions (3)

Action History

  1. (S) EFFECTIVE DATE(S) OF LAW 7/1/26

  2. (S) LAW W/O GOV SIGNATURE 6/18 CH 14 SLA 26

  3. (S) 10:14 A.M. 6/1/26 Transmitted to Governor

  4. (H) CROSS SPONSOR(S): JOSEPHSON

  5. (H) VERSION: CSSB 164(L&C)

  6. (H) RETURN TO (S), TRANSMIT TO GOV NEXT

  7. (H) EFFECTIVE DATE(S) ADOPTED Y35 N4 A1

  8. (H) PASSED Y25 N14 A1

  9. (H) READ THE THIRD TIME CSSB 164(L&C)

  10. (H) ADVANCED TO THIRD READING UC

  11. (H) READ THE SECOND TIME

  12. (H) RULES TO CALENDAR 5/20/2026

  13. (H) CROSS SPONSOR(S): HANNAN

  14. (H) Moved CSSB 164(L&C) Out of Committee -- Delayed to a 9:00 A.M. --

  15. (H) FINANCE at 08:00 AM ADAMS 519

  16. (H) FN1: (REV)

  17. (H) NR: TOMASZEWSKI, STAPP, BYNUM, MOORE

  18. (H) DP: GALVIN, HANNAN, SCHRAGE, JOSEPHSON, FOSTER

  19. (H) FIN RPT 5DP 4NR

  20. (H) CROSS SPONSOR(S): SADDLER

  21. (H) FN1: (REV)

  22. (H) NR: COULOMBE

  23. (H) DP: FRIER, CARRICK, HALL, FIELDS

  24. (H) L&C RPT 4DP 1NR

  25. (H) Moved CSSB 164(L&C) Out of Committee

  26. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  27. (H) <Bill Hearing Rescheduled to 05/01/26> -- Delayed to 5 min. Following Session --

  28. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  29. (H) <Bill Hearing Rescheduled to 04/29/26>

  30. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  31. (H) Heard & Held

  32. (H) LABOR & COMMERCE at 03:15 PM BARNES 124

  33. (H) L&C, FIN

  34. (H) READ THE FIRST TIME - REFERRALS

  35. (S) VERSION: CSSB 164(L&C)

  36. (S) TRANSMITTED TO (H)

  37. (S) EFFECTIVE DATE(S) SAME AS PASSAGE

  38. (S) PASSED Y16 N4

  39. (S) READ THE THIRD TIME CSSB 164(L&C)

  40. (S) ADVANCED TO THIRD READING 3/31 CAL

  41. (S) L&C CS ADOPTED UC

  42. (S) READ THE SECOND TIME

  43. (S) RULES TO CALENDAR 3/30/2026

  44. (S) FN1: (REV)

  45. (S) NR: KAUFMAN, KIEHL

  46. (S) DP: OLSON, STEDMAN, HOFFMAN, CRONK, MERRICK

  47. (S) FIN RPT CS(L&C) 5DP 2NR

  48. (S) Moved CSSB 164 (L&C) Out of Committee

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

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

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

  52. (S) FN1: (REV)

  53. (S) DP: MERRICK, GRAY-JACKSON

  54. (S) NR: BJORKMAN, YUNDT

  55. (S) L&C RPT CS 2NR 2DP SAME TITLE

  56. (S) Moved CSSB 164(L&C) Out of Committee

  57. (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg)

  58. (S) Heard & Held

  59. (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg)

  60. (S) L&C, FIN

  61. (S) READ THE FIRST TIME - REFERRALS

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 3 co-sponsors · 61 not signed on · 16 voted No

Sponsors (1)

Co-sponsors (3)

Not signed on (61)

61 members have not signed on to this bill.

Show all 61 →

"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

Votes

Third Reading — Final Passage

Passed 25 Yea · 14 Nay · 1 Other
Party YeaNayPresentNot Voting
R 61301
D 14000
N 5000
Unaffiliated 0100
Total 251401
% of votes cast 63%35%0%3%
How each member voted (40)
Member Party Vote
Steve St. Clair — Nay
Andi Story D Yea
Andrew Gray D Yea
Andy Josephson D Yea
Ashley Carrick D Yea
Carolyn Hall D Yea
Donna Mears D Yea
Genevieve Mina D Yea
Maxine Dibert D Yea
Neal Foster D Yea
Nellie Unangiq Jimmie D Yea
Robyn Niayuq Frier D Yea
Sara Hannan D Yea
Ted Eischeid D Yea
Zack Fields D Yea
Alyse Galvin N Yea
Bryce Edgmon N Yea
Calvin Schrage N Yea
Ky Holland N Yea
Rebecca Himschoot N Yea
Bill Elam R Nay
Chuck Kopp R Yea
Dan Saddler R Yea
David Nelson R Nay
David Nelson R Nay
DeLena Johnson R Nay
Elexie Moore R Yea
Frank Tomaszewski R Nay
Jamie Allard R Nay
Jeremy Bynum R Yea
Jubilee Underwood R Nay
Julie Coulombe R Nay
Justin Ruffridge R Not Voting
Kevin McCabe R Nay
Louise Stutes R Yea
Mia Costello R Nay
Mike Prax R Yea
Rebecca Schwanke R Nay
Sarah Vance R Nay
Will Stapp R Nay

Official roll call →

Third Reading — Effective Date

Passed 35 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
R 15401
D 14000
N 5000
Unaffiliated 1000
Total 35401
% of votes cast 88%10%0%3%
How each member voted (40)
Member Party Vote
Steve St. Clair — Yea
Andi Story D Yea
Andrew Gray D Yea
Andy Josephson D Yea
Ashley Carrick D Yea
Carolyn Hall D Yea
Donna Mears D Yea
Genevieve Mina D Yea
Maxine Dibert D Yea
Neal Foster D Yea
Nellie Unangiq Jimmie D Yea
Robyn Niayuq Frier D Yea
Sara Hannan D Yea
Ted Eischeid D Yea
Zack Fields D Yea
Alyse Galvin N Yea
Bryce Edgmon N Yea
Calvin Schrage N Yea
Ky Holland N Yea
Rebecca Himschoot N Yea
Bill Elam R Yea
Chuck Kopp R Yea
Dan Saddler R Yea
David Nelson R Yea
David Nelson R Nay
DeLena Johnson R Nay
Elexie Moore R Yea
Frank Tomaszewski R Yea
Jamie Allard R Yea
Jeremy Bynum R Yea
Jubilee Underwood R Yea
Julie Coulombe R Nay
Justin Ruffridge R Not Voting
Kevin McCabe R Yea
Louise Stutes R Yea
Mia Costello R Yea
Mike Prax R Yea
Rebecca Schwanke R Nay
Sarah Vance R Yea
Will Stapp R Yea

Official roll call →

Third Reading - Final Passage — Effective Date(s)

Passed 16 Yea · 4 Nay
Party YeaNayPresentNot Voting
R 7400
D 9000
Total 16400
% of votes cast 80%20%0%0%
How each member voted (20)
Member Party Vote
Bill Wielechowski D Yea
Donald Olson D Yea
Elvi Gray-Jackson D Yea
Forrest Dunbar D Yea
Jesse Kiehl D Yea
Lyman Hoffman D Yea
Löki Tobin D Yea
Matt Claman D Yea
Scott Kawasaki D Yea
Bert Stedman R Yea
Cathy Giessel R Yea
Cathy Tilton R Nay
Gary Stevens R Yea
George Rauscher R Nay
James Kaufman R Nay
Jesse Bjorkman R Yea
Kelly Merrick R Yea
Mike Cronk R Yea
Robert Myers R Nay
Robert Yundt R Yea

Official roll call →

Subjects

taxation
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 164?
SB 164 is sponsored by Andy Josephson (D), Sara Hannan (D), Dan Saddler (R), and Kelly Merrick (R).
What is the current status of SB 164?
This bill has been enacted into law. Introduced April 09, 2025. Enacted.
Where can I track SB 164?
Track SB 164 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 164

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 164

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →