The proposed bill establishes a new tax on federal campaign spending within the state of Alaska, specifically levying a five percent tax on the total amount expended for federal political campaigns. This includes expenses related to media, salaries, consultants, and any federally reportable expenses as defined by the Federal Election Commission. The tax is to be collected by the federal political campaigns at the time of expenditure and must be remitted to the state department according to regulations that will be adopted.

Additionally, the bill clarifies that this new tax is supplementary to any municipal taxes that may already be in place. The effective date for this tax is set for January 1, 2026, allowing time for implementation and compliance by federal political campaigns operating in Alaska.

Statutes affected:
HB0100A, AM HB 100, introduced 02/12/2025: