This 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. The definition of "amount expended" includes various costs such as media, salaries, consultants, and other federally reportable expenses, which are defined as disbursements required to be reported to the Federal Election Commission. The tax is to be collected by the federal political campaigns at the time of expenditure and 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.

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