The resolution HCR 301, passed by the Alaska State Legislature, suspends specific rules regarding the carry-over of bills from previous sessions to allow for the continuation of legislative discussions. Specifically, it suspends Rule 47, which governs the carry-over of bills, and Rule 55, which pertains to the use of Mason's Manual of Legislative Procedure. This suspension enables the carry-over of bills and resolutions from the Second Regular Session and the Second Special Session to the Third Special Session of the Thirty-Fourth Alaska State Legislature.

The resolution specifically applies to House Bill 381, which addresses the taxation of certain natural gas pipeline properties, municipal taxation limitations, and the establishment of an alternative volumetric tax on natural gas throughput. It also outlines the allocation of revenue from this alternative tax and sets an effective date. Importantly, the resolution is retroactive to June 20, 2026, coinciding with the start of the Third Special Session.