State of Alaska
Fiscal Note
Bill Version: CSHB 76(HSS)
2021 Legislative Session
Fiscal Note Number: 5
(H) Publish Date: 3/10/2021
Identifier: HB 76(HSS)-DOR-TAX-02-10-21 Department: Department of Revenue
Title: EXTENDING COVID 19 DISASTER EMERGENCY Appropriation: Taxation and Treasury
Sponsor: RLS BY REQUEST OF THE GOVERNOR Allocation: Tax Division
Requester: (H) Health and Social Services OMB Component Number: 2476
Expenditures/Revenues
Note: Amounts do not include inflation unless otherwise noted below. (Thousands of Dollars)
Included in
FY2022 Governor's
Appropriation FY2022 Out-Year Cost Estimates
Requested Request
OPERATING EXPENDITURES FY 2022 FY 2022 FY 2023 FY 2024 FY 2025 FY 2026 FY 2027
Personal Services
Travel
Services
Commodities
Capital Outlay
Grants & Benefits
Miscellaneous
Total Operating 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Fund Source (Operating Only)
None
Total 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Positions
Full-time
Part-time
Temporary
Change in Revenues
None *** *** *** *** *** ***
Total *** 0.0 *** *** *** *** ***
Estimated SUPPLEMENTAL (FY2021) cost: 0.0 (separate supplemental appropriation required)
Estimated CAPITAL (FY2022) cost: 0.0 (separate capital appropriation required)
Does the bill create or modify a new fund or account? No
(Supplemental/Capital/New Fund - discuss reasons and fund source(s) in analysis section)
ASSOCIATED REGULATIONS
Does the bill direct, or will the bill result in, regulation changes adopted by your agency? No
If yes, by what date are the regulations to be adopted, amended or repealed? N/A
Why this fiscal note differs from previous version/comments:
Not applicable, Initial Version
Prepared By: Collen Glover, Director Phone: (907)269-1033
Division: Tax Division Date: 02/10/2021
Approved By: Brian Fechter, Administrative Services Director Date: 02/10/21
Agency: Department of Revenue
Printed 3/10/2021 Page 1 of 2 Control Code: aSNxv
 CSHB 76(HSS) - Fiscal Note 5
FISCAL NOTE ANALYSIS
STATE OF ALASKA BILL NO. HB 76
2021 LEGISLATIVE SESSION
Analysis
Background
This bill would allow for the continuation of some online charitable gaming for the duration of this Disaster Declaration.
Current statute, AS 05.15.640, disallows the use of broadcasting and the internet to conduct a charitable gaming activity.
With the restrictions and lockdowns because of COVID-19, the Administration has taken a position to allow these
charitable organizations a medium for them to continue with their fundraising efforts, by being able to conduct the
charitable gaming activity online for raffles, derbies, and other classics defined in AS 05.15.690.
Revenue Impact
The revenue impacts of this bill cannot be determined due to lack of current gaming information and the newness of this
change. The revenue estimate for this legislation represents the anticipated change in net proceeds from this online
activity to continue to occur in 2021, or for the duration of this Disaster Declaration.
There is no plausible way to estimate the revenue impacts of this legislation. If the Department knew what the impacts of
this change in 2020 had on gaming net proceeds, we could estimate the impact for this year. That data has not yet been
reported to the Department yet and is not due for a few months, so it would be difficult to forecast. The amount of net
proceeds from all charitable gaming activities to state revenue is $300,000 - $400,000 per year. While this fiscal note is
indeterminate, if there is a revenue impact to the state, it would be minimal.
Implementation Cost
There is no change to our Tax Revenue Management System (TRMS). The Department of Revenue can implement this
legislation with existing resources and does not anticipate any continuing costs or additional staff needs.
(Revised 1/13/2021 OMB/LFD) Page 2 of 2
HB 76(HSS)-DOR-TAX-02-10-21 Page 2 of 2 Control Code: aSNxv


Statutes affected:
HB0076A, AM HB 76, introduced 02/18/2021: 26.23.900, 26.23.020, 18.15.390, 26.23.300, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 10.06.405, 10.06.410, 10.20.061, 10.20.076, U.S.C, 05.15.640, 05.15.690
HB0076B, AM CSHB 76(HSS), introduced 03/10/2021: 26.23.020, 18.15.390, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 10.06.405, 10.06.410, 10.20.061, 10.20.076, U.S.C, 05.15.640, 05.15.690
HB0076C, AM CSHB 76(FIN), introduced 03/24/2021: 26.23.020, 18.15.390, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 10.06.405, 10.06.410, 10.20.061, 10.20.076, U.S.C, 05.15.640, 05.15.690, 14.17.505, 08.01.110
HB0076D, AM CSHB 76(FIN) am, introduced 03/25/2021, passed House 03/26/2021: 26.23.020, 18.15.390, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 10.06.405, 10.06.410, 10.20.061, 10.20.076, U.S.C, 05.15.640, 05.15.690, 14.17.505, 08.01.110, 47.07.030
HB0076E, AM SCS CSHB 76(FIN), introduced 04/16/2021: 26.23.020, 18.15.390, 36.30.310, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 05.15.640, 05.15.690, 14.17.505, 23.30.121, 23.30.395, 18.08.200, 13.52.390, 12.55.185, 11.81.900, 37.07.080, 08.01.110, 18.35.399, 47.07.030, U.S.C
HB0076F, AM SCS CSHB 76(FIN) am S, introduced 04/28/2021, passed House 04/28/2021, passed Senate 04/28/2021: 26.23.020, 18.15.390, 36.30.310, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 05.15.640, 05.15.690, 14.17.505, 23.30.121, 23.30.395, 18.08.200, 13.52.390, 12.55.185, 11.81.900, 37.07.080, 08.01.110, 18.35.399, 47.07.030, U.S.C
HB0076Z, AM Enrolled HB 76, introduced 04/28/2021: 26.23.020, 18.15.390, 36.30.310, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 05.15.640, 05.15.690, 14.17.505, 23.30.121, 23.30.395, 18.08.200, 13.52.390, 12.55.185, 11.81.900, 37.07.080, 08.01.110, 18.35.399, 47.07.030, U.S.C
HB0076F, AM SCS CSHB 76(FIN) am S, introduced 04/28/2021, passed Senate 04/28/2021: 26.23.020, 18.15.390, 36.30.310, 26.23.300, 26.23.050, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 05.15.640, 05.15.690, 14.17.505, 23.30.121, 23.30.395, 18.08.200, 13.52.390, 12.55.185, 11.81.900, 37.07.080, 08.01.110, 18.35.399, 47.07.030, U.S.C
HB0076A, AM HB 76, introduced 02/01/2021: 26.23.900, 26.23.020, 18.15.390, 26.23.300, 08.01.010, 08.64.170, 08.68.160, 11.71.140, 11.71.190, 47.05.270, 18.15.395, 10.06.405, 10.06.410, 10.20.061, 10.20.076, U.S.C, 05.15.640, 05.15.690