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HB 100

An Act establishing a tax on federal campaign spending in the state; and providing for an effective date.

34th Legislature (2025-2026) Introduced by Zack Fields

House Bill 100 imposes a 5% tax on federal campaign spending in Alaska, generating state revenue while regulating campaign finance activities.

(H) Minutes (HSTA)
#campaigns #elections #funds #taxation
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WeVote Research Nonpartisan
Bill Summary · HB 100

Summary of House Bill 100 (HB 100)

Purpose and Intent

House Bill 100 (HB 100) aims to establish a tax on federal campaign spending within the state of Alaska. The primary intent of the bill is to generate revenue from expenditures made by federal political campaigns, thereby contributing to state funds while regulating campaign finance activities.

Key Provisions

The bill introduces a new chapter in the Alaska Statutes (AS 43) titled "Federal Campaign Spending Tax," which includes the following key provisions:

  1. Tax Levy:

    • A 5% tax is imposed on the total amount spent in Alaska for federal political campaigns.
    • The term "amount expended" encompasses various costs, including:
      • Media purchases
      • Salaries
      • Consultant fees
      • Other federally reportable expenses as defined under federal law (52 U.S.C. 30104).

  2. Tax Payment:

    • The tax is due at the time the expenditure is made.
    • Federal political campaigns are responsible for collecting the tax and remitting it to the state department, following regulations established by the department.

  3. Relationship to Municipal Taxes:

    • The tax imposed by this bill is in addition to any municipal taxes that may already be in place, ensuring that local jurisdictions can still levy their own taxes on campaign spending.

Affected Parties

  • Federal Political Campaigns: Campaigns operating in Alaska will be directly affected as they will need to account for this new tax in their budgeting and financial reporting.
  • State Revenue: The state of Alaska stands to benefit financially from the tax revenue generated by this legislation, which could be allocated to various state programs or initiatives.

Procedural Aspects

  • Introduced: February 12, 2025
  • Current Status: The bill has been referred to the State Affairs and Finance committees but has faced delays, with multiple hearings canceled.
  • Effective Date: If passed, the tax will take effect on January 1, 2026.

Conclusion

HB 100 represents a significant shift in how federal campaign spending is taxed in Alaska. By imposing a 5% tax on expenditures related to federal campaigns, the bill seeks to enhance state revenue while also establishing a framework for the regulation of campaign finance at the state level. The ongoing legislative process will determine the final outcome and implementation of this proposed tax.

Compiled from official sources — confirm details with the bill’s official record.

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