Suspending Rules 47 and 55, Uniform Rules of the Alaska State Legislature, relating to the carry-over of bills to a special session.

34th Legislature (2025-2026)

SCR 202 would allow HB 381 and SB 280 to be carried over into the Second Special Session, enabling continued consideration of their natural gas pipeline tax provisions.

(S) LEGISLATIVE RESOLVE NO. 71

#legislature #uniformrules

Overview

Senate Concurrent Resolution 202 (SCR 202), introduced May 21, 2026, in the Alaska Legislature, seeks to suspend two standard procedural rules to allow carry-over of certain bills from the Second Regular Session to the Second Special Session. The resolution is retroactive to the start of the Second Special Session.

Purpose and Intent

Purpose: To permit the carry-over of specific bills from the Second Regular Session into the Second Special Session, despite existing rules that would normally prohibit such carry-over.

Scope: Applies only to a targeted pair of bills related to natural gas pipeline property taxation and related fiscal provisions, as described in the governor’s special session proclamation.

Key Provisions

Suspension of Rules:

Suspending Rule 47 (Uniform Rules concerning the carry-over of bills) to allow bills from the Second Regular Session to be carried over to the Second Special Session.
Suspending Rule 55 (Uniform Rules regarding the use of Mason’s Manual for situations not directly addressed by the Uniform Rules) to cover carry-over scenarios not expressly addressed.
The suspension is limited to the carry-over issue and only to the specified bills.

Applicable Bills:

House Bill 381 (HB 381): Related to taxation of certain natural gas pipeline property, municipal taxation limitations, an alternative volumetric tax on natural gas throughput, revenue allocation from that alternative tax, and an effective date.
Senate Bill 280 (SB 280): Related to taxation of certain natural gas pipeline property, municipal taxation limitations, an alternative volumetric tax on natural gas throughput, revenue allocation from the alternative tax, and an effective date.

Effective Scope:

The resolution explicitly covers only HB 381 and SB 280, and only to the extent they were under consideration in the Second Regular Session and relate to the governor’s stated special-session subjects.

Retroactivity:

The resolution is retroactive to May 21, 2026, at 10:00 a.m., the beginning of the Second Special Session.

Who/What Is Affected

Legislative Process: Affects procedural rules governing how bills can be carried over between sessions.

HB 381 and SB 280: The carry-over of these two specific tax-related bills into the Second Special Session would be permitted if SCR 202 is enacted.

Government Revenue/Tax Policy: The substantive policy areas of HB 381 and SB 280 concern natural gas pipeline property taxation and an alternate volumetric tax, which could influence municipal taxation authority and revenue allocations related to natural gas.

Procedural and Timing Aspects

Legislative Action: SCR 202 received first reading in the Senate and proceeded through standard readings and final passage, then moved to the House following Senate approval.

Timeline: Retroactive to May 21, 2026, 10:00 a.m., aligning with the start of the Second Special Session.

House Action: The House passed the concurrent resolution (Y 28, N 10, A 2), transmitting it to the Senate.

Practical Impact

If adopted, the two targeted tax bills (HB 381 and SB 280) could be carried over into the Second Special Session despite normal prohibitions, enabling continued consideration of their provisions without requiring reintroduction.

This could affect tax policy discussions on natural gas pipeline property taxation, municipal tax limitations, and the proposed alternative volumetric tax mechanism, including how revenues are allocated and the effective dates of these measures.