PRIA Logo™
AlaskaHB 12334th Legislature - Second Session (2026)HouseWALLET

TAXATION: VEHICLE RENTALS, SUBPOENAS

Sponsored By: Kevin McCabe (Republican)

Became Law

Your PRIA Score

Score Hidden

Personalized for You

How does this bill affect your finances?

Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.

Free to start

Bill Overview

Analyzed Economic Effects

4 provisions identified: 1 benefits, 1 costs, 2 mixed.

No retroactive taxes on past platform rentals

Effective immediately, the Department of Revenue cannot assess or collect rental taxes imposed before this date on rentals arranged or executed through a vehicle rental platform. If the tax was not assessed or collected before this date, the department cannot start court cases to assess or collect it.

New tax rules for rental platforms

Beginning July 1, 2025, the vehicle provider must collect and pay the tax unless a platform arranged the rental. A platform with more than 200 Alaska rentals in the prior year must collect and pay the tax and provide related records. When a platform collects, it pays the tax quarterly. A platform is not liable if an owner gave wrong or missing info and the platform reasonably tried to get correct details. The law defines motor vehicle and vehicle rental platform to set what is covered.

Courts can enforce Revenue subpoenas

Beginning July 1, 2025, the Department of Revenue can ask the superior court to order people to obey its subpoenas. The court can compel obedience to the fullest extent allowed by law.

Rental car tax cut now, 2028 increase

Beginning July 1, 2025, platform-arranged rentals are taxed at 7% of total fees and costs. Rentals not through a platform are taxed at 9% (down from 10%). Beginning July 1, 2028, all rentals are taxed at 9%.

Sponsors & Cosponsors

Sponsor

  • Kevin McCabe

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. (H) EFFECTIVE DATE(S) OF LAW SEE CHAPTER

    7/30/2025House

  2. (H) LAW W/O GOV SIGNATURE 7/10 CHAPTER 18 SLA 25

    7/30/2025House

  3. (H) 12:05 P.M. 6/17/25 TRANSMITTED TO GOVERNOR

    7/30/2025House

  4. (H) EFFECTIVE DATE(S) ADOPTED Y40

    5/20/2025House

  5. (H) CONCUR AM OF (S) Y39 N1

    5/20/2025House

  6. (H) CONCUR MESSAGE RECEIVED AND TAKEN UP

    5/20/2025House

  7. (S) VERSION: SCS CSHB 123(FIN)

    5/20/2025Senate

  8. (S) TRANSMITTED TO (H) AS AMENDED

    5/20/2025Senate

  9. (S) EFFECTIVE DATE(S) SAME AS PASSAGE

    5/20/2025Senate

  10. (S) PASSED Y20 N-

    5/20/2025Senate

  11. (S) CROSS SPONSOR(S): DUNBAR, CRONK, CLAMAN, YUNDT

    5/20/2025Senate

  12. (S) READ THE THIRD TIME SCS CSHB 123(FIN)

    5/20/2025Senate

  13. (S) ADVANCED TO THIRD READING 5/20 CAL

    5/19/2025Senate

  14. (S) FIN SCS ADOPTED UC

    5/19/2025Senate

  15. (S) READ THE SECOND TIME

    5/19/2025Senate

  16. (S) RULES TO CALENDAR 5/19/2025

    5/19/2025Senate

  17. (S) Minutes (SFIN)

    5/16/2025Senate

  18. (S) Moved SCS CSHB 123(FIN) Out of Committee

    5/16/2025Senate

  19. (S) FINANCE at 09:00 AM SENATE FINANCE 532

    5/16/2025Senate

  20. (S) FN1: INDETERMINATE(REV)

    5/16/2025Senate

  21. (S) DP: OLSON, STEDMAN, HOFFMAN, KAUFMAN, CRONK, MERRICK, KIEHL

    5/16/2025Senate

  22. (S) FIN RPT SCS(FIN) 7DP SAME TITLE

    5/16/2025Senate

  23. Audio/Video

    5/16/2025House

  24. (S) FIN

    5/13/2025Senate

  25. (S) READ THE FIRST TIME - REFERRALS

    5/13/2025Senate

Bill Text

Related Bills

Back to State Legislation