# Alaska HB 123: TAXATION: VEHICLE RENTALS, SUBPOENAS

Alaska HB 123, TAXATION: VEHICLE RENTALS, SUBPOENAS, is a 34th Legislature (2025-2026) House bill sponsored by Kevin McCabe (Republican); status became law, last action 2025-07-30 ((H) EFFECTIVE DATE(S) OF LAW SEE CHAPTER); PRIA reads it as touching household money (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/AK-HB123-34
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alaska HB 123
- State: Alaska
- Session: 34th Legislature (2025-2026)
- Title: TAXATION: VEHICLE RENTALS, SUBPOENAS
- Status: became law
- Chamber: House
- Introduced: 2025-03-05
- Last action: 2025-07-30, (H) EFFECTIVE DATE(S) OF LAW SEE CHAPTER
- Sponsor: Kevin McCabe (Republican)
- Cosponsors: 4
- Touches household money: yes
- Roll calls: 2 (77 yes, 3 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower taxes for Alaska vehicle renters: benefit, low. From July 1, 2025, through June 30, 2028, Alaska sets lower passenger vehicle rental tax rates. Rentals arranged through a vehicle rental platform are taxed at 7%. Rentals arranged without a platform are taxed at 9%. Both rates apply to the total fees and costs charged for the lease or rental.
- Alaska bars some older rental taxes: benefit, low. This rule takes effect immediately under the law. Alaska's Department of Revenue cannot assess or collect certain earlier taxes on platform-arranged or platform-executed vehicle rentals. The tax must have been imposed before this rule took effect and not already assessed or collected. The departmen…
- Higher taxes for platform vehicle renters: cost, low. Beginning July 1, 2028, Alaska's tax on platform-arranged passenger vehicle rentals rises from 7% to 9%. The tax applies to the rental's total fees and costs. This adds 2 percentage points and matches the rate for rentals arranged without a platform.
- Alaska courts can enforce tax subpoenas: cost, low. Beginning July 1, 2025, Alaska's Department of Revenue can ask an Alaska superior court to enforce its subpoenas. This applies when someone neglects or refuses to obey a subpoena. The court can order compliance to the fullest extent the law allows. The law removes the reference to seeking enforceme…
- Rental platforms face duties and protections: mixed, low. Beginning July 1, 2025, platforms with more than 200 Alaska transactions in the prior calendar year must collect rental taxes. They must pay Alaska's Department of Revenue quarterly and provide related tax records. These platforms arrange vehicle rentals with owners not linked to them by common own…

## Sponsors and cosponsors

- Sponsor: Kevin McCabe (Republican), House
- Cosponsor: Matt Claman (Democratic), Senate
- Cosponsor: Mike Cronk (Republican), Senate
- Cosponsor: Forrest Dunbar (Democratic), Senate
- Cosponsor: Robert Yundt (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-05-20 | House | CONCUR AM OF (S) Y39 N1 | pass | 39 | 1 |   |
| 2025-05-12 | House | PASSED Y38 N2 | pass | 38 | 2 |   |

## Actions (70)

- 2025-07-30: (H) EFFECTIVE DATE(S) OF LAW SEE CHAPTER (House)
- 2025-07-30: (H) LAW W/O GOVERNOR SIGNATURE 7/10 CHAPTER 18 SLA 25 (House)
- 2025-07-30: (H) 12:05 P.M. 6/17/25 TRANSMITTED TO GOVERNOR (House)
- 2025-05-20: (H) EFFECTIVE DATE(S) ADOPTED Y40 (House)
- 2025-05-20: (H) CONCUR AM OF (S) Y39 N1 (House)
- 2025-05-20: (H) CONCUR MESSAGE RECEIVED AND TAKEN UP (House)
- 2025-05-20: (S) VERSION: SCS CSHB 123(FIN) (Senate)
- 2025-05-20: (S) TRANSMITTED TO (H) AS AMENDED (Senate)
- 2025-05-20: (S) EFFECTIVE DATE(S) SAME AS PASSAGE (Senate)
- 2025-05-20: (S) PASSED Y20 N- (Senate)
- 2025-05-20: (S) CROSS SPONSOR(S): DUNBAR, CRONK, CLAMAN, YUNDT (Senate)
- 2025-05-20: (S) READ THE THIRD TIME SCS CSHB 123(FIN) (Senate)
- 2025-05-19: (S) ADVANCED TO THIRD READING 5/20 CAL (Senate)
- 2025-05-19: (S) FIN SCS ADOPTED UC (Senate)
- 2025-05-19: (S) READ THE SECOND TIME (Senate)
- 2025-05-19: (S) RULES TO CALENDAR 5/19/2025 (Senate)
- 2025-05-16: (S) Minutes (SFIN) (Senate)
- 2025-05-16: (S) Moved SCS CSHB 123(FIN) Out of Committee (Senate)
- 2025-05-16: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-05-16: (S) FN1: INDETERMINATE(REV) (Senate)
- 2025-05-16: (S) DP: OLSON, STEDMAN, HOFFMAN, KAUFMAN, CRONK, MERRICK, KIEHL (Senate)
- 2025-05-16: (S) FIN RPT SCS(FIN) 7DP SAME TITLE (Senate)
- 2025-05-16: Audio/Video (House)
- 2025-05-13: (S) FIN (Senate)
- 2025-05-13: (S) READ THE FIRST TIME - REFERRALS (Senate)
- 2025-05-12: (H) VERSION: CSHB 123(FIN) (House)
- 2025-05-12: (H) TRANSMITTED TO (S) (House)
- 2025-05-12: (H) EFFECTIVE DATE(S) SAME AS PASSAGE (House)
- 2025-05-12: (H) PASSED Y38 N2 (House)
- 2025-05-12: (H) READ THE THIRD TIME CSHB 123(FIN) (House)
- 2025-05-12: (H) ADVANCED TO THIRD READING UC (House)
- 2025-05-12: (H) FIN CS ADOPTED UC (House)
- 2025-05-12: (H) READ THE SECOND TIME (House)
- 2025-05-12: (H) RULES TO CALENDAR 5/12/2025 (House)
- 2025-05-09: (H) FN1: INDETERMINATE(REV) (House)
- 2025-05-09: (H) AM: GALVIN, SCHRAGE (House)
- 2025-05-09: (H) NR: TOMASZEWSKI, JOSEPHSON (House)
- 2025-05-09: (H) DP: BYNUM, JOHNSON, HANNAN, ALLARD, STAPP, JIMMIE, FOSTER (House)
- 2025-05-09: (H) FIN RPT CS(FIN) 7DP 2NR 2AM (House)
- 2025-05-07: (H) Minutes (HFIN) (House)
- 2025-05-07: (H) Moved CSHB 123(FIN) Out of Committee (House)
- 2025-05-07: (H) FINANCE at 01:30 PM ADAMS 519 (House)
- 2025-05-07: (H) Minutes (HFIN) (House)
- 2025-05-07: (H) Heard & Held -- Please Note Time Change -- (House)
- 2025-05-07: (H) FINANCE at 09:00 AM ADAMS 519 (House)
- 2025-05-07: Audio/Video (House)
- 2025-05-07: Audio/Video (House)
- 2025-04-29: (H) Minutes (HFIN) (House)
- 2025-04-29: (H) Heard & Held -- Please Note Time Change -- (House)
- 2025-04-29: (H) FINANCE at 10:00 AM ADAMS 519 (House)
- 2025-04-29: Audio/Video (House)
- 2025-04-25: (H) Minutes (HFIN) (House)
- 2025-04-25: (H) Scheduled but Not Heard -- Delayed to 10 minutes Following Session -- (House)
- 2025-04-25: (H) FINANCE at 01:30 PM ADAMS 519 (House)
- 2025-04-11: (H) -- MEETING CANCELED -- (House)
- 2025-04-11: (H) FINANCE at 01:30 PM ADAMS 519 (House)
- 2025-03-21: (H) FN1: INDETERMINATE(REV) (House)
- 2025-03-21: (H) AM: CARRICK (House)
- 2025-03-21: (H) DP: NELSON, SADDLER, COULOMBE, BURKE, HALL, FIELDS (House)
- 2025-03-21: (H) L&C RPT 6DP 1AM (House)
- 2025-03-19: (H) Minutes (HL&C) (House)
- 2025-03-19: (H) Moved HB 123 Out of Committee (House)
- 2025-03-19: (H) LABOR & COMMERCE at 03:15 PM BARNES 124 (House)
- 2025-03-19: Audio/Video (House)
- 2025-03-12: (H) Minutes (HL&C) (House)
- 2025-03-12: (H) Heard & Held (House)
- 2025-03-12: (H) LABOR & COMMERCE at 03:15 PM BARNES 124 (House)
- 2025-03-12: Audio/Video (House)
- 2025-03-05: (H) L&C, FIN (House)
- 2025-03-05: (H) READ THE FIRST TIME - REFERRALS (House)

## Bill text

- Enrolled HB 123, 2025-05-20: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123Z), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0123Z.PDF)
- SCS CSHB 123(FIN), 2025-05-16: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123C), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0123C.PDF)
- CSHB 123(FIN), 2025-05-09: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123B), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0123B.PDF)
- HB 123, 2025-03-05: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123A), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0123A.PDF)

## Related bills

- HB 73: COMPLEX CARE RESIDENTIAL HOMES (signed)
- HB 28: EDU: SCHOOLS/TEACHERS/SCHOOL BD/LOAN PRGM (became law)
- SB 178: EXPAND EARLY INTERVENTION SERVICES (became law)
- SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY (became law)
- SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE (became law)
- HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP (signed)

## Sources
- [Enrolled HB 123 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123Z)
- [Enrolled HB 123 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0123Z.PDF)
- [SCS CSHB 123(FIN) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123C)
- [SCS CSHB 123(FIN) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0123C.PDF)
- [CSHB 123(FIN) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123B)
- [CSHB 123(FIN) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0123B.PDF)
- [HB 123 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123A)
- [HB 123 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0123A.PDF)

## Related
- [HB 73: COMPLEX CARE RESIDENTIAL HOMES](https://policyrisk.com/state-bill/AK-HB73-34)
- [HB 28: EDU: SCHOOLS/TEACHERS/SCHOOL BD/LOAN PRGM](https://policyrisk.com/state-bill/AK-HB28-34)
- [SB 178: EXPAND EARLY INTERVENTION SERVICES](https://policyrisk.com/state-bill/AK-SB178-34)
- [SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY](https://policyrisk.com/state-bill/AK-SB86-34)
- [SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE](https://policyrisk.com/state-bill/AK-SB104-34)
- [HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP](https://policyrisk.com/state-bill/AK-HB263-34)
- [Alaska bills](https://policyrisk.com/states/alaska/bills)
- [Alaska state hub](https://policyrisk.com/states/alaska)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AK-HB123-34 (as of 2026-11-04).