# Alaska HB 280: APPORTION TAXABLE INCOME Alaska HB 280, APPORTION TAXABLE INCOME, is a 34th Legislature (2025-2026) House bill sponsored by HOUSE RULES; status vetoed, last action 2026-06-20 ((H) VETOED BY GOVERNOR 6/18/26) (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/AK-HB280-34 - 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 280 - State: Alaska - Session: 34th Legislature (2025-2026) - Title: APPORTION TAXABLE INCOME - Status: vetoed - Chamber: House - Introduced: 2026-01-23 - Last action: 2026-06-20, (H) VETOED BY GOVERNOR 6/18/26 - Sponsor: HOUSE RULES - Cosponsors: 0 - Touches household money: no - Roll calls: 7 (109 yes, 141 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Buyers get credit for taxes paid elsewhere: benefit, medium. Beginning January 1, 2027, buyers who owe use tax on tangible property get credit for taxes paid elsewhere. The credit covers sales or use taxes legally imposed and paid on the same property to another state or locality. It applies first against state use tax, then against local use tax. This helps… - Small sellers get simpler tax filing: benefit, low. Beginning January 1, 2027, sellers required to file income tax returns can choose a simpler report in participating jurisdictions. Sales must be their only activity there, with no owned or rented real estate or tangible personal property. Annual sales there must be $100,000 or less. Sellers pay a p… - Compact audits protect taxpayers without fees: benefit, low. Beginning January 1, 2027, the Multistate Tax Commission cannot charge taxpayers for audits under the Compact. Information collected through those audits is confidential. It is available only for tax purposes to participating states, their localities, or the United States. Disclosure must follow th… - Multistate taxpayers can choose tax methods: benefit, low. For tax years beginning January 1, 2027, or later, qualifying multistate taxpayers can choose how to divide income for tax purposes. They must face income tax and income division across at least two participating states or localities. Each year, they can choose applicable state or local rules or Ar… - Vendors gain protection for buyer exemptions: benefit, low. Beginning January 1, 2027, vendors are protected from sales or use tax liability on qualifying exempt transactions. The buyer must provide a resale certificate, another exemption certificate, or other written proof authorized by the taxing authority. The vendor must receive and accept that proof in… - Broadcasters get new Alaska sales rules: mixed, low. For tax years beginning January 1, 2027, or later, television networks, cable networks, and platform distributors use special Alaska income rules. Advertising and licensing income tied to film programming used in Alaska counts as Alaska sales when the customer is based there. A commercial customer’… - Businesses face new Alaska income rules: mixed, low. For tax years beginning January 1, 2027, or later, Alaska defines income shared across states within constitutional and state-law limits. This includes regular business income and income from related property. Regular business receipts count in the sales formula unless separately assigned; hedging… - Financial institutions get new income rules: mixed, low. For tax years beginning January 1, 2027, or later, financial institutions must follow the specified multistate income formula. Alaska’s Department of Revenue must adopt rules using the Multistate Tax Commission’s Appendix A formula and financial-institution definition. The required version was adop… - Taxpayers gain arbitration with possible costs: mixed, low. Beginning January 1, 2027, qualifying taxpayers can seek binding arbitration over income division that risks double or multiple taxation. They must challenge a final tax-agency decision affecting at least two participating states or localities. The Commission must first find a need for arbitration… - Telecom providers get Alaska sales rules: mixed, low. For tax years beginning January 1, 2027, or later, telecom providers, including mobile providers, use special Alaska income rules. Service sales count as Alaska sales when the income-producing work happens in Alaska. For work spanning several states, Alaska must have a greater share than any other… ## Sponsors and cosponsors - Sponsor: HOUSE RULES ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-20 | House | CONCUR AM OF (S) Y28 N11 A1 | pass | 28 | 11 | | | 2026-05-20 | Senate | PASSED Y17 N3 | pass | 17 | 3 | | | 2026-04-01 | House | PASSED Y22 N17 E1 | pass | 22 | 17 | | | 2026-03-30 | House | AM NO 1 FAILED Y19 N19 E2 | fail | 19 | 19 | | | 2026-03-30 | House | AM NO 3 FAILED Y4 N34 E2 | fail | 4 | 34 | | | 2026-03-30 | House | AM NO 2 FAILED Y18 N20 E2 | fail | 18 | 20 | | | 2026-03-30 | House | AM NO 4 FAILED Y1 N37 E2 | fail | 1 | 37 | | ## Actions (95) - 2026-06-20: (H) VETOED BY GOVERNOR 6/18/26 (House) - 2026-06-04: (H) 10:44 A.M. 6/1/26 TRANSMITTED TO GOVERNOR (House) - 2026-05-20: (H) EFFECTIVE DATE(S) SAME AS PASSAGE (House) - 2026-05-20: (H) CONCUR AM OF (S) Y28 N11 A1 (House) - 2026-05-20: (H) CONCUR MESSAGE TAKEN UP (House) - 2026-05-20: (H) CONCUR MESSAGE RECEIVED (House) - 2026-05-20: (S) VERSION: SCS CSHB 280(FIN) (Senate) - 2026-05-20: (S) TRANSMITTED TO (H) AS AMENDED (Senate) - 2026-05-20: (S) EFFECTIVE DATE(S) SAME AS PASSAGE (Senate) - 2026-05-20: (S) PASSED Y17 N3 (Senate) - 2026-05-20: (S) READ THE THIRD TIME SCS CSHB 280(FIN) (Senate) - 2026-05-19: (S) FINANCE at 01:30 PM SENATE FINANCE 532 (Senate) - 2026-05-19: (S) ADVANCED TO THIRD READING 5/20 CAL (Senate) - 2026-05-19: (S) FIN SCS ADOPTED UC (Senate) - 2026-05-19: (S) READ THE SECOND TIME (Senate) - 2026-05-19: (S) RULES TO CALENDAR 5/19/2026 (Senate) - 2026-05-19: Audio/Video (House) - 2026-05-18: (S) FN2: (REV) (Senate) - 2026-05-18: (S) NR: STEDMAN, KAUFMAN, CRONK, MERRICK, KIEHL (Senate) - 2026-05-18: (S) DP: OLSON, HOFFMAN (Senate) - 2026-05-18: (S) FIN RPT SCS 2DP 5NR SAME TITLE (Senate) - 2026-05-16: (S) Moved SCS CSHB 280(FIN) Out of Committee -- Please Note Time Change -- (Senate) - 2026-05-16: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-05-16: Audio/Video (House) - 2026-05-14: (S) Minutes (SFIN) (Senate) - 2026-05-14: (S) Heard & Held (Senate) - 2026-05-14: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-05-14: Audio/Video (House) - 2026-04-21: (S) Minutes (SFIN) (Senate) - 2026-04-21: (S) Heard & Held -- Please Note Time Change -- (Senate) - 2026-04-21: (S) FINANCE at 01:30 PM SENATE FINANCE 532 (Senate) - 2026-04-21: Audio/Video (House) - 2026-04-10: (S) FIN (Senate) - 2026-04-10: (S) READ THE FIRST TIME - REFERRALS (Senate) - 2026-04-08: (H) VERSION: CSHB 280(FIN) (House) - 2026-04-08: (H) TRANSMITTED TO (S) (House) - 2026-04-08: (H) RECONSIDERATION NOT TAKEN UP (House) - 2026-04-01: (H) JOHNSON NOTICE OF RECONSIDERATION (House) - 2026-04-01: (H) EFFECTIVE DATE(S) ADOPTED Y39 E1 (House) - 2026-04-01: (H) PASSED Y22 N17 E1 (House) - 2026-04-01: (H) READ THE THIRD TIME CSHB 280(FIN) (House) - 2026-03-30: (H) ADVANCED TO THIRD READING 4/1 CALENDAR (House) - 2026-03-30: (H) AM NO 4 FAILED Y1 N37 E2 (House) - 2026-03-30: (H) AM NO 3 FAILED Y4 N34 E2 (House) - 2026-03-30: (H) AM NO 2 FAILED Y18 N20 E2 (House) - 2026-03-30: (H) AM NO 1 FAILED Y19 N19 E2 (House) - 2026-03-30: (H) FIN CS ADOPTED UC (House) - 2026-03-30: (H) READ THE SECOND TIME (House) - 2026-03-30: (H) RULES TO CALENDAR 3/30/2026 (House) - 2026-03-27: (H) FN1: (REV) (House) - 2026-03-27: (H) AM: STAPP, MOORE, JOSEPHSON (House) - 2026-03-27: (H) NR: BYNUM, TOMASZEWSKI (House) - 2026-03-27: (H) DNP: ALLARD (House) - 2026-03-27: (H) DP: JIMMIE, GALVIN, HANNAN, FOSTER, SCHRAGE (House) - 2026-03-27: (H) FIN RPT CS(FIN) NEW TITLE 5DP 1DNP 2NR 3AM (House) - 2026-03-25: (H) Minutes (HFIN) (House) - 2026-03-25: (H) Moved CSHB 280(FIN) Out of Committee (House) - 2026-03-25: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-03-25: Audio/Video (House) - 2026-03-20: (H) Minutes (HFIN) (House) - 2026-03-20: (H) -- Please Note Time Change -- (House) - 2026-03-20: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-03-19: (H) Minutes (HFIN) (House) - 2026-03-19: (H) Heard & Held -- Please Note Time Change -- (House) - 2026-03-19: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-03-19: Audio/Video (House) - 2026-03-16: (H) Minutes (HFIN) (House) - 2026-03-16: (H) Scheduled but Not Heard (House) - 2026-03-16: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-03-13: (H) -- Delayed to 9:15 am -- (House) - 2026-03-13: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-03-10: (H) Minutes (HFIN) (House) - 2026-03-10: (H) Heard & Held (House) - 2026-03-10: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-03-10: Audio/Video (House) - 2026-03-04: (H) Heard & Held (House) - 2026-03-04: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-03-04: Audio/Video (House) - 2026-02-26: (H) (House) - 2026-02-26: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-02-23: (H) Heard & Held -- Delayed to 1:45 pm -- (House) - 2026-02-23: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-02-23: Audio/Video (House) - 2026-02-18: (H) Minutes (HFIN) (House) - 2026-02-18: (H) Heard & Held (House) - 2026-02-18: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-02-18: (H) -- MEETING CANCELED -- (House) - 2026-02-18: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-02-18: Audio/Video (House) - 2026-02-13: (H) Minutes (HFIN) (House) - 2026-02-13: (H) Heard & Held (House) - 2026-02-13: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-02-13: Audio/Video (House) - 2026-01-23: (H) FIN (House) - 2026-01-23: (H) READ THE FIRST TIME - REFERRALS (House) ## Bill text - Enrolled HB 280, 2026-05-20: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280Z), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0280Z.PDF) - SCS CSHB 280(FIN), 2026-05-18: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280C), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0280C.PDF) - CSHB 280(FIN), 2026-03-27: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280B), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0280B.PDF) - HB 280, 2026-01-23: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280A), [PDF](https://www.akleg.gov/PDF/34/Bills/HB0280A.PDF) ## Related bills - HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP (signed) - HB 265: APPROP: MENTAL HEALTH BUDGET (signed) - HB 239: CRIME/CNTRL SUBST/ADDRESS CONFIDENTIALITY (became law) - HB 246: SPECIAL EDUCATION SERVICE AGENCY FUNDING (became law) - HB 195: PHARMACISTS; PHYSICIAN ASSOCIATES (became law) - HB 73: COMPLEX CARE RESIDENTIAL HOMES (signed) ## Sources - [Enrolled HB 280 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280Z) - [Enrolled HB 280 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0280Z.PDF) - [SCS CSHB 280(FIN) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280C) - [SCS CSHB 280(FIN) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0280C.PDF) - [CSHB 280(FIN) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280B) - [CSHB 280(FIN) (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0280B.PDF) - [HB 280 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0280A) - [HB 280 (PDF)](https://www.akleg.gov/PDF/34/Bills/HB0280A.PDF) ## Related - [HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP](https://policyrisk.com/state-bill/AK-HB263-34) - [HB 265: APPROP: MENTAL HEALTH BUDGET](https://policyrisk.com/state-bill/AK-HB265-34) - [HB 239: CRIME/CNTRL SUBST/ADDRESS CONFIDENTIALITY](https://policyrisk.com/state-bill/AK-HB239-34) - [HB 246: SPECIAL EDUCATION SERVICE AGENCY FUNDING](https://policyrisk.com/state-bill/AK-HB246-34) - [HB 195: PHARMACISTS; PHYSICIAN ASSOCIATES](https://policyrisk.com/state-bill/AK-HB195-34) - [HB 73: COMPLEX CARE RESIDENTIAL HOMES](https://policyrisk.com/state-bill/AK-HB73-34) - [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-HB280-34 (as of 2026-11-04).