# Alaska SB 113: APPORTION TAXABLE INCOME;DIGITAL BUSINESS Alaska SB 113, APPORTION TAXABLE INCOME;DIGITAL BUSINESS, is a 34th Legislature (2025-2026) Senate bill sponsored by SENATE RULES; status vetoed, last action 2026-01-22 ((S) JOINT SESSION at 09:00 AM HOUSE CHAMBER) (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/AK-SB113-34 - As of: 2026-11-04 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Alaska SB 113 - State: Alaska - Session: 34th Legislature (2025-2026) - Title: APPORTION TAXABLE INCOME;DIGITAL BUSINESS - Status: vetoed - Chamber: Senate - Introduced: 2025-02-26 - Last action: 2026-01-22, (S) JOINT SESSION at 09:00 AM HOUSE CHAMBER - Sponsor: SENATE RULES - Cosponsors: 0 - Touches household money: no - Roll calls: 5 (120 yes, 80 no in all) - Economic provisions PRIA read: 6 ## Summary No summary available. ## Bill overview: provisions PRIA read - Audit protections and tax arbitration for businesses: benefit, low. Compact audit information stays confidential and is shared only for tax purposes with member states, their local governments, or federal authorities. The Multistate Tax Commission cannot charge taxpayers audit fees, and the compact adds no longer recordkeeping period. Businesses can seek arbitratio… - Extra reports for corporations breaking tax rules: cost, low. Beginning January 1, 2026, Alaska’s Department of Revenue can require added reports from corporations filing under its corporate-group reporting rules. This applies when a corporation or affiliate violates applicable regulations, including disclosure spreadsheet requirements. It also applies when t… - Digital businesses use sales-based Alaska taxes: mixed, low. For tax years starting on or after January 1, 2026, covered digital businesses calculate Alaska’s share of income using sales alone. Businesses qualify when at least 50% of Alaska sales fall within the listed categories, combined. These include electronically delivered intangible goods and services… - New Alaska tax rules for multistate businesses: mixed, low. For tax years beginning January 1, 2026, Alaska changes how multistate businesses divide taxable income among states. Covered income includes regular business income and related property income that the Constitution allows states to divide. The sales calculation uses regular business receipts but e… - Special Alaska taxes for oil and pipelines: mixed, low. For tax years beginning January 1, 2026, special rules cover businesses producing Alaska oil or gas or operating Alaska pipelines. The income base starts with the combined business’s federal taxable income. Adjustments add back deducted income taxes, capitalize drilling and development costs, recal… - Water carriers use special Alaska tax rules: mixed, low. For tax years beginning January 1, 2026, water transportation carriers use special rules to calculate Alaska’s share of covered income. The property, payroll, and sales calculations count in-state activity and use port-time ratios for covered interstate operations. Days in port equal hours in port… ## Sponsors and cosponsors - Sponsor: SENATE RULES ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-01-22 | Senate | GOVERNOR VETO SUSTAINED Y35 N25 | pass | 35 | 25 | | | 2025-05-07 | House | EFFECTIVE DATE(S) ADOPTED Y32 N8 | pass | 32 | 8 | | | 2025-05-07 | House | PASSED Y26 N14 | pass | 26 | 14 | | | 2025-05-05 | House | MOTION TO TABLE BILL FAILED Y11 N29 | fail | 11 | 29 | | | 2025-04-15 | Senate | PASSED Y16 N4 | pass | 16 | 4 | | ## Actions (58) - 2026-01-22: (S) JOINT SESSION at 09:00 AM HOUSE CHAMBER (Senate) - 2026-01-22: (S) GOVERNOR VETO SUSTAINED Y35 N25 (Senate) - 2026-01-22: (S) MOTION TO OVERRIDE VETO (Senate) - 2026-01-22: Audio/Video (House) - 2025-10-15: (S) VETOED BY GOVERNOR 9/27/25 (Senate) - 2025-10-15: (S) 10:00 A.M. 9/8/25 TRANSMITTED TO GOVERNOR (Senate) - 2025-05-08: (H) Minutes (HFIN) (House) - 2025-05-08: (H) -- Delayed to 2:00 pm -- (House) - 2025-05-08: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2025-05-07: (H) VERSION: SB 113 (House) - 2025-05-07: (H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT (House) - 2025-05-07: (H) EFFECTIVE DATE(S) ADOPTED Y32 N8 (House) - 2025-05-07: (H) PASSED Y26 N14 (House) - 2025-05-07: (H) READ THE THIRD TIME SB 113 (House) - 2025-05-05: (H) -- MEETING CANCELED -- (House) - 2025-05-05: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2025-05-05: (H) ADVANCED TO THIRD READING 5/7 CALENDAR (House) - 2025-05-05: (H) MOTION TO TABLE BILL FAILED Y11 N29 (House) - 2025-05-05: (H) READ THE SECOND TIME (House) - 2025-05-05: (H) RULES TO CALENDAR 5/5/2025 (House) - 2025-05-05: (H) FN1: (REV) (House) - 2025-05-05: (H) NR: JOHNSON (House) - 2025-05-05: (H) DNP: ALLARD, TOMASZEWSKI (House) - 2025-05-05: (H) DP: STAPP, BYNUM, HANNAN, GALVIN, JIMMIE, FOSTER, JOSEPHSON, SCHRAGE (House) - 2025-05-05: (H) FIN RPT 8DP 2DNP 1NR (House) - 2025-05-02: (H) Minutes (HFIN) (House) - 2025-05-02: (H) Moved SB 113 Out of Committee (House) - 2025-05-02: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2025-05-02: Audio/Video (House) - 2025-04-16: (H) FIN (House) - 2025-04-16: (H) READ THE FIRST TIME - REFERRALS (House) - 2025-04-15: (S) VERSION: SB 113 (Senate) - 2025-04-15: (S) TRANSMITTED TO (H) (Senate) - 2025-04-15: (S) EFFECTIVE DATE(S) SAME AS PASSAGE (Senate) - 2025-04-15: (S) PASSED Y16 N4 (Senate) - 2025-04-15: (S) READ THE THIRD TIME SB 113 (Senate) - 2025-04-14: (S) ADVANCED TO THIRD READING 4/15 CAL (Senate) - 2025-04-14: (S) READ THE SECOND TIME (Senate) - 2025-04-14: (S) RULES TO CALENDAR 4/14/2025 (Senate) - 2025-04-09: (S) Minutes (SFIN) (Senate) - 2025-04-09: (S) Moved SB 113 Out of Committee (Senate) - 2025-04-09: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2025-04-09: (S) FN1: (REV) (Senate) - 2025-04-09: (S) DNP: KAUFMAN, CRONK (Senate) - 2025-04-09: (S) NR: STEDMAN, MERRICK (Senate) - 2025-04-09: (S) DP: OLSON, HOFFMAN, KIEHL (Senate) - 2025-04-09: (S) FIN RPT 3DP 2NR 2DNP (Senate) - 2025-04-09: Audio/Video (House) - 2025-03-10: (S) Minutes (SFIN) (Senate) - 2025-03-10: (S) Heard & Held (Senate) - 2025-03-10: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2025-03-10: Audio/Video (House) - 2025-03-06: (S) Minutes (SFIN) (Senate) - 2025-03-06: (S) (Senate) - 2025-03-06: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2025-03-06: Audio/Video (House) - 2025-02-26: (S) FIN (Senate) - 2025-02-26: (S) READ THE FIRST TIME - REFERRALS (Senate) ## Bill text - Enrolled SB 113, 2025-05-07: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0113Z), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0113Z.PDF) - SB 113, 2025-02-26: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0113A), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0113A.PDF) ## Related bills - SB 86: MONEY TRANSMISSION; VIRTUAL CURRENCY (became law) - SB 104: VEHICLES/BOATS: TRANSFER ON DEATH TITLE (became law) - HB 265: APPROP: MENTAL HEALTH BUDGET (signed) - HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP (signed) - HB 239: CRIME/CNTRL SUBST/ADDRESS CONFIDENTIALITY (became law) - HB 246: SPECIAL EDUCATION SERVICE AGENCY FUNDING (became law) ## Sources - [Enrolled SB 113 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0113Z) - [Enrolled SB 113 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0113Z.PDF) - [SB 113 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0113A) - [SB 113 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0113A.PDF) ## Related - [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 265: APPROP: MENTAL HEALTH BUDGET](https://policyrisk.com/state-bill/AK-HB265-34) - [HB 263: APPROP: OPERATING BUDGET;FUNDS;SUPP](https://policyrisk.com/state-bill/AK-HB263-34) - [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) - [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-SB113-34 (as of 2026-11-04).