# Alaska SB 130: FISHERIES PROD DEVELOPMENT TAX CREDIT Alaska SB 130, FISHERIES PROD DEVELOPMENT TAX CREDIT, is a 34th Legislature (2025-2026) Senate bill sponsored by SENATE RULES BY REQUEST OF TASK FORCE EVAL ALASKA SEAFOOD INDUSTRY; status became law, last action 2026-07-01 ((S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER) (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/AK-SB130-34 - 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 130 - State: Alaska - Session: 34th Legislature (2025-2026) - Title: FISHERIES PROD DEVELOPMENT TAX CREDIT - Status: became law - Chamber: Senate - Introduced: 2025-03-12 - Last action: 2026-07-01, (S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER - Sponsor: SENATE RULES BY REQUEST OF TASK FORCE EVAL ALASKA SEAFOOD INDUSTRY - Cosponsors: 0 - Touches household money: no - Roll calls: 2 (34 yes, 6 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Fisheries Businesses Get Longer Investment Window: benefit, low. Alaska extends the deadline for first putting qualifying fisheries equipment into use from December 31, 2026, to December 31, 2036. This gives fisheries businesses ten more years to put eligible investments into service. Equipment first used after December 31, 2036, does not qualify. The deadline e… - Fisheries Credit Capped And Ends In 2037: cost, low. The fisheries credit cannot exceed 50% of a taxpayer’s tax liability for processing eligible fish during the tax year. Alaska repeals the fisheries product development tax credit on January 1, 2037. Fisheries businesses can no longer claim the credit under that program after its repeal. The related… - Broader Fisheries Credits With Equipment Limits: mixed, low. Beginning January 1, 2026, Alaska’s fisheries credit covers any fish or shellfish species, except as provided in AS 43.75.037(c). Eligible equipment includes ice-making machines and other cooling technology used to make higher-value fish products. Equipment must qualify for depreciation, last at le… - Fisheries Credit Decisions And Disclosure Rules: mixed, low. Beginning January 1, 2026, Alaska’s Department of Revenue must provide a process for reviewing proposed fisheries investments. It must issue a preliminary eligibility decision within 60 days after receiving a business’s submission. A favorable decision binds the department unless the taxpayer made… ## Sponsors and cosponsors - Sponsor: SENATE RULES BY REQUEST OF TASK FORCE EVAL ALASKA SEAFOOD INDUSTRY ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-01 | Senate | PASSED Y17 N3 | pass | 17 | 3 | | | 2026-04-01 | Senate | PASSED Y17 N3 | pass | 17 | 3 | | ## Actions (74) - 2026-07-01: (S) EFFECTIVE DATE(S) OF LAW SEE CHAPTER (Senate) - 2026-07-01: (S) LAW W/O GOVERNOR SIGNATURE 6/22 CHAPTER 32 SLA 26 (Senate) - 2026-06-15: (S) 10:45 A.M. 6/8/26 TRANSMITTED TO GOVERNOR (Senate) - 2026-05-17: (H) VERSION: CSSB 130(FIN) (House) - 2026-05-17: (H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT (House) - 2026-05-17: (H) EFFECTIVE DATE(S) SAME AS PASSAGE (House) - 2026-05-17: (H) PASSED Y40 (House) - 2026-05-17: (H) READ THE THIRD TIME CSSB 130(FIN) (House) - 2026-05-17: (H) ADVANCED TO THIRD READING UC (House) - 2026-05-17: (H) READ THE SECOND TIME (House) - 2026-05-17: (H) RULES TO CALENDAR 5/17/2026 (House) - 2026-05-14: (H) FN3: INDETERMINATE(REV) (House) - 2026-05-14: (H) AM: ALLARD, MOORE (House) - 2026-05-14: (H) NR: TOMASZEWSKI, JOSEPHSON, FOSTER (House) - 2026-05-14: (H) DP: JIMMIE, GALVIN, HANNAN, STAPP, BYNUM, SCHRAGE (House) - 2026-05-14: (H) FIN RPT 6DP 3NR 2AM (House) - 2026-05-13: (H) Moved CSSB 130(FIN) Out of Committee -- Delayed to 2:00 pm -- (House) - 2026-05-13: (H) FINANCE at 01:30 PM ADAMS 519 (House) - 2026-05-13: Audio/Video (House) - 2026-05-11: (H) Scheduled but Not Heard -- Please Note Time Change -- (House) - 2026-05-11: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-05-04: (H) Heard & Held -- Please Note Time Change -- (House) - 2026-05-04: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-05-04: Audio/Video (House) - 2026-04-29: (H) Minutes (HFIN) (House) - 2026-04-29: (H) Heard & Held -- Please Note Time Change -- (House) - 2026-04-29: (H) FINANCE at 09:00 AM ADAMS 519 (House) - 2026-04-29: Audio/Video (House) - 2026-04-08: (H) FIN (House) - 2026-04-08: (H) READ THE FIRST TIME - REFERRALS (House) - 2026-04-01: (S) VERSION: CSSB 130(FIN) (Senate) - 2026-04-01: (S) TRANSMITTED TO (H) (Senate) - 2026-04-01: (S) EFFECTIVE DATE(S) SAME AS PASSAGE (Senate) - 2026-04-01: (S) PASSED Y17 N3 (Senate) - 2026-04-01: (S) READ THE THIRD TIME CSSB 130(FIN) (Senate) - 2026-03-31: (S) ADVANCED TO THIRD READING 4/1 CAL (Senate) - 2026-03-31: (S) FIN CS ADOPTED UC (Senate) - 2026-03-31: (S) READ THE SECOND TIME (Senate) - 2026-03-31: (S) RULES TO CALENDAR 3/31/2026 (Senate) - 2026-03-25: (S) FN2: INDETERMINATE(REV) (Senate) - 2026-03-25: (S) NR: KAUFMAN, MERRICK (Senate) - 2026-03-25: (S) DNP: CRONK (Senate) - 2026-03-25: (S) AM: OLSON (Senate) - 2026-03-25: (S) DP: STEDMAN, HOFFMAN, KIEHL (Senate) - 2026-03-25: (S) FIN RPT CS 3DP 1AM 1DNP 2NR SAME TITLE (Senate) - 2026-03-24: (S) Moved CSSB 130(FIN) Out of Committee (Senate) - 2026-03-24: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-03-24: Audio/Video (House) - 2026-03-19: (S) Heard & Held (Senate) - 2026-03-19: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-03-19: Audio/Video (House) - 2026-03-10: (S) Minutes (SFIN) (Senate) - 2026-03-10: (S) Heard & Held (Senate) - 2026-03-10: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-03-10: Audio/Video (House) - 2026-03-05: (S) CS(RES)(CORRECTED) RECEIVED (Senate) - 2025-04-15: (S) FN1: INDETERMINATE(REV) (Senate) - 2025-04-15: (S) NR: MYERS, WIELECHOWSKI, HUGHES, CLAMAN (Senate) - 2025-04-15: (S) DP: GIESSEL, DUNBAR (Senate) - 2025-04-15: (S) RES RPT CS 2DP 4NR NEW TITLE (Senate) - 2025-04-11: (S) Minutes (SRES) (Senate) - 2025-04-11: (S) Moved CSSB 130(RES) Out of Committee (Senate) - 2025-04-11: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate) - 2025-04-11: Audio/Video (House) - 2025-04-09: (S) Minutes (SRES) (Senate) - 2025-04-09: (S) Heard & Held (Senate) - 2025-04-09: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate) - 2025-04-09: Audio/Video (House) - 2025-03-31: (S) Minutes (SRES) (Senate) - 2025-03-31: (S) Heard & Held (Senate) - 2025-03-31: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate) - 2025-03-31: Audio/Video (House) - 2025-03-12: (S) RES, FIN (Senate) - 2025-03-12: (S) READ THE FIRST TIME - REFERRALS (Senate) ## Bill text - Enrolled SB 130, 2026-05-17: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130Z), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0130Z.PDF) - CSSB 130(FIN), 2026-03-25: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130D), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0130D.PDF) - CSSB 130(RES)(Corrected), 2026-03-05: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130C), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0130C.PDF) - CSSB 130(RES), 2025-04-15: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130B), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0130B.PDF) - SB 130, 2025-03-12: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130A), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0130A.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 130 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130Z) - [Enrolled SB 130 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0130Z.PDF) - [CSSB 130(FIN) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130D) - [CSSB 130(FIN) (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0130D.PDF) - [CSSB 130(RES)(Corrected) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130C) - [CSSB 130(RES)(Corrected) (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0130C.PDF) - [CSSB 130(RES) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130B) - [CSSB 130(RES) (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0130B.PDF) - [SB 130 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0130A) - [SB 130 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0130A.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-SB130-34 (as of 2026-11-04).