# Alaska SB 164: ELIMINATE TAX DISCOUNTS Alaska SB 164, ELIMINATE TAX DISCOUNTS, is a 34th Legislature (2025-2026) Senate bill sponsored by Kelly Merrick (Republican); status became law, last action 2026-06-19 ((S) EFFECTIVE DATE(S) OF LAW 7/1/26) (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/AK-SB164-34 - 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 164 - State: Alaska - Session: 34th Legislature (2025-2026) - Title: ELIMINATE TAX DISCOUNTS - Status: became law - Chamber: Senate - Introduced: 2025-04-09 - Last action: 2026-06-19, (S) EFFECTIVE DATE(S) OF LAW 7/1/26 - Sponsor: Kelly Merrick (Republican) - Cosponsors: 3 - Touches household money: no - Roll calls: 3 (76 yes, 22 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Tobacco licensees get full stamp refunds: benefit, low. Beginning July 1, 2026, Alaska licensees get refunds or credits at full cigarette stamp value, without subtracting the former discount. Unused or damaged stamps qualify. Stamps also qualify on cigarettes that are unfit for use or sale, destroyed, or returned to the manufacturer. For those cigarette… - Fuel tax remitters lose filing deduction: cost, low. Beginning July 1, 2026, Alaska fuel dealers and users must remit the full fuel tax and surcharge due. They no longer keep 1% of the monthly amount, capped at $100, for filing on time. Dealers collect the tax and surcharge at sale and remit them by the last day of the following month. Dealers and us… - Tobacco businesses lose tax filing discounts: cost, low. Beginning July 1, 2026, Alaska tobacco tax licensees lose their 0.4% deduction for accounting and filing costs. They must remit the full tax due with their monthly return and pay full value for cigarette stamps. The former yearly stamp discount was 3% on the first $1 million and 2% on the next $1 m… ## Sponsors and cosponsors - Sponsor: Kelly Merrick (Republican), Senate - Cosponsor: Sara Hannan (Democratic), House - Cosponsor: Andy Josephson (Democratic), House - Cosponsor: Dan Saddler (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-05-20 | House | EFFECTIVE DATE(S) ADOPTED Y35 N4 A1 | pass | 35 | 4 | | | 2026-05-20 | House | PASSED Y25 N14 A1 | pass | 25 | 14 | | | 2026-03-31 | Senate | PASSED Y16 N4 | pass | 16 | 4 | | ## Actions (73) - 2026-06-19: (S) EFFECTIVE DATE(S) OF LAW 7/1/26 (Senate) - 2026-06-19: (S) LAW W/O GOVERNOR SIGNATURE 6/18 CHAPTER 14 SLA 26 (Senate) - 2026-06-04: (S) 10:14 A.M. 6/1/26 TRANSMITTED TO GOVERNOR (Senate) - 2026-05-20: (H) CROSS SPONSOR(S): JOSEPHSON (House) - 2026-05-20: (H) VERSION: CSSB 164(L&C) (House) - 2026-05-20: (H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT (House) - 2026-05-20: (H) EFFECTIVE DATE(S) ADOPTED Y35 N4 A1 (House) - 2026-05-20: (H) PASSED Y25 N14 A1 (House) - 2026-05-20: (H) READ THE THIRD TIME CSSB 164(L&C) (House) - 2026-05-20: (H) ADVANCED TO THIRD READING UC (House) - 2026-05-20: (H) READ THE SECOND TIME (House) - 2026-05-20: (H) RULES TO CALENDAR 5/20/2026 (House) - 2026-05-17: (H) CROSS SPONSOR(S): HANNAN (House) - 2026-05-15: (H) Minutes (HFIN) (House) - 2026-05-15: (H) Moved CSSB 164(L&C) Out of Committee -- Delayed to a 9:00 A.M. -- (House) - 2026-05-15: (H) FINANCE at 08:00 AM ADAMS 519 (House) - 2026-05-15: (H) FN1: (REV) (House) - 2026-05-15: (H) NR: TOMASZEWSKI, STAPP, BYNUM, MOORE (House) - 2026-05-15: (H) DP: GALVIN, HANNAN, SCHRAGE, JOSEPHSON, FOSTER (House) - 2026-05-15: (H) FIN RPT 5DP 4NR (House) - 2026-05-15: Audio/Video (House) - 2026-05-04: (H) CROSS SPONSOR(S): SADDLER (House) - 2026-05-04: (H) FN1: (REV) (House) - 2026-05-04: (H) NR: COULOMBE (House) - 2026-05-04: (H) DP: FRIER, CARRICK, HALL, FIELDS (House) - 2026-05-04: (H) L&C RPT 4DP 1NR (House) - 2026-05-01: (H) Moved CSSB 164(L&C) Out of Committee (House) - 2026-05-01: (H) LABOR & COMMERCE at 03:15 PM BARNES 124 (House) - 2026-05-01: Audio/Video (House) - 2026-04-29: (H) -- Delayed to 5 min. Following Session -- (House) - 2026-04-29: (H) LABOR & COMMERCE at 03:15 PM BARNES 124 (House) - 2026-04-29: Audio/Video (House) - 2026-04-24: (H) (House) - 2026-04-24: (H) LABOR & COMMERCE at 03:15 PM BARNES 124 (House) - 2026-04-24: Audio/Video (House) - 2026-04-20: (H) Heard & Held (House) - 2026-04-20: (H) LABOR & COMMERCE at 03:15 PM BARNES 124 (House) - 2026-04-20: Audio/Video (House) - 2026-04-01: (H) L&C, FIN (House) - 2026-04-01: (H) READ THE FIRST TIME - REFERRALS (House) - 2026-03-31: (S) VERSION: CSSB 164(L&C) (Senate) - 2026-03-31: (S) TRANSMITTED TO (H) (Senate) - 2026-03-31: (S) EFFECTIVE DATE(S) SAME AS PASSAGE (Senate) - 2026-03-31: (S) PASSED Y16 N4 (Senate) - 2026-03-31: (S) READ THE THIRD TIME CSSB 164(L&C) (Senate) - 2026-03-30: (S) ADVANCED TO THIRD READING 3/31 CAL (Senate) - 2026-03-30: (S) L&C CS ADOPTED UC (Senate) - 2026-03-30: (S) READ THE SECOND TIME (Senate) - 2026-03-30: (S) RULES TO CALENDAR 3/30/2026 (Senate) - 2026-03-25: (S) FN1: (REV) (Senate) - 2026-03-25: (S) NR: KAUFMAN, KIEHL (Senate) - 2026-03-25: (S) DP: OLSON, STEDMAN, HOFFMAN, CRONK, MERRICK (Senate) - 2026-03-25: (S) FIN RPT CS(L&C) 5DP 2NR (Senate) - 2026-03-24: (S) Moved CSSB 164 (L&C) Out of Committee (Senate) - 2026-03-24: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-03-24: Audio/Video (House) - 2026-03-17: (S) Heard & Held -- Please Note Time Change -- (Senate) - 2026-03-17: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate) - 2026-03-17: Audio/Video (House) - 2026-03-04: (S) FN1: (REV) (Senate) - 2026-03-04: (S) DP: MERRICK, GRAY-JACKSON (Senate) - 2026-03-04: (S) NR: BJORKMAN, YUNDT (Senate) - 2026-03-04: (S) L&C RPT CS 2NR 2DP SAME TITLE (Senate) - 2026-03-02: (S) Minutes (SL&C) (Senate) - 2026-03-02: (S) Moved CSSB 164(L&C) Out of Committee (Senate) - 2026-03-02: (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg) (Senate) - 2026-03-02: Audio/Video (House) - 2026-02-23: (S) Minutes (SL&C) (Senate) - 2026-02-23: (S) Heard & Held (Senate) - 2026-02-23: (S) LABOR & COMMERCE at 01:30 PM BELTZ 105 (TSBldg) (Senate) - 2026-02-23: Audio/Video (House) - 2025-04-09: (S) L&C, FIN (Senate) - 2025-04-09: (S) READ THE FIRST TIME - REFERRALS (Senate) ## Bill text - Enrolled SB 164, 2026-05-20: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0164Z), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0164Z.PDF) - CSSB 164(L&C), 2026-03-04: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0164B), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0164B.PDF) - SB 164, 2025-04-09: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0164A), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0164A.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 164 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0164Z) - [Enrolled SB 164 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0164Z.PDF) - [CSSB 164(L&C) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0164B) - [CSSB 164(L&C) (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0164B.PDF) - [SB 164 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0164A) - [SB 164 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0164A.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-SB164-34 (as of 2026-11-04).