# Alaska SB 92: CORP. INCOME TAX; OIL & GAS ENTITIES

Alaska SB 92, CORP. INCOME TAX; OIL & GAS ENTITIES, is a 34th Legislature (2025-2026) Senate bill sponsored by SENATE RESOURCES; status failed, last action 2025-05-09 ((S) REFERRED TO RULES) (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/AK-SB92-34
- 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 92
- State: Alaska
- Session: 34th Legislature (2025-2026)
- Title: CORP. INCOME TAX; OIL & GAS ENTITIES
- Status: failed
- Chamber: Senate
- Introduced: 2025-02-10
- Last action: 2025-05-09, (S) REFERRED TO RULES
- Sponsor: SENATE RESOURCES
- Cosponsors: 0
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: SENATE RESOURCES

## Actions (55)

- 2025-05-09: (S) REFERRED TO RULES (Senate)
- 2025-05-09: (S) FN1: INDETERMINATE(REV) (Senate)
- 2025-05-09: (S) DNP: KAUFMAN, CRONK (Senate)
- 2025-05-09: (S) NR: STEDMAN, MERRICK (Senate)
- 2025-05-09: (S) DP: OLSON, HOFFMAN, KIEHL (Senate)
- 2025-05-09: (S) FIN RPT CS 3DP 2NR 2DNP SAME TITLE (Senate)
- 2025-05-07: (S) Minutes (SFIN) (Senate)
- 2025-05-07: (S) Moved CSSB 92(FIN) Out of Committee (Senate)
- 2025-05-07: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-05-07: Audio/Video (House)
- 2025-05-06: (S) Minutes (SFIN) (Senate)
- 2025-05-06: (S) Heard & Held (Senate)
- 2025-05-06: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-05-06: Audio/Video (House)
- 2025-05-01: (S) Minutes (SFIN) (Senate)
- 2025-05-01: (S) Heard & Held -- Please Note Time Change -- (Senate)
- 2025-05-01: (S) FINANCE at 01:30 PM SENATE FINANCE 532 (Senate)
- 2025-05-01: Audio/Video (House)
- 2025-04-15: (S) Minutes (SFIN) (Senate)
- 2025-04-15: (S) Heard & Held (Senate)
- 2025-04-15: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-04-15: Audio/Video (House)
- 2025-04-09: (S) Minutes (SFIN) (Senate)
- 2025-04-09: (S) Heard & Held (Senate)
- 2025-04-09: (S) FINANCE at 09:00 AM SENATE FINANCE 532 (Senate)
- 2025-04-09: Audio/Video (House)
- 2025-04-04: (S) FN1: INDETERMINATE(REV) (Senate)
- 2025-04-04: (S) AM: KAWASAKI (Senate)
- 2025-04-04: (S) NR: CLAMAN (Senate)
- 2025-04-04: (S) DNP: HUGHES, MYERS (Senate)
- 2025-04-04: (S) DP: GIESSEL, DUNBAR, WIELECHOWSKI (Senate)
- 2025-04-04: (S) RES RPT CS 3DP 2DNP 1NR 1AM SAME TITLE (Senate)
- 2025-04-02: (S) Minutes (SRES) (Senate)
- 2025-04-02: (S) Moved CSSB 92(RES) Out of Committee (Senate)
- 2025-04-02: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate)
- 2025-04-02: Audio/Video (House)
- 2025-03-28: (S) Minutes (SRES) (Senate)
- 2025-03-28: (S) Heard & Held (Senate)
- 2025-03-28: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate)
- 2025-03-28: Audio/Video (House)
- 2025-03-14: (S) Minutes (SRES) (Senate)
- 2025-03-14: (S) Heard & Held (Senate)
- 2025-03-14: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate)
- 2025-03-14: (S) PRIME SPONSOR CHANGED - SENATE RESOURCES COMMITTEE REPLACED SENATOR YUNDT UC (Senate)
- 2025-03-14: Audio/Video (House)
- 2025-03-03: (S) Minutes (SRES) (Senate)
- 2025-03-03: (S) Heard & Held (Senate)
- 2025-03-03: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate)
- 2025-03-03: Audio/Video (House)
- 2025-02-19: (S) Minutes (SRES) (Senate)
- 2025-02-19: (S) Heard & Held (Senate)
- 2025-02-19: (S) RESOURCES at 03:30 PM BUTROVICH 205 (Senate)
- 2025-02-19: Audio/Video (House)
- 2025-02-10: (S) RES, FIN (Senate)
- 2025-02-10: (S) READ THE FIRST TIME - REFERRALS (Senate)

## Bill text

- CSSB 92(FIN), 2025-05-09: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0092C), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0092C.PDF)
- CSSB 92(RES), 2025-04-04: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0092B), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0092B.PDF)
- SB 92, 2025-02-10: [HTML](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0092A), [PDF](https://www.akleg.gov/PDF/34/Bills/SB0092A.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
- [CSSB 92(FIN) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0092C)
- [CSSB 92(FIN) (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0092C.PDF)
- [CSSB 92(RES) (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0092B)
- [CSSB 92(RES) (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0092B.PDF)
- [SB 92 (HTML)](https://www.akleg.gov/basis/Bill/Text/34?Hsid=SB0092A)
- [SB 92 (PDF)](https://www.akleg.gov/PDF/34/Bills/SB0092A.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-SB92-34 (as of 2026-11-04).