Alaska legislation · 34th Legislature
Alaska SB113: APPORTION TAXABLE INCOME;DIGITAL BUSINESS
Status: Chaptered, January 22, 2026
An Act relating to the Multistate Tax Compact; relating to apportionment of income to the state; relating to highly digitized businesses subject to the Alaska Net Income Tax Act; and providing for an effective date.
What the bill says
From the introduced text:
LAWS OF ALASKA Source Chapter No. SB 113 _______ Relating to the Multistate Tax Compact; relating to apportionment of income to the state; relating to highly digitized businesses subject to the Alaska Net Income Tax Act; and providing for an effective date. _______________ THE ACT FOLLOWS ON PAGE Enrolled SB Relating to the Multistate Tax Compact; relating to apportionment of income to the state; relating to highly digitized businesses subject to the Alaska Net Income Tax Act; and providing for an effective date. _______________ * Section 1. AS 43.19.010 is amended to read: Sec. 43.19.010. Compact. The Multistate Tax Compact is hereby enacted into law and entered into with all jurisdictions legally joining in it, in the form substantially as follows: ARTICLE I. PURPOSES. The purposes of this compact are to: 1. Facilitate proper determination of state and local tax liability of multistate taxpayers, including the equitable apportionment of tax bases and settlement of apportionment disputes. -1- Enrolled SB 2. Promote uniformity or compatibility in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. ARTICLE II. DEFINITIONS. As used in this compact: 1. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or …
Sponsors
- Rules, Senate (I) · primary sponsor
Latest actions
- : (S) JOINT SESSION at 09:00 AM HOUSE CHAMBER
- : (S) GOVERNOR VETO SUSTAINED Y35 N25
- : (S) MOTION TO OVERRIDE VETO
- : (S) VETOED BY GOVERNOR 9/27/25
- : (S) 10:00 A.M. 9/8/25 TRANSMITTED TO GOVERNOR
- : (H) Minutes (HFIN)
- : (H) <Bill Hearing Canceled> -- Delayed to 2:00 pm --
- : (H) FINANCE at 01:30 PM ADAMS 519
- : (H) VERSION: SB 113
- : (H) RETURN TO (S), TRANSMIT TO GOVERNOR NEXT
Votes
- PASSED (January 22, 2026): 14 yea, 6 nay, passed
- GOVERNOR VETO SUSTAINED (January 22, 2026): 35 yea, 25 nay, failed
- PASSED (May 7, 2025): 26 yea, 14 nay, passed
- PASSED (May 7, 2025): 34 yea, 6 nay, passed
- EFFECTIVE DATE(S) ADOPTED (May 7, 2025): 32 yea, 8 nay, passed
- AM NO 1 FAILED (May 7, 2025): 16 yea, 21 nay, failed
Subjects: BUSINESS, REVENUE, CORPORATIONS, SCIENCE & TECHNOLOGY, INTERNET, REGULATIONS, TAXATION, SALES
Common questions
- What is SB113?
- SB113 is a bill in the Alaska Legislature (34th Legislature): APPORTION TAXABLE INCOME;DIGITAL BUSINESS.
- What does SB113 do?
- An Act relating to the Multistate Tax Compact; relating to apportionment of income to the state; relating to highly digitized businesses subject to the Alaska Net Income Tax Act; and providing for an effective date.
- What is the status of SB113?
- Chaptered as of January 22, 2026. Latest action: (S) JOINT SESSION at 09:00 AM HOUSE CHAMBER (January 22, 2026).
- Who sponsored SB113?
- Rules, Senate (I).
- Where is the official record for SB113?
- On the Alaska Legislature website: https://www.akleg.gov/basis/Bill/Detail/34?Root=SB 113
Source: official Alaska record. Tracked by Delilah, AI for legislation across all 50 states and Congress.