Bill History/Action for Legislature

Bill SB 92
Current Status (S) FIN
Status Date 04/04/2025

Bill Version
Short Title CORP. INCOME TAX; OIL & GAS ENTITIES

Sponsor(S) SENATE RESOURCES
Title "An Act establishing an income tax on certain entities producing or transporting oil or gas in the state; and providing for an effective date."

Actions
Full Text
Fiscal Notes
Amendments
Minutes and Audio
Documents

Version	Amended Name	PDF	Date	House
Full Text of SB 92			Intro/ Offered	Passed
SB0092A	SB 92	pdf	02/10/2025
SB0092B	CSSB 92(RES)	pdf	04/04/2025

Fiscal Action Summary

Fiscal Note	Preparer	Date	Chamber	Fiscal Impact	Cmte Report	Approp Bill
SB 92				Published
pdf Fiscal Note 1	Revenue	04/04/2025	S	Y	SRES

Bill Amendments Summary

Bill : SB 92

Amendments that are adopted are incorporated into the next version of the bill.
PDF versions of the amendment may have slight variations from the Journal entry. The Journal should be considered the authoritative version.

Amendment	Chamber	Action	Date	Page	PDF
			Action	Journal

House and Senate Minutes/Recordings

Bill : SB 92

Meeting Date	Start Time	Title
4/15/2025	9:00 AM	SENATE FINANCE	Audio/Video
4/9/2025	9:00 AM	SENATE FINANCE	Audio/Video
4/2/2025	3:30 PM	SENATE RESOURCES	Audio/Video
3/28/2025	3:30 PM	SENATE RESOURCES	Audio/Video
3/14/2025	3:30 PM	SENATE RESOURCES	Audio/Video
3/3/2025	3:30 PM	SENATE RESOURCES	Audio/Video
2/19/2025	3:30 PM	SENATE RESOURCES	Audio/Video

Documents for Bill SB 92 34th Legislature

Additional documents may be added - continue to check back.

Document Name	Date/Time	Subjects
SB 92 Public Testimony 041525.pdf	SFIN 4/15/2025 9:00:00 AM	SB 92
SB 92 Sponsor Statement 04.15.25.pdf	SFIN 4/15/2025 9:00:00 AM	SB 92
SB 92 Public Testimony 041425.pdf	SFIN 4/15/2025 9:00:00 AM	SB 92
SB 92 citizen testimony.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Stokes.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 â€“ Opposition Carlstrom.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimoy Kandror.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Rennolds.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Schmidt.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Droop.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Support Letter 4_02_25.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 testimony Stead.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Fredeen.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Sponsor Statement.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Sectional Analysis v.S.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Explanation of Changes v.L to v.S.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Allmeroth.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Martin.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Baily.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Brown.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Faust.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Maurer.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Griswold.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Demers.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Long.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 DOR Presentation to SRES.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Historical Documents Provided by (S)RES.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 IRS 2024 Form 6251.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 IRS Qualified Business Income Deduction.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Legislative Research Alaska Business Entities and Taxation.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Public Testimony.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Sectional Analysis v.S	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Fiscal Note DOR - OLD NOTE.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Presentation to Senate Finance 4.9.25.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Testimony Wuestenfeld.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Invited Testimony Presentation - CPA Tax Analysis Slides $10B.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Hilcorp Senate Resources Committee Presentation.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
SB 92 DOR Presentation to SRES.pdf	SFIN 4/9/2025 9:00:00 AM SRES 4/2/2025 3:30:00 PM	SB 92
SB 92 Hilcorp Senate Resources Committee Presentation.pdf	SAAF 4/2/2025 3:30:00 PM	SB 92
SB 92 CPA Examples - $1B Net Taxable - Pre Ak Tax (Corrected).pdf	SAAF 4/2/2025 3:30:00 PM	SB 92
SB 92 Supporting Document - simplified $1 billion tax analysis 4.2.2025.pdf	SAAF 4/2/2025 3:30:00 PM	SB 92
IRS 2024 Form 6251.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
SB 92 CPA Examples - $1B Net Taxable - Pre Ak Tax.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
L.8.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
L.7.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
L.6.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
L.5.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
L.4.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
L.3.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
IRS Qualified Business Income Deduction.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
SB 92 Email DOR to SRES Staff 3.11.25 re DOR Response to Questions.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Email DOR to SRES Staff 3.11.25 re DOR Response to Questions.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
SB 92 Email DOR to Senators 3.4.25 re Meeting Follow Up & Docs.pdf	SFIN 4/9/2025 9:00:00 AM SRES 4/2/2025 3:30:00 PM	SB 92
Hilcorp - Where We Operate.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
Legislative Research on S-Corps in Other States.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
Legislative Research Alaska Business Entities and Taxation.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
Hilcorp - Where We Operate Extracted Data.pdf	SRES 4/2/2025 3:30:00 PM	SB 92
Legislative Research on S-Corps in Other States.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
Hilcorp - Where We Operate.pdf	SFIN 4/9/2025 9:00:00 AM	SB 92
SB 92 Sectional Analysis v.L.pdf	SAAF 3/28/2025 3:30:00 PM	SB 92
SB 92 Explanation of Changes v.N to v.L.pdf	SAAF 3/28/2025 3:30:00 PM	SB 92
SB 92 Public Testimony.pdf	SRES 3/28/2025 3:30:00 PM	SB 92
SB 92 Sectional Analysis v.L.pdf	SRES 3/28/2025 3:30:00 PM	SB 92
SB 92 Explanation of Changes v.A to v.L.pdf	SRES 3/28/2025 3:30:00 PM	SB 92
L.pdf	SRES 3/28/2025 3:30:00 PM	SB 92
SB 92 Public Testimony AKPIRG.pdf	SRES 3/14/2025 3:30:00 PM	SB 92
SB 92 Public Testimony.pdf	SRES 3/14/2025 3:30:00 PM	SB 92
SB 92 Supporting Document - Tax analysis 3.13.2025.pdf	SRES 3/14/2025 3:30:00 PM	SB 92
SB 92 Supporting Document - Tax analysis slides.pdf	SRES 3/14/2025 3:30:00 PM	SB 92
SB 92 Comparison to C-Corp Tax Structure.pdf	SRES 3/14/2025 3:30:00 PM	SB 92
3.3.25 DOR Response to SRES SB92 Questions.pdf	SRES 3/3/2025 3:30:00 PM	SB 92
2.19.25 SB 92 Combined Historical Documents Provided by (S)RES.pdf	SRES 2/19/2025 3:30:00 PM	SB 92
SB 92 Fiscal Note DOR.pdf	SRES 2/19/2025 3:30:00 PM	SB 92
SB0092A.pdf	SRES 2/19/2025 3:30:00 PM	SB 92
SB 92- Sponsor Statement.pdf	SRES 2/19/2025 3:30:00 PM	SB 92
SB 92- Sectional Analysis.pdf	SRES 2/19/2025 3:30:00 PM	SB 92

Jrn Date	Jrn Page	Text
2/10/2025	225	(S) READ THE FIRST TIME - REFERRALS
2/10/2025	225	(S) RES, FIN
2/19/2025	Text	(S) RESOURCES at 03:30 PM BUTROVICH 205
2/19/2025	Text	(S) Heard & Held
3/3/2025	Text	(S) RESOURCES at 03:30 PM BUTROVICH 205
3/3/2025	Text	(S) Heard & Held
3/14/2025	515	(S) PRIME SPONSOR CHANGED - SENATE RESOURCES COMMITTEE REPLACED SENATOR YUNDT
3/14/2025	Text	(S) RESOURCES at 03:30 PM BUTROVICH 205
3/14/2025	Text	(S) Heard & Held
3/28/2025	Text	(S) RESOURCES at 03:30 PM BUTROVICH 205
3/28/2025	Text	(S) Heard & Held
4/2/2025	Text	(S) RESOURCES at 03:30 PM BUTROVICH 205
4/2/2025	Text	(S) Moved CSSB 92(RES) Out of Committee
4/4/2025	699	(S) RES RPT CS 3DP 2DNP 1NR 1AM SAME TITLE
4/4/2025	699	(S) DP: GIESSEL, WIELECHOWSKI, DUNBAR
4/4/2025	699	(S) DNP: HUGHES, MYERS
4/4/2025	699	(S) NR: CLAMAN
4/4/2025	699	(S) AM: KAWASAKI
4/4/2025	699	(S) FN1: INDETERMINATE(REV)
4/4/2025	699	(S) REFERRED TO FINANCE
4/9/2025	Text	(S) FINANCE at 09:00 AM SENATE FINANCE 532
4/9/2025	Text	(S) Heard & Held
4/15/2025	Text	(S) FINANCE at 09:00 AM SENATE FINANCE 532
4/15/2025	Text	(S) Heard & Held

Similar Subject Match or Exact Subject Match
CORPORATIONS
ENERGY
LAND
LEASES
OIL & GAS
PUBLIC CORPORATIONS
RESOURCES
REVENUE
TAXATION