00                            HOUSE BILL NO. 100                                                                          
01 "An Act establishing a tax on federal campaign spending in the state; and providing for                                 
02 an effective date."                                                                                                     
03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
04    * Section 1. AS 43 is amended by adding a new chapter to read:                                                     
05                 Chapter 62. Federal Campaign Spending Tax.                                                            
06            Sec. 43.62.010. Levy of federal campaign tax. A tax of five percent is levied                              
07       on the amount expended in the state for a federal political campaign. In this section,                            
08                 (1)  "amount expended" includes an amount expended for media,                                           
09       salaries, consultants, and federally reportable expenses;                                                         
10                 (2)  "federally reportable expense" means a disbursement or                                             
11       expenditure required to be reported to the Federal Election Commission under 52                                   
12       U.S.C. 30104.                                                                                                     
13            Sec. 43.62.020. Payment of federal campaign tax. The tax levied by                                         
14       AS 43.62.010 is due at the time the expenditure is made. A federal political campaign                             

01       shall collect the tax and remit the tax to the department in accordance with regulations                          
02       adopted by the department.                                                                                        
03            Sec. 43.62.030. Relationship to municipal taxes. The tax levied by                                         
04       AS 43.62.010 is in addition to any tax imposed by a municipality.                                                 
05    * Sec. 2. This Act takes effect January 1, 2026.