SB 179-PROPERTY TRANSFER TAX; MUNI TELECOMM TAX  2:02:21 PM CHAIR DUNBAR reconvened the meeting and announced the consideration of SENATE BILL NO. 179 "An Act prohibiting municipalities from levying a tax on the transfer of real property; prohibiting the state from levying a tax on the transfer of real property; and relating to municipal taxation of mobile telecommunications services." This second meeting on SB 179 is to hear a recap of the bill, review a Legal Services memo, and take up an amendment. He invited Mr. Jackson to put himself on the record and explain the memo. 2:02:58 PM KONRAD JACKSON, Staff, Senator Jesse Bjorkman, Alaska State Legislature, Juneau, Alaska, explained a Legal Services memo dated February 19, 2024, written by Mr. Dunmire. It explains the session law repealer found in SB 179. He drew attention to the top of page 2, the crux of the memo, which reads: If that condition is metif the federal law is struck down by a courtthen AS 29.45.750 will be automatically repealed. MR. JACKSON said that since this section is referred to in the bill, it points to a section of the statute that would no longer exist. He said the repealer in Section 8 is a clarifying amendment inserted by Legal Services. 2:04:05 PM CHAIR DUNBAR agreed that the repealer in Section 8 does not seem to make a substantive change. 2:04:46 PM SENATOR BJORKMAN moved to adopt conceptual Amendment 1: CONCEPTUAL AMENDMENT 1 OFFERED IN THE SENATE BY SENATOR BJORKMAN TO: SB 179 Page 2, following line 19: Insert "For the purposes of this chapter, transfer has the meaning found in AS 34.70.200(4)." SENATOR BJORKMAN further moved for authorization of Legislative Legal to make technical and conforming changes as needed. CHAIR DUNBAR objected for purposes of discussion. SENATOR BJORKMAN explained that the definition of "transfer" is found in statutes, and conceptual Amendment 1 adds that statutory cite to the bill. The definition would provide clarity to local sub-political units, such as municipalities. 2:05:26 PM CHAIR DUNBAR confirmed that committee members had the definition before them, then withdrew his objection. Finding no further objection, conceptual Amendment 1 was adopted. CHAIR DUNBAR invited Senator Bjorkman to make closing remarks. 2:06:14 PM SENATOR BJORKMAN expressed appreciation to the chair for hearing SB 179. He said he was happy to clarify the session law repealer and bring forward legislation that proposes to relieve property owners from the potential burden of onerous transfer taxes. 2:06:46 PM CHAIR DUNBAR solicited the will of the committee. 2:06:50 PM SENATOR GIESSEL moved to report SB 179, work order 33-LS1093\A, as amended, from committee with individual recommendations and attached fiscal note(s). 2:07:14 PM CHAIR DUNBAR found no objection and CSSB 179(CRA) was reported from the Senate Community and Regional Affairs Standing Committee. 2:07:42 PM There being no further business to come before the committee, Chair Dunbar adjourned the Senate Community and Regional Affairs Standing Committee meeting at 2:07 p.m.