---
type: "Bill"
title: "An Act relating to the allocation and apportionment of income of a public utility for purposes of the Alaska Net Income Tax Act; and providing for an effective date."
description: "An Act relating to the allocation and apportionment of income of a public utility for purposes of the Alaska Net Income Tax Act; and providing for an effective date."
jurisdiction: "us/states/ak"
legislature: "Alaska Legislature"
session: "30"
identifier: "HB 398"
citation: "Alaska HB 398 (30)"
classification: ["bill"]
subjects: ["BUSINESS", "COMPACTS", "CORPORATIONS", "CREDIT", "INTERNATIONAL RELATIONS", "REVENUE", "TAXATION", "UTILITIES"]
status: "enacted"
primary_sponsors: ["FINANCE"]
version_count: 3
action_count: 40
vote_count: 2
first_action: "2018-02-23"
last_action: "2018-11-07"
source: "openstates"
source_identifier: "ocd-bill/9d3d2f80-dccb-47c0-b479-20c4e6265a06"
source_url: "https://www.akleg.gov/basis/Bill/Detail/30?Root=HB398"
source_hash: "37ccb9d5611ded1e4a1830da857349d860e0b375e1116761ef0b80b68de98f90"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ak"]
---

# Alaska HB 398 (30) — An Act relating to the allocation and apportionment of income of a public utility for purposes of the Alaska Net Income Tax Act; and providing for an effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB0398A** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/30?hsid=HB0398A)
2. **HB0398B** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/30?hsid=HB0398B)
3. **HB0398Z** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/30?hsid=HB0398Z)

## Votes

- Shall SENATE CS FOR HOUSE BILL NO. 398(FIN) "An Act relating to the allocation and apportionment of income of a public utility for purposes of the Alaska Net Income Tax Act; and providing for an effective date" pass the Senate? — **18–0** (pass) · upper
- Shall HB 398 pass the House? — **40–0** (pass) · lower

## Sponsors

- FINANCE — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-02-23** Read the first time - REFERRALS `introduction, reading-1`
- **2018-02-23** Referred to Finance `referral-committee`
- **2018-04-05** FIN RPT 4DP 7NR
- **2018-04-05** FIN Do Pass: GARA, THOMPSON, SEATON, FOSTER `committee-passage`
- **2018-04-05** FIN No Recommendation: WILSON, KAWASAKI, GRENN, PRUITT, ORTIZ, GUTTENBERG, TILTON
- **2018-04-05** Fiscal Note 1: Indeterminate fiscal impact (Revenue)
- **2018-04-11** RULES TO CALENDAR 4/11/2018
- **2018-04-11** Read the second time `reading-2`
- **2018-04-11** ADVANCED TO THIRD READING UC
- **2018-04-11** Read the third time HB 398 `reading-3`
- **2018-04-11** PASSED Y40 `passage`
- **2018-04-11** EFFECTIVE DATE(S) SAME AS PASSAGE
- **2018-04-11** TRANSMITTED TO (S)
- **2018-04-11** VERSION: HB 398
- **2018-04-12** Read the first time - REFERRALS `introduction, reading-1`
- **2018-04-12** Referred to State Affairs and Finance `referral-committee`
- **2018-04-20** STA RPT 3DP 2NR
- **2018-04-20** STA Do Pass: MEYER, GIESSEL, EGAN `committee-passage`
- **2018-04-20** STA No Recommendation: WILSON, COGHILL
- **2018-04-20** Fiscal Note 1: Indeterminate fiscal impact (Revenue)
- **2018-05-04** FIN RPT SCS 3DP 1NR SAME TITLE
- **2018-05-04** FIN Do Pass: BISHOP, STEVENS, MICCICHE `committee-passage`
- **2018-05-04** FIN No Recommendation: OLSON
- **2018-05-04** Fiscal Note 1: Indeterminate fiscal impact (Revenue)
- **2018-05-10** RULES TO CALENDAR 5/10/2018
- **2018-05-10** Read the second time `reading-2`
- **2018-05-10** FIN SCS ADOPTED UC
- **2018-05-10** ADVANCED TO THIRD READING UC
- **2018-05-10** Read the third time SCS HB 398(FIN) `reading-3`
- **2018-05-10** PASSED Y18 N- E1 A1 `passage`
- **2018-05-10** EFFECTIVE DATE(S) SAME AS PASSAGE
- **2018-05-10** TRANSMITTED TO (H) AS AMENDED
- **2018-05-10** VERSION: SCS HB 398(FIN)
- **2018-05-11** CONCUR MESSAGE READ AND HELD
- **2018-05-11** CONCUR MESSAGE TAKEN UP
- **2018-05-11** CONCUR AM OF (S) Y39 E1
- **2018-05-11** EFFECTIVE DATE(S) SAME AS PASSAGE
- **2018-11-07** 1:37 PM 7/9/18 Transmitted to Governor `executive-receipt`
- **2018-11-07** Signed into law 7/13 CHAPTER 55 SLA 18 `executive-signature`
- **2018-11-07** EFFECTIVE DATE(S) OF LAW SEE CHAPTER

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d3d2f80-dccb-47c0-b479-20c4e6265a06`. Confidence: reported (aggregated from official Alaska legislature records).