---
type: "Bill"
title: "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date."
description: "An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date."
jurisdiction: "us/states/ak"
legislature: "Alaska Legislature"
session: "34"
identifier: "HB 123"
citation: "Alaska HB 123 (34)"
classification: ["bill"]
subjects: ["BUSINESS", "COURTS", "MOTOR VEHICLES", "REVENUE", "SUBPOENAS", "TAXATION"]
status: "enacted"
primary_sponsors: ["Mccabe"]
version_count: 4
action_count: 64
vote_count: 4
first_action: "2025-03-05"
last_action: "2025-07-30"
source: "openstates"
source_identifier: "ocd-bill/029cfbf5-065a-409d-abb0-26693e30840c"
source_url: "https://www.akleg.gov/basis/Bill/Detail/34?Root=HB123"
source_hash: "70e63db245ff39156b3fbb32862b63600ef01c49a2f99859d8efe8da84b215ae"
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 123 (34) — An Act relating to vehicle rental taxes; relating to the issuance of subpoenas related to tax records; and providing for an effective date.

## Version chain

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

1. **CSHB 123(FIN)** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123B)
2. **Enrolled HB 123** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123Z)
3. **HB 123** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123A)
4. **SCS CSHB 123(FIN)** (committee substitute) — [source](https://www.akleg.gov/basis/Bill/Text/34?Hsid=HB0123C)

## Votes

- (H) CONCUR AM OF (S) Y39 N1 #1356 — **39–1** (pass) · lower
- (H) EFFECTIVE DATE(S) ADOPTED Y40 #1356 — **40–0** (pass) · lower
- (S) PASSED Y20 N- #1372 — **20–0** (pass) · upper
- (H) PASSED Y38 N2 #1140 — **38–2** (pass) · lower

## Sponsors

- Mccabe — primary (person)
- Claman — cosponsor (person)
- Cronk — cosponsor (person)
- Dunbar — cosponsor (person)
- Yundt — cosponsor (person)

## Timeline

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

- **2025-03-05** (H) READ THE FIRST TIME - REFERRALS `reading-1`
- **2025-03-05** (H) L&C, FIN
- **2025-03-12** (H) LABOR & COMMERCE at 03:15 PM BARNES 124
- **2025-03-12** (H) Heard & Held
- **2025-03-12** (H) Minutes (HL&C)
- **2025-03-19** (H) LABOR & COMMERCE at 03:15 PM BARNES 124
- **2025-03-19** (H) Moved HB 123 Out of Committee
- **2025-03-19** (H) Minutes (HL&C)
- **2025-03-21** (H) L&C RPT 6DP 1AM
- **2025-03-21** (H) DP: NELSON, SADDLER, COULOMBE, BURKE, HALL, FIELDS
- **2025-03-21** (H) AM: CARRICK
- **2025-03-21** (H) FN1: INDETERMINATE(REV)
- **2025-04-11** (H) FINANCE at 01:30 PM ADAMS 519
- **2025-04-11** (H) -- MEETING CANCELED --
- **2025-04-25** (H) FINANCE at 01:30 PM ADAMS 519
- **2025-04-25** (H) Scheduled but Not Heard -- Delayed to 10 minutes Following Session --
- **2025-04-25** (H) Minutes (HFIN)
- **2025-04-29** (H) FINANCE at 10:00 AM ADAMS 519
- **2025-04-29** (H) Heard & Held -- Please Note Time Change --
- **2025-04-29** (H) Minutes (HFIN)
- **2025-05-07** (H) FINANCE at 09:00 AM ADAMS 519
- **2025-05-07** (H) Heard & Held -- Please Note Time Change --
- **2025-05-07** (H) Minutes (HFIN)
- **2025-05-07** (H) FINANCE at 01:30 PM ADAMS 519
- **2025-05-07** (H) Moved CSHB 123(FIN) Out of Committee
- **2025-05-07** (H) Minutes (HFIN)
- **2025-05-09** (H) FIN RPT CS(FIN) 7DP 2NR 2AM
- **2025-05-09** (H) DP: BYNUM, JOHNSON, HANNAN, ALLARD, STAPP, JIMMIE, FOSTER
- **2025-05-09** (H) NR: TOMASZEWSKI, JOSEPHSON
- **2025-05-09** (H) AM: GALVIN, SCHRAGE
- **2025-05-09** (H) FN1: INDETERMINATE(REV)
- **2025-05-12** (H) RULES TO CALENDAR 5/12/2025
- **2025-05-12** (H) READ THE SECOND TIME `reading-2`
- **2025-05-12** (H) FIN CS ADOPTED UC
- **2025-05-12** (H) ADVANCED TO THIRD READING UC `reading-3`
- **2025-05-12** (H) READ THE THIRD TIME CSHB 123(FIN) `reading-3`
- **2025-05-12** (H) PASSED Y38 N2 `passage`
- **2025-05-12** (H) EFFECTIVE DATE(S) SAME AS PASSAGE
- **2025-05-12** (H) TRANSMITTED TO (S) `passage`
- **2025-05-12** (H) VERSION: CSHB 123(FIN)
- **2025-05-13** (S) READ THE FIRST TIME - REFERRALS `reading-1`
- **2025-05-13** (S) FIN
- **2025-05-16** (S) FIN RPT SCS(FIN) 7DP SAME TITLE
- **2025-05-16** (S) DP: OLSON, STEDMAN, HOFFMAN, KAUFMAN, CRONK, MERRICK, KIEHL
- **2025-05-16** (S) FN1: INDETERMINATE(REV)
- **2025-05-16** (S) FINANCE at 09:00 AM SENATE FINANCE 532
- **2025-05-16** (S) Moved SCS CSHB 123(FIN) Out of Committee
- **2025-05-16** (S) Minutes (SFIN)
- **2025-05-19** (S) RULES TO CALENDAR 5/19/2025
- **2025-05-19** (S) READ THE SECOND TIME `reading-2`
- **2025-05-19** (S) FIN SCS ADOPTED UC
- **2025-05-19** (S) ADVANCED TO THIRD READING 5/20 CAL `reading-3`
- **2025-05-20** (S) READ THE THIRD TIME SCS CSHB 123(FIN) `reading-3`
- **2025-05-20** (S) CROSS SPONSOR(S): DUNBAR, CRONK, CLAMAN, YUNDT
- **2025-05-20** (S) PASSED Y20 N- `passage`
- **2025-05-20** (S) EFFECTIVE DATE(S) SAME AS PASSAGE
- **2025-05-20** (S) TRANSMITTED TO (H) AS AMENDED `passage`
- **2025-05-20** (S) VERSION: SCS CSHB 123(FIN)
- **2025-05-20** (H) CONCUR MESSAGE RECEIVED AND TAKEN UP
- **2025-05-20** (H) CONCUR AM OF (S) Y39 N1
- **2025-05-20** (H) EFFECTIVE DATE(S) ADOPTED Y40
- **2025-07-30** (H) 12:05 P.M. 6/17/25 Transmitted to Governor `executive-receipt`
- **2025-07-30** (H) LAW W/O GOV SIGNATURE 7/10 CHAPTER 18 SLA 25 `became-law`
- **2025-07-30** (H) EFFECTIVE DATE(S) OF LAW SEE CHAPTER `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/029cfbf5-065a-409d-abb0-26693e30840c`. Confidence: reported (aggregated from official Alaska legislature records).