The Alaska House on Tuesday advanced House Bill 280, legislation targeting multi-state corporate taxation and highly digitized businesses, while rejecting a series of amendments that included proposals to tax artificial intelligence companies and restrict AI from nuclear systems. House Bill 280 aims to update Alaska's corporate tax structure to better capture revenue from multi-state corporations and digital businesses operating in the state. The legislation would modify how these companies calculate their Alaska tax obligations by adjusting apportionment formulas and establishing new nexus standards for digital commerce activities. The bill specifically addresses challenges in taxing companies that conduct significant business in Alaska through digital platforms without maintaining a physical presence in the state. Representative Andrew Gray proposed Amendment 3, which would have imposed taxes on AI corporations with substantial global revenue. The amendment failed by a vote of 4 yeas to 34 nays after facing bipartisan opposition. Representative Will Stapp opposed the proposal, citing concerns about the tax structure's impact on businesses. Representative Kevin McCabe warned that such taxation could deter data centers from establishing operations in Alaska. Gray also proposed Amendment 4, seeking to prohibit AI systems from interacting with nuclear weapons or facilities, referencing research on AI behavior in crisis simulations. That amendment failed 1 yea to 37 nays. Two additional amendments were unsuccessful: Amendment 1 to reduce corporate tax brackets resulted in a 19-19 tie, while Amendment 2 to delay implementation until 2028 failed 18-20. The amendments were proposed as legislators continue to examine how Alaska should regulate and tax emerging technologies while maintaining its competitiveness for business investment. The rejected proposals reflected broader national debates about AI oversight and taxation of technology companies. Across the United States, state and federal lawmakers are grappling with how to regulate artificial intelligence systems, particularly in sensitive applications, while technology taxation has become a contentious issue as states seek to capture revenue from digital commerce that often crosses traditional jurisdictional boundaries. House Bill 280 will proceed to the Senate for consideration following the advancement on Tuesday.