This is a tax tutorial for gubernatorial candidates, for legislators who will report to work next year and for the Alaska public.

Think of it as homework, with more than eight months to complete the assignment that is not due until the November election. The homework is intended to inform, not settle the debate over a state sales tax or state income tax — or neither, which is the preferred option for many Alaskans.

But for those Alaskans willing to consider a tax as a personal responsibility to help fund schools, roads, public safety, child care, state troopers, prisons, foster care and everything else necessary for healthy and productive lives, someday they will need to decide on a state income tax or a state sales tax after they accept the checkbook reality that oil and Permanent Fund earnings are not enough.

This homework assignment is intended to get people thinking with facts, not emotions. Electing the right candidates will be the first test.

Alaskans have until the next election because nothing will change this year. It will take a new political alignment led by a reality-based governor to organize support in the Legislature and among the public.

But next year, maybe, with the right elected leadership, Alaskans can debate a state sales tax or personal income tax. Plus, of course, corporate taxes and oil production taxes, but those are for another school day.

One of the biggest arguments in favor of a state sales tax is that visitors would pay it. Yes, they would, but not as much as many Alaskans think.

Air travel is exempt from sales taxes. So are cruise ship tickets. That’s federal law, which means much of what tourists spend on their Alaska vacation is beyond the reach of a state sales tax.

Cutting further into potential revenues, state and federal law exempts flightseeing tours from sales tax, which is a particularly costly exemption when you think about how much visitors spend on airplane and helicopter tours.

That leaves sales tax supporters collecting from tourists on T-shirts, gifts for grandchildren, artwork, postcards, hotels, Airbnb, car rentals and restaurant meals. Still a substantial take for taxes, but far short of total tourism spending.

An argument against a state sales tax is that more than 100 cities and boroughs already depend on local sales taxes to pay for schools and other public services. Try to imagine what a state tax piled on top of a local tax would do to kill shopping in Homer, already at 7.85%, or Kodiak, Wrangell and Cordova, all at 7%, and all the other municipalities.

Supporters of an income tax say it would share the responsibility burden with nonresidents who earn income in Alaska and then return home to spend their money.

Almost one in four workers in Alaska in 2024 were nonresidents, as reported by the state Department of Labor in January. That doesn’t include federal employees, active-duty military or self-employed people.

Nonresidents earned roughly $3.8 billion, or about 17% of every dollar covered in the report.

However, many of those nonresident workers are lower-wage and seasonal, employed in the seafood processing and tourism industries, unlikely to pay much in income taxes. But a tax could be structured so that they pay something, which is fair.

Meanwhile, higher-wage workers in oil and gas, mining, construction and airlines (freight and passenger service) would pay taxes on their income earned in Alaska, which also is fair.

It comes down to what would direct more of the tax burden to nonresidents: a tax on income or on visitor spending. Wages or wasabi-crusted salmon dinners.

Larry Persily is a longtime Alaska journalist, with breaks for federal, state and municipal public policy work in Alaska and Washington, D.C. He lives in Anchorage and is publisher of the Wrangell Sentinel weekly newspaper.

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ANCHORAGE, Alaska (KTUU) – Two brothers from Nome recently stood at the summit of Mount Kilimanjaro in Africa, planting an Alaska flag at 19,000 feet above the African plains.

The Hoogendorns completed the seven-day climb — five and a half days up and a day and a half down — trekking through rainforest, desert, and alpine terrain before reaching snow near the summit. The climb marks their third of the world’s seven summits.

Night hike to the top

The brothers began their final summit push at midnight, hiking through the night to reach the top by dawn.

“It was almost like a dream,” Oliver said. “Because we hiked through the night. We started the summit hike at midnight when you’re supposed to be sleeping. So, it was kind of like, not mind boggling, but disorienting. Because you’re hiking all night, but then you get to the top and you can finally see. It’s totally different from what you’d expect.”

At the summit, temperatures hovered around 10 degrees — a familiar range for the Nome brothers. Their guides repeatedly urged them to put on jackets, but the brothers declined.

“We got to the crater, and it was dark out and then it started getting brighter out,” Wilson said. “And then you could slowly see the crater like illuminating and it’s huge. It’s like 3 miles across or something. Like you could fly a plane down on the crater and be circles if you want to. Really dramatic view.”

A team of 17 for two climbers

Unlike their previous expeditions, the brothers were supported by a crew of 17 — including porters, a cook, guides, a summit assistant, and a tent setup crew.

The experience deviated from their earlier climbs, where they carried their own food, melted snow for water, and navigated routes independently.

“I felt spoiled,” Wilson said. “I was like, man, the next mountain’s gonna be kind of hard after being spoiled.”

Alaska flag on every summit

Oliver carried the same full-size Alaska flag on all three of his major summits, including in South America and Denali in North America, despite the added weight in his pack.

“I take it everywhere these days,” Oliver said. “It’s always cool to bring it out. And then people ask, you know, ‘where’s that flag from?’ Say Alaska.”

When asked about his motivation for the expeditions, Wilson said “I guess to like inspire other people. Because it seems like a lot of people think they can’t do something, but if you just try it, you probably won’t do good the first time, but second time you’ll do better. Because you just got to try it out. Believe in yourself.”

Background and next goals

The Hoogendorns won the reality competition series “Race to Survive: Alaska” in 2023. In 2019, they were the first to climb Mount McKinley and ski down that season. Oliver also started a biking trip from the tip of South America to Prudhoe Bay with hopes of still completing it.

Kilimanjaro is their third summit. The brothers said they hope to eventually complete all seven summits, with Mount Vinson in Antarctica among the peaks they are considering next… all while taking Alaska with them every step of the way.

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The arrest of a Soldotna family by U.S. Immigration and Customs Enforcement, including two teens and a 5-year-old, has prompted a wave of concern and lawmakers to hold an investigatory hearing on Monday on the arrest and detention of minors in Alaska.

“As far as I am aware, the detention of children by ICE in Alaska is unprecedented,” said Rep. Andrew Gray, D-Anchorage, who chairs the House Judiciary Committee. In opening remarks, he questioned if federal agents provided full due process to the family and honored legal protections for children.

“Is Alaska about to see more children detained?” he asked.

ICE agents arrested Sonia Espinoza Arriaga at her home in Soldotna on Feb. 17, and apprehended her three children — ages 18, 16 and 5. Arriaga is married to an Alaskan U.S. citizen and was in court proceedings to gain asylum after fleeing violence in Mexico, according to news reports. The next day, Arriaga and her two younger children were deported to Jalisco, where they remain. The 18-year-old was transported and detained at the Anchorage Correctional Complex and transferred on Feb. 20 to a privately-run ICE detention facility in Tacoma, Washington, according to news reports.

The arrest comes as ICE operations are ramping up in Alaska and nationwide, amid the Trump administration’s immigration crackdown. Gray noted the agency saw a historic funding increase last year and now has a budget of roughly $85 billion.

Members of the House Judiciary Committee put questions to officials with the Alaska Department of Corrections and Department of Public Safety on the extent of the state’s involvement in ICE operations and detention of minors. They also heard testimony from community members, attorneys and clergy expressing outrage and concern at ICE operations.

Gray said the committee had invited representatives from ICE and the U.S. Department of Homeland Security to testify about the arrest and issues raised, but they declined to appear. He said his office has submitted a list of questions to the agencies, including questions about due process, and have not yet heard back.

Gray said his office will be drafting a committee resolution urging a change in federal policy, and said if ICE fails to answer the committee’s questions, the committee will “look at other options for compelling their testimony.”

State agencies questioned on policy around detaining minors and cooperation with ICE

Jen Winkelman, commissioner of DOC, said the department has an agreement with federal authorities to detain people arrested under federal charges, including with ICE for civil immigration charges.

“Does DOC detain minors?” Gray asked. Winkelman said no.

Winkelman did not say in the committee meeting whether DOC would hold children detained by ICE.

“We have the contract for the federal government to hold individuals that may come in in a non-criminal capacity,” Winkelman said. “When the ICE agents detain somebody, they will bring them to us, the individual and a piece of paper that essentially authorizes us to hold them.”

In the case of Arriaga, her husband, Alexander Sanchez-Ramos, told reporters that initially she and her two youngest children would be held in a hotel in Anchorage and guarded by federal agents, but then he learned they were flown to San Diego the same evening of their arrest, then driven to the Mexico border and deported.

ICE did not immediately respond to questions on Tuesday about the expedited deportation of the Arriaga family and plans and protocols for detaining minors and families in Alaska.

Zane Nighswonger, director of institutions for DOC, told lawmakers that ICE detainees are held in state prisons, but are held separately.

“They’re basically subject to the same security measures we have for our prisoners. We do keep them separate from the prisoner population, as they’re non-criminally charged,” he said Monday. “They recreate separately from other prisoners, have access to their telephone calls separately from other prisoners, and then showers and things like that.”

Nighswonger said individuals arrested by ICE are typically held in Alaska jails and then transferred to federal detention facilities within 72 hours.

The Alaska State Troopers do not participate in ICE enforcement, Leon Morgan, deputy commissioner for the Alaska Department of Public Safety, told lawmakers on Monday. “We don’t coordinate with ICE for immigration enforcement,” he said.

Morgan said for criminal cases Troopers will work with federal partners, but not cases related to immigration enforcement. He said Troopers have a policy to mitigate effects of law enforcement actions when children are involved. “In terms of how ICE does their job, or what they do, that is just beyond or outside the scope of how we operate,” he said.

Rep. Chuck Kopp, R-Anchorage asked what state legislators can do to constrain ICE action in Alaska given federal authority outweighs state law.

Elora Mukherjee, a clinical professor of law at Columbia Law School and director of the Immigrant Rights Clinic, testified that lawmakers can not only speak out, raise concerns and demand answers from federal authorities, but states are also taking action to block ICE enforcement actions and developing new detention centers.

“I think your committee is doing exactly the right thing by inviting officials from the federal government, from ICE, from DHS, to testify about what is happening in Alaska,” she said. “Right now, it seems that in Alaska, as in many states across the country, the federal government does not want local and state legislators to know what they are doing.”

Advocates call arrests and detainments a ‘grave concern’

Attorneys and immigration advocates testified that the avenues for legal immigration are being cut back by the Trump administration at every level — from travel bans, to canceling visa and refugee programs, to petitioning to end birthright citizenship — resulting in more and more people being arrested and deported.

Arriaga had reportedly applied for and was in the process of obtaining asylum for her family. A spokesperson for ICE said she had failed to appear for a court hearing in January, prompting deportation, according to news reports.

Mukherjee testified that ICE is increasingly arresting and detaining children and families.

“From January to October 2025, at least 3,800 children under the age of 18, including 20 infants, were detained by US immigration authorities,” she said, and many are held beyond the legal limit of 20 days.

She spoke about her experience representing children and families held at the privately-run South Texas Family Detention Center in Dilley, Texas, and the traumatizing conditions of detention there.

“Among my other clients at Dilley have been a two year old boy who was breastfeeding in detention. A six year old boy had a leukemia diagnosis. An eight year old girl began wetting the bed. An 11 year old girl lost hearing in one year. A 14 year old girl engaged in self harm. All of these children and their parents were detained despite being eligible for release,” she said.

“ICE has the authority to release these families who are not flight risks on parole as they seek asylum and other forms of humanitarian protections in the United States,” she noted. “None of these children or their parents had a criminal history anywhere in the world.”

A Soldotna mother, Alison Flack, whose daughter attended kindergarten with Arriaga’s five-year-old, testified he was flourishing in school and learning English, and that the community is shaken by his arrest.

“We’re all now faced with the decision of what to tell our children,” she said. “Should I tell her that he moved and just hope and pray that she doesn’t find out the truth? Our state is better than this.

“I don’t want to tell my daughter that the grown-ups have done something so terrible, the ones she’s supposed to be able to trust,” she said.

Clergy members in Anchorage and Soldotna testified that the incident and actions from federal immigration authorities raise grave moral concerns.

“We believe there’s been a serious breach of what we as clergy leaders would consider basic sacred family values,” said Rev. Michael Burke, pastor of St. Mary’s Episcopal Church of Anchorage and speaking on behalf of a multi-faith group.

“We tore a family from their community rootedness in this recent event, and this harm that was done, potential harm to children that will have a lifetime memory of trauma was not caused by any bad actors other than those of the federal government themselves,” he said. “This raises grave concerns as a matter of policy, the rule of law and our fundamental ethical commitments to one another as members of the community.”