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Election 2026

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Issue record

Taxes and the cost of living

In short

No position was found for Heikes. Peltola's campaign backs no federal income tax for Alaskans earning under $92,000, funded by taxing millionaires more; Dan Sullivan's credits him with permanent lower rates and no tax on tips and overtime. Daniel Sullivan Jr. blames higher costs on haphazard tariffs and a war with Iran. On the record, Dan Sullivan voted for the 2025 law making those rates permanent; tips and overtime got capped deductions ending after 2028.

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Campaign positions

What each campaign says.

Gerald L. Heikes

No position was found. The Division of Elections candidate list gives only his name, party registration, address and telephone number; he filed no statement for the official election pamphlet, the list names no website or email for him, and the Federal Election Commission shows no campaign committee for him this cycle. He did not answer the 2026 voter guides of four Alaska newsrooms or iVoterGuide.

Mary Peltola

Her campaign proposes no federal income tax for working Alaskans earning less than $92,000 a year, paid for by raising taxes on millionaires and billionaires; no tax on Social Security benefits; and an expanded child tax credit of $3,600 a year per child under six and $3,000 for ages six to seventeen.

Dan S. Sullivan

His campaign credits him with permanent lower tax rates for working families and with no tax on tips and overtime, and his pamphlet statement promises less taxes on hardworking Alaskans.

Daniel J. Sullivan Jr.

His League of Women Voters answers blame higher costs on tariffs applied haphazardly and on a war with Iran, and on housing call for federal help with manufactured and non-traditional homes, rural utility infrastructure, and low-interest loans for first-time and low-income buyers.

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Evidence timeline

What the record shows.

  1. Occurred Jul 4, 2025

    official action

    Dan S. Sullivan: Matches stated direction

    He voted for the 2025 law that made the lower rates permanent; tips and overtime got capped, income-limited deductions that end after 2028, not full exemptions.

    Read the full check

    Full detail

    His campaign quotes him saying that in 2025 he helped secure permanent lower tax rates for working families, and a campaign ad released on September 23, 2026 says that thanks to him Alaskans have no tax on overtime and no tax on tips. He voted Yea on Senate passage of H.R. 1, the 2025 reconciliation act (roll call 372, 50 to 50 with the Vice President voting yes); it became Public Law 119-21 on July 4, 2025. Section 70101 removes the 2025 end date from the lower individual rates first enacted in 2017, which makes them permanent. Sections 70201 and 70202 create deductions rather than exemptions: tips up to $25,000, and overtime up to $12,500 ($25,000 for a joint return), both reduced above $150,000 of modified adjusted gross income ($300,000 joint) and both ending after 2028. Limit: He voted for the law he credits, and the permanent-rates half of the claim is exact. “No tax on” tips and overtime is the ad's shorthand for capped, income-limited income-tax deductions that end after 2028; tips or overtime above the caps are still taxed. His was one of fifty votes needed.

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Sources11 source records

How we use sources

  1. 2026 general election candidate listhttps://www.elections.alaska.gov/candidates/

    Alaska Division of Elections · Reviewed Sep 23, 2026

    The Division's list of certified candidates for the November 3, 2026 general election, read September 23, 2026. It lists four candidates for U.S. Senator, alphabetically: Heikes, Gerald L. (Registered Republican); Peltola, Mary (Registered Democrat); Sullivan, Dan S. (Registered Republican, incumbent); Sullivan, Daniel J. Jr. (Registered Republican). For Gerald L. Heikes it gives an address and telephone number only: no website, email or pamphlet statement.

    official election record

    For: Gerald L. Heikes: campaign position

  2. Gerald L. Heikes, candidate record (S8AK00140)https://www.fec.gov/data/candidate/S8AK00140/

    Federal Election Commission · Reviewed Sep 23, 2026

    The FEC's candidate record for him, read September 23, 2026: no principal campaign committee and no financial report for the 2026 cycle.

    fec filing

    For: Gerald L. Heikes: campaign position

  3. 2026 Alaska Voter Guide, U.S. Senatehttps://www.ktoo.org/2026voterguide/

    KTOO, Alaska Beacon, Alaska Public Media and Anchorage Daily News · Reviewed Sep 24, 2026

    The four newsrooms' joint guide for the August 18, 2026 primary. On the U.S. Senate tab, each of his answers reads “We made several attempts to contact the candidate, but the candidate did not respond,” except his hometown, which the guide took from the Division. Read September 24, 2026 through the data the page loads from app.electup.com. The Alaska Beacon's own copy returned 403 and was not tried further.

    original reporting

    For: Gerald L. Heikes: campaign position

  4. Gerald L. Heikes, 2026 U.S. Senate profilehttps://ivoterguide.com/candidate/31959/race/27432/election/1416

    iVoterGuide · Reviewed Sep 24, 2026

    A voter-guide site's profile of him for the 2026 Senate race. Every questionnaire item is marked “Did not answer” and every biography field “Candidate did not provide”. Read September 24, 2026.

    original reporting

    For: Gerald L. Heikes: campaign position

  5. Affordabilityhttps://marypeltola.com/affordability/

    Alaskans for Mary · Reviewed Sep 23, 2026

    Issue page. Campaign-controlled source; claims are attributed, not independently verified. Her filed website, confirmed by its line “Paid for by Alaskans for Mary”. The whole site was read through its public content feed on September 23, 2026: 29 pages and 64 posts. Links in two posts that run through an email-tracking service carrying a subscriber identifier were deliberately not followed.

    candidate statement

    For: Mary Peltola: campaign position

  6. Dan Sullivan Raises $1.2 Million in Third Quarter of 2025https://dansullivanforalaska.com/dan-sullivan-raises-1-2-million-in-third-quarter-of-2025/

    Alaskans for Dan Sullivan · Published Oct 14, 2025 · Reviewed Sep 23, 2026

    Campaign release of October 14, 2025, including a quotation attributed to him about 2025's legislation. Campaign-controlled source; claims are attributed, not independently verified. The committee's filed website is WWW.DANSULLIVANFORALASKA.COM; the www host fails a secure connection, so the site was read at the bare domain, confirmed by its line "Paid for by Alaskans for Dan Sullivan". The whole site was read through its public content feed on September 23, 2026: nine pages and 33 posts, and no issues page.

    candidate statement

    For: Dan S. Sullivan: campaign position; Dan S. Sullivan: Matches stated direction

  7. Alaska Mom: “Dan is who Alaskans need representing us.”https://dansullivanforalaska.com/alaska-mom-dan-is-who-alaskans-need-representing-us/

    Alaskans for Dan Sullivan · Published Sep 23, 2026 · Reviewed Sep 23, 2026

    Campaign release of September 23, 2026 with the transcript of its ad “Bidding”. The speaker is an Anchorage resident appearing in the campaign's own ad. Campaign-controlled source; claims are attributed, not independently verified. The committee's filed website is WWW.DANSULLIVANFORALASKA.COM; the www host fails a secure connection, so the site was read at the bare domain, confirmed by its line "Paid for by Alaskans for Dan Sullivan". The whole site was read through its public content feed on September 23, 2026: nine pages and 33 posts, and no issues page.

    candidate statement

    For: Dan S. Sullivan: campaign position; Dan S. Sullivan: Matches stated direction

  8. Official election pamphlet statement: Sullivan, Dan S. (document)

    Alaska Division of Elections · Reviewed Sep 24, 2026

    Candidate-written and candidate-paid statement published by the Division, which says the views are the candidate's and not endorsed by it. A PDF, saved and hashed in the research folder; the seafood sentence the desk quotes is checked against the Division's copy.

    candidate statement

    For: Dan S. Sullivan: campaign position

  9. Post: League of Women Voters candidate questionnairehttps://www.sullivanforsenate.com/new-blog/a-sneak-preview/league-of-women-voter-questionnaire

    Daniel J. Sullivan for US Senate · Published Jul 31, 2026 · Reviewed Sep 23, 2026

    His answers to the League of Women Voters questionnaire, posted July 31, 2026. Campaign-controlled source; positions are attributed, not independently verified. Confirmed as his by the footer “Paid for by Daniel J. Sullivan for US Senate P.O. Box 1656, Petersburg, Alaska 99833”. The research agent's network could not reach the site (a failed secure connection, and a network security filter on the plain address), and the filter was not bypassed; the site was read in full on September 23, 2026 in the owner's own browser: home, press (two releases), links, and six posts found through its sitemap. The owner's browser saved the pages' text on September 23, 2026, and the desk's quotations are checked against that saved copy.

    candidate statement

    For: Daniel J. Sullivan Jr.: campaign position

  10. Senate roll call vote 372, on passage of H.R. 1 (printed under June 30, 2025)https://www.govinfo.gov/content/pkg/CREC-2025-06-30/html/CREC-2025-06-30-pt1-PgS4037-6.htm

    U.S. Government Publishing Office · Reviewed Sep 23, 2026

    Congressional Record, on the question “Shall the bill, as amended, pass?”: 50 yeas, 50 nays, with the Vice President voting in the affirmative. The sitting ran into July 1, 2025 and the Record prints it under the legislative day of June 30. Read with tools/senate-votes/collector.py.

    official legislative record

    For: Dan S. Sullivan: Matches stated direction

  11. Public Law 119-21, the 2025 reconciliation act (H.R. 1)https://www.govinfo.gov/app/details/PLAW-119publ21

    U.S. Government Publishing Office · Reviewed Sep 23, 2026

    Enacted text, approved July 4, 2025. Used for section 40001 (Coast Guard), sections 50104 and 50105 (Arctic refuge Coastal Plain and Petroleum Reserve leasing), section 70101 (individual rates) and sections 70201 and 70202 (tips and overtime deductions).

    official legislative record

    For: Dan S. Sullivan: Matches stated direction

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