The authors have measured CO2 and CH4 emissions from mineral soils sampled from an Alaskan boreal forest within a discontinuous permafrost zone. These soils were incubated for 100 days at two temperatures and moistures in order to better understand the effect of these variables, and others like soil chemistry, on microbial respiration rates. Temperature sensitivity of respiration was higher in the drought treatment than field moisture conditions, suggesting that respiration rates in these deep active layer thickness soils may be more sensitive to changes in moisture than to temperature. Overall this is a valuable data set. This manuscript contributes to the growing body of Arctic permafrost and active layer incubation literature that will help inform temperature