SB 171 Summary

• Allows estate personal representatives or successors to apply for and receive permanent fund dividends for individuals who die during the qualifying year, if the deceased had been a state resident for at least 180 days immediately before death.

• Permits electronic permanent fund dividend applications to allow applicants to direct contributions to educational organizations, community foundations, or charitable organizations in amounts of $25, $50, $75, $100, or more in $50 increments.

• Changes the application deadline for organizations seeking inclusion on the contribution list from June 15 to March 31 of the qualifying year.

• Increases the application fee for educational organizations, community foundations, and charitable organizations from a maximum of $50 to a fixed $250 per application.

• Prohibits state agencies from adopting regulations or imposing requirements on organizations to implement this section unless required by the federal government, and allows disputes to be resolved through administrative hearings.

• Prohibits community foundations from depositing contributions into donor advised funds as defined under federal tax law.