AK HB190

Amends AS 43.23.008 to clarify allowable absences from Alaska for permanent fund dividend (PFD) eligibility, including education, military service, medical treatment, and caring for terminally ill family members.

Allows up to 180 additional days of absence for any reason consistent with intent to remain a state resident if no other qualifying absences are claimed, with reduced allowances (120 or 45 days) if other specific absences are claimed.

Creates a presumption that individuals absent from the state for more than 180 days in each of five consecutive years are no longer residents, but allows them to rebut this with clear and convincing evidence of state residency and at least 30 cumulative days physical presence in the past five years.

Establishes factors for determining intent to remain a state resident, including length of absence compared to presence, frequency of return trips, maintenance of ties to Alaska, and employment preferences.

Makes sections 1-3 retroactive to January 1, 2012, and takes effect immediately.