AK HB268

Requires employers subject to oil and gas production tax or property tax who claim job-creation-based tax credits to report the number of new jobs created and how many are filled by resident workers to the Department of Labor and Workforce Development at the time of credit claim.

Authorizes the Department of Labor and Workforce Development to conduct audits of reported information concurrent with other departmental audits or investigations.

Defines "resident worker" as an individual who is physically present in Alaska with intent to remain indefinitely, maintains a state residence, and possesses a resident hunting/fishing/trapping license or receives a permanent fund dividend.