AK HB82

Authorizes a production tax rebate on oil and gas for operators employing 80 percent or more resident workers, with rebate amounts ranging from 1 percent to a maximum based on the percentage of resident labor exceeding 80 percent.

Requires employers providing labor as a lease expenditure to maintain records for three years documenting employee names, addresses, occupations, daily/weekly hours worked, resident worker status, and total annual hours by resident versus non-resident workers.

Mandates that operators report employment information annually to the Department of Revenue including hours of labor, resident worker hours, total labor costs, and employee names, with copies filed to the Department of Labor and Workforce Development.

Grants the Department of Revenue authority to request additional information needed to compute tax rebates and allows limited disclosure of confidential information to producers under specified conditions.

Defines "resident worker" as an individual physically present in Alaska with intent to remain indefinitely, maintaining a home in the state, and possessing a resident hunting/fishing/trapping license or receiving a permanent fund dividend.