AK SB3

Amends Alaska Permanent Fund Dividend (PFD) eligibility rules to clarify allowable absences from the state, including education, military service, medical treatment, and family care obligations.

Adds a new category allowing up to 180 days of absence annually for any reason consistent with intent to remain an Alaska resident, with reduced allowances (120 or 45 days) if claiming other specified absences.

Establishes a presumption that individuals absent from the state for more than 180 days in each of five consecutive years are no longer Alaska residents, but allows them to rebut this with clear and convincing evidence of residency intent.

Specifies factors the Department of Revenue must consider when determining residency intent, including frequency of return visits, ties to the state (home, taxes, voter registration), and employment preferences.

Makes the legislation retroactive to January 1, 2013, and effective immediately upon enactment.