AK HB10

Amends AS 43.23.008(a) to add a new allowable absence category for unplanned medical emergencies under subsection (17)(B)(ii) for individuals claiming absences under sections (5) or (12).

Allows individuals to be absent up to 120 additional days for any reason consistent with intent to remain a state resident if claiming an absence for an unplanned medical emergency, provided they return to the state immediately following treatment.

Defines "unplanned medical emergency" as an unanticipated illness or injury requiring immediate out-of-state care to relieve acute symptoms.

Permits individuals who qualify for 2015 or 2016 permanent fund dividends under the new provision to apply by December 31, 2015, with the Department of Revenue required to prepare an application form.

Makes the bill retroactive to January 1, 2015, and effective immediately upon passage.