From 382e0947d21abf09a5a47d5c4a01e3183573b69b Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sat, 7 Nov 2026 12:01:15 -0500
Subject: [PATCH 1/7] Give Alaska's dividend and energy relief the amounts paid
 from 2015 to 2021

The dividend and energy relief parameters started in 2022, so every modeled
year from 2015 to 2021 carried 2022's $2,622 dividend and $662 energy relief
back. Alaska paid a dividend of $2,072, $1,022, $1,100, $1,600, $1,606, $992
and $1,114 in those years, and no energy relief (PFD Division summary table;
2019 and 2021 annual reports).

From 2027, energy relief is zero until a budget appropriates a payment, since
each payment needs its own appropriation. The 2026 dividend still carries
forward, and its parameter now says so.

The 2022 and 2023 references pointed to the PFD Division's tax page, which
now covers only 2025 and 2026; they now cite DOR release 23-002 and the 2023
annual report. The 2026 energy relief cites sec. 13, ch. 34, SLA 2026 in place
of a news report.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 .../ak-pfd-energy-relief-history.fixed.md     |  1 +
 .../gov/states/ak/dor/energy_relief.yaml      | 34 +++++--
 .../ak/dor/permanent_fund_dividend.yaml       | 27 +++++-
 .../gov/states/ak/dor/ak_energy_relief.yaml   | 56 +++++++++++
 .../ak/dor/ak_permanent_fund_dividend.yaml    | 96 +++++++++++++++++++
 5 files changed, 205 insertions(+), 9 deletions(-)
 create mode 100644 changelog.d/ak-pfd-energy-relief-history.fixed.md

diff --git a/changelog.d/ak-pfd-energy-relief-history.fixed.md b/changelog.d/ak-pfd-energy-relief-history.fixed.md
new file mode 100644
index 00000000000..7b22ec4c940
--- /dev/null
+++ b/changelog.d/ak-pfd-energy-relief-history.fixed.md
@@ -0,0 +1 @@
+Give Alaska's Permanent Fund Dividend and energy relief the amounts Alaska paid from 2015 to 2021, the model's first modeled years, instead of 2022's $2,622 dividend and $662 energy relief (#5148). The dividend was $2,072 in 2015, $1,022 in 2016, $1,100 in 2017, $1,600 in 2018, $1,606 in 2019, $992 in 2020 and $1,114 in 2021, with no energy relief, as the PFD Division's summary table and annual reports show. From 2027, energy relief is zero until a budget appropriates a payment, since each payment needs its own appropriation, and the 2026 dividend of $1,000 carries forward until a budget sets the next one.
diff --git a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
index f8462a1a31e..2ca32c3174e 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
@@ -1,21 +1,43 @@
-description: Alaska provides this one-time energy relief payment.
+description: Alaska provides this one-time energy relief payment with the Permanent Fund Dividend. The amount is zero in years without a payment.
 
 values:
+  2015-01-01: 0
   2022-01-01: 662
   2023-01-01: 0
   2024-01-01: 298.17
   2025-01-01: 0
   2026-01-01: 200
+  # Each payment needs its own appropriation, and no budget has made one for
+  # 2027 or later.
+  2027-01-01: 0
 
 metadata:
   label: Alaska energy relief
   period: year
   unit: currency-USD
   reference:
-    # 2022 and 2023.
-    - title: Alaska Permanent Fund Dividend Tax Information
-      href: https://pfd.alaska.gov/payments/tax-information
+    # 2015 to 2021: each year's payment was the dividend alone.
+    - title: Alaska Permanent Fund Dividend Division, Summary of Dividend Applications & Payments
+      href: https://pfd.alaska.gov/division-info/summary-of-dividend-applications-payments
+    - title: Alaska Permanent Fund Dividend Division, 2019 Annual Report
+      href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2019-pfd-annual-report.pdf#page=24
+    - title: Alaska Permanent Fund Dividend Division, 2021 Annual Report
+      href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2021-pfd-annual-report---final.pdf#page=24
+    # 2022: $662.19 of the $3,284 payment, which the model rounds to $662.
+    - title: Alaska Department of Revenue, DOR Response to IRS Guidance on 2022 PFD (release 23-002)
+      href: https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1
+    # 2023: the $1,312 dividend was the whole payment.
+    - title: Alaska Permanent Fund Dividend Division, 2023 Annual Report
+      href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2023-pfd-annual-report.pdf#page=3
+    # 2024.
     - title: Department of Revenue Announces 2024 Permanent Fund Dividend Amount and Energy Relief
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2024/09/19/department-of-revenue-announces-2024-permanent-fund-dividend-amount-and-energy-relief
-    - title: Budget heads to governor with $1,200 PFD attached
-      href: https://www.alaskasnewssource.com/2026/05/21/budget-heads-governor-with-1200-pfd-attached/
+    # 2025: the $1,000 dividend was the whole payment.
+    - title: Department of Revenue Announces 2025 Permanent Fund Dividend Amount
+      href: https://dor.alaska.gov/department-of-revenue/news-detail/2025/09/22/department-of-revenue-announces-2025-permanent-fund-dividend-amount
+    # 2026: "a one-time energy relief payment of $200 as part of the permanent
+    # fund dividend".
+    - title: Sec. 13, ch. 34, SLA 2026 (enrolled HB 263)
+      href: https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=85
+    - title: Department of Revenue Announces 2026 Permanent Fund Dividend
+      href: https://dor.alaska.gov/department-of-revenue/news-detail/2026/09/28/department-of-revenue-announces-2026-permanent-fund-dividend-amount
diff --git a/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml b/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml
index c954b0162d9..26742adaff3 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml
@@ -1,9 +1,18 @@
 description: Alaska provides this Permanent Fund Dividend amount.
 values:
+  2015-01-01: 2_072
+  2016-01-01: 1_022
+  2017-01-01: 1_100
+  2018-01-01: 1_600
+  2019-01-01: 1_606
+  2020-01-01: 992
+  2021-01-01: 1_114
   2022-01-01: 2_622
   2023-01-01: 1_312
   2024-01-01: 1_403.83
   2025-01-01: 1_000
+  # Alaska sets each year's dividend in its budget. No budget has set one for
+  # 2027 or later, so the 2026 dividend carries forward.
   2026-01-01: 1_000
 
 metadata:
@@ -11,9 +20,21 @@ metadata:
   period: year
   unit: currency-USD
   reference:
-    # 2022 and 2023.
-    - title: Alaska Permanent Fund Dividend Tax Information
-      href: https://pfd.alaska.gov/payments/tax-information
+    # 2015 to 2021.
+    - title: Alaska Permanent Fund Dividend Division, Summary of Dividend Applications & Payments
+      href: https://pfd.alaska.gov/division-info/summary-of-dividend-applications-payments
+    # 2015 to 2019, in the five-year dividend calculation.
+    - title: Alaska Permanent Fund Dividend Division, 2019 Annual Report
+      href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2019-pfd-annual-report.pdf#page=24
+    # 2017 to 2021, in the five-year dividend calculation.
+    - title: Alaska Permanent Fund Dividend Division, 2021 Annual Report
+      href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2021-pfd-annual-report---final.pdf#page=24
+    # 2022: $2,621.81 of the $3,284 payment, which the model rounds to $2,622.
+    - title: Alaska Department of Revenue, DOR Response to IRS Guidance on 2022 PFD (release 23-002)
+      href: https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1
+    # 2023.
+    - title: Alaska Permanent Fund Dividend Division, 2023 Annual Report
+      href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2023-pfd-annual-report.pdf#page=3
     # 2024.
     - title: Department of Revenue Announces 2024 Permanent Fund Dividend Amount and Energy Relief
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2024/09/19/department-of-revenue-announces-2024-permanent-fund-dividend-amount-and-energy-relief
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml
index c84cc9679fa..739691e52e4 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml
@@ -26,3 +26,59 @@
     state_code: WA
   output:
     ak_energy_relief: 0
+
+- name: Case 5, Alaska paid no energy relief in 2015.
+  period: 2015
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 6, Alaska paid no energy relief in 2016.
+  period: 2016
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 7, Alaska paid no energy relief in 2017.
+  period: 2017
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 8, Alaska paid no energy relief in 2018.
+  period: 2018
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 9, Alaska paid no energy relief in 2019.
+  period: 2019
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 10, Alaska paid no energy relief in 2020.
+  period: 2020
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 11, Alaska paid no energy relief in 2021.
+  period: 2021
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
+
+- name: Case 12, no budget has appropriated energy relief for 2027.
+  period: 2027
+  input:
+    state_code: AK
+  output:
+    ak_energy_relief: 0
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
index f1c78e43dee..35b3353e3a1 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
@@ -26,3 +26,99 @@
     state_code: WA
   output:
     ak_permanent_fund_dividend: 0
+
+- name: Case 5, the 2015 Alaska Permanent Fund Dividend.
+  period: 2015
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 2_072
+
+- name: Case 6, the 2016 Alaska Permanent Fund Dividend.
+  period: 2016
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_022
+
+- name: Case 7, the 2017 Alaska Permanent Fund Dividend.
+  period: 2017
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_100
+
+- name: Case 8, the 2018 Alaska Permanent Fund Dividend.
+  period: 2018
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_600
+
+- name: Case 9, the 2019 Alaska Permanent Fund Dividend.
+  period: 2019
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_606
+
+- name: Case 10, the 2020 Alaska Permanent Fund Dividend.
+  period: 2020
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 992
+
+- name: Case 11, the 2021 Alaska Permanent Fund Dividend.
+  period: 2021
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_114
+
+- name: Case 12, no budget has set a dividend for 2027, so the 2026 dividend carries forward.
+  period: 2027
+  input:
+    state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_000
+
+- name: Case 13, a 2019 filer reports the $1,606 dividend in federal gross income.
+  period: 2019
+  input:
+    people:
+      person:
+        age: 40
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_606
+    ak_energy_relief: 0
+    irs_gross_income: 51_606
+    adjusted_gross_income: 51_606
+
+- name: Case 14, a 2027 filer reports the $1,000 dividend and no energy relief.
+  period: 2027
+  input:
+    people:
+      person:
+        age: 40
+        employment_income: 50_000
+    tax_units:
+      tax_unit:
+        members: [person]
+    households:
+      household:
+        members: [person]
+        state_code: AK
+  output:
+    ak_permanent_fund_dividend: 1_000
+    ak_energy_relief: 0
+    irs_gross_income: 51_000
+    adjusted_gross_income: 51_000

From 8820f0d81ad780fffe85861124aafd06ab4eb1b1 Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sat, 7 Nov 2026 12:56:27 -0500
Subject: [PATCH 2/7] Cite both pages of sec. 13 and test the amounts against
 Alaska's published totals

The 2026 energy relief reference now points at sec. 13 of ch. 34, SLA 2026 from
page 84, where it begins, through page 85, where it appropriates the $200
payment. A new property test checks each year's dividend plus energy relief
against the PFD Division's published whole payment, and draws later years to
check the carry-forward.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 .../gov/states/ak/dor/energy_relief.yaml      | 10 +--
 ...test_ak_permanent_fund_dividend_amounts.py | 70 +++++++++++++++++++
 2 files changed, 76 insertions(+), 4 deletions(-)
 create mode 100644 policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py

diff --git a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
index 2ca32c3174e..8d7f55ad910 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
@@ -35,9 +35,11 @@ metadata:
     # 2025: the $1,000 dividend was the whole payment.
     - title: Department of Revenue Announces 2025 Permanent Fund Dividend Amount
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2025/09/22/department-of-revenue-announces-2025-permanent-fund-dividend-amount
-    # 2026: "a one-time energy relief payment of $200 as part of the permanent
-    # fund dividend".
-    - title: Sec. 13, ch. 34, SLA 2026 (enrolled HB 263)
-      href: https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=85
+    # 2026: sec. 13 amends sec. 49(a), ch. 10, SLA 2025 so that, if unrestricted
+    # general fund revenue for fiscal 2026 exceeded $6.3 billion, Alaska pays "a
+    # one-time energy relief payment of $200 as part of the permanent fund
+    # dividend". The DOR announcement reports the payment.
+    - title: "Sec. 13, ch. 34, SLA 2026 (enrolled HB 263), amending sec. 49(a), ch. 10, SLA 2025 #page 84-85"
+      href: https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84
     - title: Department of Revenue Announces 2026 Permanent Fund Dividend
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2026/09/28/department-of-revenue-announces-2026-permanent-fund-dividend-amount
diff --git a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
new file mode 100644
index 00000000000..6e328dd5757
--- /dev/null
+++ b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
@@ -0,0 +1,70 @@
+"""Invariants for the amounts Alaska paid with each Permanent Fund Dividend.
+
+1. For each dividend year from 2015 to 2026, the dividend plus energy relief
+   equals the whole payment per eligible individual that Alaska published. The
+   PFD Division's summary table gives 2015 to 2025, and Department of Revenue
+   release 26-004 gives 2026. PolicyEngine rounds 2022's $2,621.81 and $662.19
+   to $2,622 and $662, which keeps the $3,284 total.
+2. In every year the model covers, the dividend stays positive and energy relief
+   never falls below zero.
+3. No law sets either amount for 2027 or later, so from 2027 the dividend stays
+   at the 2026 amount and energy relief at zero.
+
+The YAML tests pin each year's dividend and energy relief one at a time. These
+tests compare the two parameters' sum with the published whole payment, and
+draw years beyond the published ones.
+"""
+
+import pytest
+from hypothesis import given
+from hypothesis import strategies as st
+
+from policyengine_us.system import system
+from policyengine_us.tools.parameters import FIRST_MODELED_YEAR
+
+# "Dividend Amount" in the PFD Division's Summary of Dividend Applications &
+# Payments, https://pfd.alaska.gov/division-info/summary-of-dividend-applications-payments
+# (2015 to 2025), and the $1,000 dividend with the $200 energy relief payment in
+# Department of Revenue release 26-004 (2026).
+WHOLE_PAYMENT = {
+    2015: 2_072,
+    2016: 1_022,
+    2017: 1_100,
+    2018: 1_600,
+    2019: 1_606,
+    2020: 992,
+    2021: 1_114,
+    2022: 3_284,
+    2023: 1_312,
+    2024: 1_702,
+    2025: 1_000,
+    2026: 1_200,
+}
+LAST_SET_YEAR = max(WHOLE_PAYMENT)
+
+
+def amounts(year):
+    dor = system.parameters(f"{year}-01-01").gov.states.ak.dor
+    return float(dor.permanent_fund_dividend), float(dor.energy_relief)
+
+
+def test_published_years_start_at_first_modeled_year():
+    assert min(WHOLE_PAYMENT) == FIRST_MODELED_YEAR
+
+
+@pytest.mark.parametrize("year", sorted(WHOLE_PAYMENT))
+def test_dividend_and_energy_relief_add_up_to_the_published_payment(year):
+    dividend, energy_relief = amounts(year)
+    assert dividend + energy_relief == pytest.approx(WHOLE_PAYMENT[year], abs=0.005)
+
+
+@given(st.integers(min_value=FIRST_MODELED_YEAR, max_value=2100))
+def test_amounts_stay_in_bounds(year):
+    dividend, energy_relief = amounts(year)
+    assert dividend > 0
+    assert energy_relief >= 0
+
+
+@given(st.integers(min_value=LAST_SET_YEAR + 1, max_value=2100))
+def test_later_years_carry_the_last_dividend_and_no_energy_relief(year):
+    assert amounts(year) == (amounts(LAST_SET_YEAR)[0], 0)

From bfd9286b3b4d3db77d52112bd65be3e0673a0615 Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sat, 7 Nov 2026 13:09:44 -0500
Subject: [PATCH 3/7] Document each year's Alaska dividend and energy relief

A new section of docs/validation/alaska-pfd.md lists each year's dividend and
energy relief from 2015 to 2026 with its source, and the convention from 2027.
The changelog fragment now names who sets each amount.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 .../ak-pfd-energy-relief-history.fixed.md     |  2 +-
 docs/validation/alaska-pfd.md                 | 27 +++++++++++++++++++
 2 files changed, 28 insertions(+), 1 deletion(-)

diff --git a/changelog.d/ak-pfd-energy-relief-history.fixed.md b/changelog.d/ak-pfd-energy-relief-history.fixed.md
index 7b22ec4c940..8263ee48a72 100644
--- a/changelog.d/ak-pfd-energy-relief-history.fixed.md
+++ b/changelog.d/ak-pfd-energy-relief-history.fixed.md
@@ -1 +1 @@
-Give Alaska's Permanent Fund Dividend and energy relief the amounts Alaska paid from 2015 to 2021, the model's first modeled years, instead of 2022's $2,622 dividend and $662 energy relief (#5148). The dividend was $2,072 in 2015, $1,022 in 2016, $1,100 in 2017, $1,600 in 2018, $1,606 in 2019, $992 in 2020 and $1,114 in 2021, with no energy relief, as the PFD Division's summary table and annual reports show. From 2027, energy relief is zero until a budget appropriates a payment, since each payment needs its own appropriation, and the 2026 dividend of $1,000 carries forward until a budget sets the next one.
+Give Alaska's Permanent Fund Dividend and energy relief the amounts Alaska paid from 2015, the model's first modeled year, to 2021, in place of 2022's $2,622 dividend and $662 energy relief (#5148). The PFD Division's summary table and annual reports show dividends of $2,072 in 2015, $1,022 in 2016, $1,100 in 2017, $1,600 in 2018, $1,606 in 2019, $992 in 2020 and $1,114 in 2021, with no energy relief. From 2027, the model sets energy relief to zero, since each payment needs its own appropriation, and carries the 2026 dividend of $1,000 forward until a budget sets the next one.
diff --git a/docs/validation/alaska-pfd.md b/docs/validation/alaska-pfd.md
index 6182b4f133e..41271082ae3 100644
--- a/docs/validation/alaska-pfd.md
+++ b/docs/validation/alaska-pfd.md
@@ -44,6 +44,33 @@ With only the two payment inputs removed, this person's calculated 2022 regular
 PFD is \$2,622, energy relief is \$662, and federal AGI is \$52,622. With both inputs
 set to zero as above, federal AGI is \$50,000.
 
+## Amounts by year
+
+`gov.states.ak.dor.permanent_fund_dividend` and `gov.states.ak.dor.energy_relief`
+hold what Alaska paid each eligible person from 2015, the model's first modeled
+year:
+
+| Year | Dividend | Energy relief | Source |
+|---|---|---|---|
+| 2015 | \$2,072 | \$0 | [PFD Division summary table](https://pfd.alaska.gov/division-info/summary-of-dividend-applications-payments); [2019 annual report](https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2019-pfd-annual-report.pdf#page=24) |
+| 2016 | \$1,022 | \$0 | Summary table; 2019 annual report |
+| 2017 | \$1,100 | \$0 | Summary table; 2019 and [2021](https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2021-pfd-annual-report---final.pdf#page=24) annual reports |
+| 2018 | \$1,600 | \$0 | Summary table; 2019 and 2021 annual reports |
+| 2019 | \$1,606 | \$0 | Summary table; 2019 and 2021 annual reports |
+| 2020 | \$992 | \$0 | Summary table; 2021 annual report |
+| 2021 | \$1,114 | \$0 | Summary table; 2021 annual report |
+| 2022 | \$2,622 | \$662 | [Alaska DOR release 23-002](https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1), rounded from \$2,621.81 and \$662.19 |
+| 2023 | \$1,312 | \$0 | [2023 annual report](https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2023-pfd-annual-report.pdf#page=3) |
+| 2024 | \$1,403.83 | \$298.17 | [Alaska DOR release 24-005](https://dor.alaska.gov/department-of-revenue/news-detail/2024/09/19/department-of-revenue-announces-2024-permanent-fund-dividend-amount-and-energy-relief) |
+| 2025 | \$1,000 | \$0 | [Sec. 25(d), ch. 10, SLA 2025](https://www.akleg.gov/PDF/34/Bills/HB0053Z.PDF#page=89) |
+| 2026 | \$1,000 | \$200 | [Sec. 18(d)](https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=87) and [sec. 13](https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84), ch. 34, SLA 2026; [Alaska DOR release 26-004](https://dor.alaska.gov/department-of-revenue/news-detail/2026/09/28/department-of-revenue-announces-2026-permanent-fund-dividend-amount) |
+
+Alaska sets each year's dividend in its budget, and the Legislature appropriates
+each one-time energy relief payment separately. No budget has set either for 2027
+or later, so from 2027 PolicyEngine carries the 2026 dividend of \$1,000 forward
+and sets energy relief to zero. To model a dividend that a later budget sets,
+supply either variable as an input.
+
 ## The 2022 regular dividend and energy relief split
 
 Alaska paid \$3,284 in total: \$2,621.81 of regular PFD and \$662.19 of supplemental

From 19d2a79998b52bea643cea1b49885239980bf88b Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sat, 7 Nov 2026 13:39:22 -0500
Subject: [PATCH 4/7] Read the two Alaska parameters at each year, not the
 whole tree

amounts() called system.parameters(instant). For each year Hypothesis
drew, policyengine-core evaluated every parameter in the model at that
instant and kept the result for the rest of the process. Calling the two
parameters with the instant returns the same values.

Locally, the module's 15 tests now take about 0.1 s after the import,
down from 13 s, and the process peaks at 1.01 GB, down from 3.24 GB. The
import alone peaks at 0.99 GB. On main's parameters, the same 8 of the
15 tests still fail.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 .../tests/test_ak_permanent_fund_dividend_amounts.py   | 10 ++++++++--
 1 file changed, 8 insertions(+), 2 deletions(-)

diff --git a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
index 6e328dd5757..fe6459a1a2e 100644
--- a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
+++ b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
@@ -44,8 +44,14 @@
 
 
 def amounts(year):
-    dor = system.parameters(f"{year}-01-01").gov.states.ak.dor
-    return float(dor.permanent_fund_dividend), float(dor.energy_relief)
+    # Read the two parameters at the instant, not the whole tree, which would
+    # build every parameter for each year drawn.
+    dor = system.parameters.gov.states.ak.dor
+    instant = f"{year}-01-01"
+    return (
+        float(dor.permanent_fund_dividend(instant)),
+        float(dor.energy_relief(instant)),
+    )
 
 
 def test_published_years_start_at_first_modeled_year():

From 267f126aed6555e2250a365ca6b5a3892fad71be Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sat, 7 Nov 2026 13:48:22 -0500
Subject: [PATCH 5/7] Name who sets Alaska's payments in comments, docs and the
 changelog

Alaska, its Legislature, DOR and PolicyEngine now act in the parameter
comments, test names, docstring, docs section and changelog fragment, in
place of budgets, laws and the model. No value or test expectation
changes.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 .../ak-pfd-energy-relief-history.fixed.md     |  2 +-
 docs/validation/alaska-pfd.md                 | 18 +++++++--------
 .../gov/states/ak/dor/energy_relief.yaml      | 22 +++++++++----------
 .../ak/dor/permanent_fund_dividend.yaml       |  6 ++---
 .../gov/states/ak/dor/ak_energy_relief.yaml   |  2 +-
 .../ak/dor/ak_permanent_fund_dividend.yaml    |  2 +-
 ...test_ak_permanent_fund_dividend_amounts.py | 14 ++++++------
 7 files changed, 33 insertions(+), 33 deletions(-)

diff --git a/changelog.d/ak-pfd-energy-relief-history.fixed.md b/changelog.d/ak-pfd-energy-relief-history.fixed.md
index 8263ee48a72..3c86635f40e 100644
--- a/changelog.d/ak-pfd-energy-relief-history.fixed.md
+++ b/changelog.d/ak-pfd-energy-relief-history.fixed.md
@@ -1 +1 @@
-Give Alaska's Permanent Fund Dividend and energy relief the amounts Alaska paid from 2015, the model's first modeled year, to 2021, in place of 2022's $2,622 dividend and $662 energy relief (#5148). The PFD Division's summary table and annual reports show dividends of $2,072 in 2015, $1,022 in 2016, $1,100 in 2017, $1,600 in 2018, $1,606 in 2019, $992 in 2020 and $1,114 in 2021, with no energy relief. From 2027, the model sets energy relief to zero, since each payment needs its own appropriation, and carries the 2026 dividend of $1,000 forward until a budget sets the next one.
+Give Alaska's Permanent Fund Dividend and energy relief the amounts Alaska paid in each year from 2015, the first year PolicyEngine models, to 2021 (#5148). PolicyEngine had carried 2022's $2,622 dividend and $662 energy relief back to those years. The PFD Division reports dividends of $2,072 in 2015, $1,022 in 2016, $1,100 in 2017, $1,600 in 2018, $1,606 in 2019, $992 in 2020 and $1,114 in 2021, with no energy relief. From 2027, PolicyEngine carries the 2026 dividend of $1,000 forward and sets energy relief to zero until Alaska sets new amounts.
diff --git a/docs/validation/alaska-pfd.md b/docs/validation/alaska-pfd.md
index 41271082ae3..1891e963a7b 100644
--- a/docs/validation/alaska-pfd.md
+++ b/docs/validation/alaska-pfd.md
@@ -46,9 +46,9 @@ set to zero as above, federal AGI is \$50,000.
 
 ## Amounts by year
 
-`gov.states.ak.dor.permanent_fund_dividend` and `gov.states.ak.dor.energy_relief`
-hold what Alaska paid each eligible person from 2015, the model's first modeled
-year:
+PolicyEngine sets `gov.states.ak.dor.permanent_fund_dividend` and
+`gov.states.ak.dor.energy_relief` to what Alaska paid each eligible person in
+each year from 2015, the first year it models:
 
 | Year | Dividend | Energy relief | Source |
 |---|---|---|---|
@@ -59,17 +59,17 @@ year:
 | 2019 | \$1,606 | \$0 | Summary table; 2019 and 2021 annual reports |
 | 2020 | \$992 | \$0 | Summary table; 2021 annual report |
 | 2021 | \$1,114 | \$0 | Summary table; 2021 annual report |
-| 2022 | \$2,622 | \$662 | [Alaska DOR release 23-002](https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1), rounded from \$2,621.81 and \$662.19 |
+| 2022 | \$2,622 | \$662 | [Alaska DOR release 23-002](https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1) (Alaska paid \$2,621.81 and \$662.19) |
 | 2023 | \$1,312 | \$0 | [2023 annual report](https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2023-pfd-annual-report.pdf#page=3) |
 | 2024 | \$1,403.83 | \$298.17 | [Alaska DOR release 24-005](https://dor.alaska.gov/department-of-revenue/news-detail/2024/09/19/department-of-revenue-announces-2024-permanent-fund-dividend-amount-and-energy-relief) |
 | 2025 | \$1,000 | \$0 | [Sec. 25(d), ch. 10, SLA 2025](https://www.akleg.gov/PDF/34/Bills/HB0053Z.PDF#page=89) |
 | 2026 | \$1,000 | \$200 | [Sec. 18(d)](https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=87) and [sec. 13](https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84), ch. 34, SLA 2026; [Alaska DOR release 26-004](https://dor.alaska.gov/department-of-revenue/news-detail/2026/09/28/department-of-revenue-announces-2026-permanent-fund-dividend-amount) |
 
-Alaska sets each year's dividend in its budget, and the Legislature appropriates
-each one-time energy relief payment separately. No budget has set either for 2027
-or later, so from 2027 PolicyEngine carries the 2026 dividend of \$1,000 forward
-and sets energy relief to zero. To model a dividend that a later budget sets,
-supply either variable as an input.
+Alaska sets each year's dividend in its budget and adds energy relief only in
+years when it appropriates a one-time payment. It has set no dividend and
+appropriated no energy relief for 2027 or later. From 2027, PolicyEngine carries
+the 2026 dividend of \$1,000 forward and sets energy relief to zero. To model
+amounts that Alaska sets later, supply either variable as an input.
 
 ## The 2022 regular dividend and energy relief split
 
diff --git a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
index 8d7f55ad910..d17ff750522 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
@@ -1,4 +1,4 @@
-description: Alaska provides this one-time energy relief payment with the Permanent Fund Dividend. The amount is zero in years without a payment.
+description: Alaska provides this one-time energy relief payment with the Permanent Fund Dividend in years when it appropriates one.
 
 values:
   2015-01-01: 0
@@ -7,8 +7,8 @@ values:
   2024-01-01: 298.17
   2025-01-01: 0
   2026-01-01: 200
-  # Each payment needs its own appropriation, and no budget has made one for
-  # 2027 or later.
+  # Alaska appropriates each one-time payment in its budget, and it has
+  # appropriated none for 2027 or later.
   2027-01-01: 0
 
 metadata:
@@ -16,29 +16,29 @@ metadata:
   period: year
   unit: currency-USD
   reference:
-    # 2015 to 2021: each year's payment was the dividend alone.
+    # 2015 to 2021: Alaska paid the dividend alone.
     - title: Alaska Permanent Fund Dividend Division, Summary of Dividend Applications & Payments
       href: https://pfd.alaska.gov/division-info/summary-of-dividend-applications-payments
     - title: Alaska Permanent Fund Dividend Division, 2019 Annual Report
       href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2019-pfd-annual-report.pdf#page=24
     - title: Alaska Permanent Fund Dividend Division, 2021 Annual Report
       href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2021-pfd-annual-report---final.pdf#page=24
-    # 2022: $662.19 of the $3,284 payment, which the model rounds to $662.
+    # 2022: $662.19 of the $3,284 payment, which PolicyEngine rounds to $662.
     - title: Alaska Department of Revenue, DOR Response to IRS Guidance on 2022 PFD (release 23-002)
       href: https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1
-    # 2023: the $1,312 dividend was the whole payment.
+    # 2023: Alaska paid the $1,312 dividend alone.
     - title: Alaska Permanent Fund Dividend Division, 2023 Annual Report
       href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2023-pfd-annual-report.pdf#page=3
     # 2024.
     - title: Department of Revenue Announces 2024 Permanent Fund Dividend Amount and Energy Relief
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2024/09/19/department-of-revenue-announces-2024-permanent-fund-dividend-amount-and-energy-relief
-    # 2025: the $1,000 dividend was the whole payment.
+    # 2025: Alaska paid the $1,000 dividend alone.
     - title: Department of Revenue Announces 2025 Permanent Fund Dividend Amount
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2025/09/22/department-of-revenue-announces-2025-permanent-fund-dividend-amount
-    # 2026: sec. 13 amends sec. 49(a), ch. 10, SLA 2025 so that, if unrestricted
-    # general fund revenue for fiscal 2026 exceeded $6.3 billion, Alaska pays "a
-    # one-time energy relief payment of $200 as part of the permanent fund
-    # dividend". The DOR announcement reports the payment.
+    # 2026: in sec. 13, amending sec. 49(a), ch. 10, SLA 2025, the Legislature
+    # appropriated "a one-time energy relief payment of $200 as part of the
+    # permanent fund dividend" if unrestricted general fund revenue for fiscal
+    # 2026 exceeded $6.3 billion. DOR announced the payment in release 26-004.
     - title: "Sec. 13, ch. 34, SLA 2026 (enrolled HB 263), amending sec. 49(a), ch. 10, SLA 2025 #page 84-85"
       href: https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84
     - title: Department of Revenue Announces 2026 Permanent Fund Dividend
diff --git a/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml b/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml
index 26742adaff3..80b91bf032d 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/permanent_fund_dividend.yaml
@@ -11,8 +11,8 @@ values:
   2023-01-01: 1_312
   2024-01-01: 1_403.83
   2025-01-01: 1_000
-  # Alaska sets each year's dividend in its budget. No budget has set one for
-  # 2027 or later, so the 2026 dividend carries forward.
+  # Alaska sets each year's dividend in its budget, and it has set none for
+  # 2027 or later, so PolicyEngine keeps the 2026 dividend for later years.
   2026-01-01: 1_000
 
 metadata:
@@ -29,7 +29,7 @@ metadata:
     # 2017 to 2021, in the five-year dividend calculation.
     - title: Alaska Permanent Fund Dividend Division, 2021 Annual Report
       href: https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2021-pfd-annual-report---final.pdf#page=24
-    # 2022: $2,621.81 of the $3,284 payment, which the model rounds to $2,622.
+    # 2022: $2,621.81 of the $3,284 payment, which PolicyEngine rounds to $2,622.
     - title: Alaska Department of Revenue, DOR Response to IRS Guidance on 2022 PFD (release 23-002)
       href: https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1
     # 2023.
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml
index 739691e52e4..15b1baed973 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_energy_relief.yaml
@@ -76,7 +76,7 @@
   output:
     ak_energy_relief: 0
 
-- name: Case 12, no budget has appropriated energy relief for 2027.
+- name: Case 12, Alaska has appropriated no energy relief for 2027.
   period: 2027
   input:
     state_code: AK
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
index 35b3353e3a1..8efdf007928 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
@@ -76,7 +76,7 @@
   output:
     ak_permanent_fund_dividend: 1_114
 
-- name: Case 12, no budget has set a dividend for 2027, so the 2026 dividend carries forward.
+- name: Case 12, Alaska has set no dividend for 2027, so PolicyEngine keeps the 2026 dividend.
   period: 2027
   input:
     state_code: AK
diff --git a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
index fe6459a1a2e..c9f06399114 100644
--- a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
+++ b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
@@ -2,13 +2,13 @@
 
 1. For each dividend year from 2015 to 2026, the dividend plus energy relief
    equals the whole payment per eligible individual that Alaska published. The
-   PFD Division's summary table gives 2015 to 2025, and Department of Revenue
-   release 26-004 gives 2026. PolicyEngine rounds 2022's $2,621.81 and $662.19
-   to $2,622 and $662, which keeps the $3,284 total.
-2. In every year the model covers, the dividend stays positive and energy relief
-   never falls below zero.
-3. No law sets either amount for 2027 or later, so from 2027 the dividend stays
-   at the 2026 amount and energy relief at zero.
+   PFD Division publishes 2015 to 2025 in its summary table, and the Department
+   of Revenue published 2026 in release 26-004. PolicyEngine rounds 2022's
+   $2,621.81 and $662.19 to $2,622 and $662, which keeps the $3,284 total.
+2. In every year PolicyEngine models, the dividend stays positive and energy
+   relief never falls below zero.
+3. Alaska has set neither amount for 2027 or later, so from 2027 the dividend
+   stays at the 2026 amount and energy relief at zero.
 
 The YAML tests pin each year's dividend and energy relief one at a time. These
 tests compare the two parameters' sum with the published whole payment, and

From 4477f5fbeb036beb1ff80a0c5200405507288e9e Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sun, 8 Nov 2026 13:02:45 -0500
Subject: [PATCH 6/7] State sec. 13's funding in full, cite DOR's 2025 release,
 and name each case by what it checks

- energy_relief.yaml: quote the appropriation with its $127,340,800 estimate, and say the Legislature put the $200 first in line for fiscal 2026 revenue above $6.3 billion, counting the sec. 25(c) appropriation, that remained after the year's other appropriations, up to $700 million.
- docs/validation/alaska-pfd.md: cite DOR release 25-004 for 2025's $0 energy relief.
- The test docstring states invariant 2 for 2015 to 2100, the range its property draws.
- The dividend cases for 2015 to 2021 name the amount Alaska paid, and Cases 13 and 14 name the gross income and AGI they check.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 docs/validation/alaska-pfd.md                  |  2 +-
 .../gov/states/ak/dor/energy_relief.yaml       |  9 ++++++---
 .../ak/dor/ak_permanent_fund_dividend.yaml     | 18 +++++++++---------
 .../test_ak_permanent_fund_dividend_amounts.py |  4 ++--
 4 files changed, 18 insertions(+), 15 deletions(-)

diff --git a/docs/validation/alaska-pfd.md b/docs/validation/alaska-pfd.md
index 1891e963a7b..d2b8982deee 100644
--- a/docs/validation/alaska-pfd.md
+++ b/docs/validation/alaska-pfd.md
@@ -62,7 +62,7 @@ each year from 2015, the first year it models:
 | 2022 | \$2,622 | \$662 | [Alaska DOR release 23-002](https://dor.alaska.gov/docs/default-source/press-releases/2023_02_17-dor-response-to-irs-guidance-on-2022-pfd.pdf#page=1) (Alaska paid \$2,621.81 and \$662.19) |
 | 2023 | \$1,312 | \$0 | [2023 annual report](https://pfd.alaska.gov/docs/permanentfunddividendlibraries/annual-reports/2023-pfd-annual-report.pdf#page=3) |
 | 2024 | \$1,403.83 | \$298.17 | [Alaska DOR release 24-005](https://dor.alaska.gov/department-of-revenue/news-detail/2024/09/19/department-of-revenue-announces-2024-permanent-fund-dividend-amount-and-energy-relief) |
-| 2025 | \$1,000 | \$0 | [Sec. 25(d), ch. 10, SLA 2025](https://www.akleg.gov/PDF/34/Bills/HB0053Z.PDF#page=89) |
+| 2025 | \$1,000 | \$0 | [Sec. 25(d), ch. 10, SLA 2025](https://www.akleg.gov/PDF/34/Bills/HB0053Z.PDF#page=89); [Alaska DOR release 25-004](https://dor.alaska.gov/department-of-revenue/news-detail/2025/09/22/department-of-revenue-announces-2025-permanent-fund-dividend-amount) |
 | 2026 | \$1,000 | \$200 | [Sec. 18(d)](https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=87) and [sec. 13](https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84), ch. 34, SLA 2026; [Alaska DOR release 26-004](https://dor.alaska.gov/department-of-revenue/news-detail/2026/09/28/department-of-revenue-announces-2026-permanent-fund-dividend-amount) |
 
 Alaska sets each year's dividend in its budget and adds energy relief only in
diff --git a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
index d17ff750522..f28514e54b7 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
@@ -36,9 +36,12 @@ metadata:
     - title: Department of Revenue Announces 2025 Permanent Fund Dividend Amount
       href: https://dor.alaska.gov/department-of-revenue/news-detail/2025/09/22/department-of-revenue-announces-2025-permanent-fund-dividend-amount
     # 2026: in sec. 13, amending sec. 49(a), ch. 10, SLA 2025, the Legislature
-    # appropriated "a one-time energy relief payment of $200 as part of the
-    # permanent fund dividend" if unrestricted general fund revenue for fiscal
-    # 2026 exceeded $6.3 billion. DOR announced the payment in release 26-004.
+    # appropriated "the amount necessary, estimated to be $127,340,800, to pay a
+    # one-time energy relief payment of $200 as part of the permanent fund
+    # dividend". It put the payment first in line for fiscal 2026 unrestricted
+    # general fund revenue above $6.3 billion, counting the sec. 25(c)
+    # appropriation, that remained after the year's other appropriations, up
+    # to $700 million. DOR announced the payment in release 26-004.
     - title: "Sec. 13, ch. 34, SLA 2026 (enrolled HB 263), amending sec. 49(a), ch. 10, SLA 2025 #page 84-85"
       href: https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84
     - title: Department of Revenue Announces 2026 Permanent Fund Dividend
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
index 8efdf007928..9f86225ecd7 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
@@ -27,49 +27,49 @@
   output:
     ak_permanent_fund_dividend: 0
 
-- name: Case 5, the 2015 Alaska Permanent Fund Dividend.
+- name: Case 5, Alaska paid a $2,072 dividend in 2015.
   period: 2015
   input:
     state_code: AK
   output:
     ak_permanent_fund_dividend: 2_072
 
-- name: Case 6, the 2016 Alaska Permanent Fund Dividend.
+- name: Case 6, Alaska paid a $1,022 dividend in 2016.
   period: 2016
   input:
     state_code: AK
   output:
     ak_permanent_fund_dividend: 1_022
 
-- name: Case 7, the 2017 Alaska Permanent Fund Dividend.
+- name: Case 7, Alaska paid a $1,100 dividend in 2017.
   period: 2017
   input:
     state_code: AK
   output:
     ak_permanent_fund_dividend: 1_100
 
-- name: Case 8, the 2018 Alaska Permanent Fund Dividend.
+- name: Case 8, Alaska paid a $1,600 dividend in 2018.
   period: 2018
   input:
     state_code: AK
   output:
     ak_permanent_fund_dividend: 1_600
 
-- name: Case 9, the 2019 Alaska Permanent Fund Dividend.
+- name: Case 9, Alaska paid a $1,606 dividend in 2019.
   period: 2019
   input:
     state_code: AK
   output:
     ak_permanent_fund_dividend: 1_606
 
-- name: Case 10, the 2020 Alaska Permanent Fund Dividend.
+- name: Case 10, Alaska paid a $992 dividend in 2020.
   period: 2020
   input:
     state_code: AK
   output:
     ak_permanent_fund_dividend: 992
 
-- name: Case 11, the 2021 Alaska Permanent Fund Dividend.
+- name: Case 11, Alaska paid a $1,114 dividend in 2021.
   period: 2021
   input:
     state_code: AK
@@ -83,7 +83,7 @@
   output:
     ak_permanent_fund_dividend: 1_000
 
-- name: Case 13, a 2019 filer reports the $1,606 dividend in federal gross income.
+- name: Case 13, a 2019 filer gets the $1,606 dividend and no energy relief, so federal gross income and AGI come to $51,606.
   period: 2019
   input:
     people:
@@ -103,7 +103,7 @@
     irs_gross_income: 51_606
     adjusted_gross_income: 51_606
 
-- name: Case 14, a 2027 filer reports the $1,000 dividend and no energy relief.
+- name: Case 14, a 2027 filer gets the $1,000 dividend and no energy relief, so federal gross income and AGI come to $51,000.
   period: 2027
   input:
     people:
diff --git a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
index c9f06399114..0c7f7644c42 100644
--- a/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
+++ b/policyengine_us/tests/test_ak_permanent_fund_dividend_amounts.py
@@ -5,8 +5,8 @@
    PFD Division publishes 2015 to 2025 in its summary table, and the Department
    of Revenue published 2026 in release 26-004. PolicyEngine rounds 2022's
    $2,621.81 and $662.19 to $2,622 and $662, which keeps the $3,284 total.
-2. In every year PolicyEngine models, the dividend stays positive and energy
-   relief never falls below zero.
+2. From 2015 to 2100, the dividend stays positive and energy relief never
+   falls below zero.
 3. Alaska has set neither amount for 2027 or later, so from 2027 the dividend
    stays at the 2026 amount and energy relief at zero.
 

From 08671a1277fb463f54e785425519013981d892ad Mon Sep 17 00:00:00 2001
From: Max Ghenis <mghenis@gmail.com>
Date: Sun, 8 Nov 2026 13:46:49 -0500
Subject: [PATCH 7/7] Give sec. 25(c) its own sentence and name Cases 13 and
 14's wages

- Move the sec. 25(c) appropriation out of the 2026 energy relief comment's revenue sentence and into a sentence of its own, and name the earnings reserve account it comes from.
- Name the $50,000 of wages in Cases 13 and 14, which their federal gross income and AGI add to the dividend.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>
---
 .../parameters/gov/states/ak/dor/energy_relief.yaml      | 9 +++++----
 .../gov/states/ak/dor/ak_permanent_fund_dividend.yaml    | 4 ++--
 2 files changed, 7 insertions(+), 6 deletions(-)

diff --git a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
index f28514e54b7..9284d472e13 100644
--- a/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
+++ b/policyengine_us/parameters/gov/states/ak/dor/energy_relief.yaml
@@ -38,10 +38,11 @@ metadata:
     # 2026: in sec. 13, amending sec. 49(a), ch. 10, SLA 2025, the Legislature
     # appropriated "the amount necessary, estimated to be $127,340,800, to pay a
     # one-time energy relief payment of $200 as part of the permanent fund
-    # dividend". It put the payment first in line for fiscal 2026 unrestricted
-    # general fund revenue above $6.3 billion, counting the sec. 25(c)
-    # appropriation, that remained after the year's other appropriations, up
-    # to $700 million. DOR announced the payment in release 26-004.
+    # dividend". It put the payment first in line for the fiscal 2026
+    # unrestricted general fund revenue above $6.3 billion that remained after
+    # the year's other appropriations, up to $700 million. The Legislature
+    # counted the sec. 25(c) appropriation from the earnings reserve account in
+    # that revenue. DOR announced the payment in release 26-004.
     - title: "Sec. 13, ch. 34, SLA 2026 (enrolled HB 263), amending sec. 49(a), ch. 10, SLA 2025 #page 84-85"
       href: https://www.akleg.gov/PDF/34/Bills/HB0263Z.PDF#page=84
     - title: Department of Revenue Announces 2026 Permanent Fund Dividend
diff --git a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
index 9f86225ecd7..c27d49c6925 100644
--- a/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
+++ b/policyengine_us/tests/policy/baseline/gov/states/ak/dor/ak_permanent_fund_dividend.yaml
@@ -83,7 +83,7 @@
   output:
     ak_permanent_fund_dividend: 1_000
 
-- name: Case 13, a 2019 filer gets the $1,606 dividend and no energy relief, so federal gross income and AGI come to $51,606.
+- name: Case 13, a 2019 filer with $50,000 of wages gets the $1,606 dividend and no energy relief, so federal gross income and AGI come to $51,606.
   period: 2019
   input:
     people:
@@ -103,7 +103,7 @@
     irs_gross_income: 51_606
     adjusted_gross_income: 51_606
 
-- name: Case 14, a 2027 filer gets the $1,000 dividend and no energy relief, so federal gross income and AGI come to $51,000.
+- name: Case 14, a 2027 filer with $50,000 of wages gets the $1,000 dividend and no energy relief, so federal gross income and AGI come to $51,000.
   period: 2027
   input:
     people: