use warnings;
use strict;
use feature 'say';
use Data::Dumper;
$Data::Dumper::Terse = $Data::Dumper::Indent = $Data::Dumper::Sortkeys = 1;
$Data::Dumper::Quotekeys = 0;

my $in = get_input();
my %out;

for my $id (keys %{ $in }) {
    for my $state (keys %{ $in->{$id} }) {
        $out{$state} = { map { split '=' } @{ $in->{$id}{$state} } };
    };
}

say 'Transformed input: ', Dumper \%out;

say 'All states: ', Dumper [map { $_->{state_name} } values %out];
say 'Commented: ', Dumper [map { $_->{state_name} } grep { $_->{comments} } values %out];

#---------------------------------------------------------#

sub get_input {
    return {
        99155 => {
            PR => [
                'state_name=Puerto Rico',
                'county_names_all=Adjuntas|Utuado',
            ],
            AK => [
                'state_name=Alaska',
                'county_names_all=Ketchikan Gateway|Prince of Wales-Hyder',
            ],
            WA => [
                'state_name=Washington',
                'county_names_all=Pend Oreille|Spokane|Lincoln|Adams',
                'comments=America/Los_Angeles',
            ],
        },
        26134 => {
            WV => [
                'state_name=West Virginia',
                'county_names_all=Wirt|Wood|Jackson|Ritchie|Calhoun',
                'comments=America/New_York',
            ],
        },
    };
}

##</code><code>##

Transformed input: {
  AK => {
    county_names_all => 'Ketchikan Gateway|Prince of Wales-Hyder',
    state_name => 'Alaska'
  },
  PR => {
    county_names_all => 'Adjuntas|Utuado',
    state_name => 'Puerto Rico'
  },
  WA => {
    comments => 'America/Los_Angeles',
    county_names_all => 'Pend Oreille|Spokane|Lincoln|Adams',
    state_name => 'Washington'
  },
  WV => {
    comments => 'America/New_York',
    county_names_all => 'Wirt|Wood|Jackson|Ritchie|Calhoun',
    state_name => 'West Virginia'
  }
}

All states: [
  'Alaska',
  'Washington',
  'Puerto Rico',
  'West Virginia'
]

Commented: [
  'Washington',
  'West Virginia'
]