Page
1, between lines 1 and 2, insert:
"Section 1. Title 23, Arizona Revised Statutes, is
amended by adding chapter 11, to read:
CHAPTER
11
MUNICIPAL
FIREFIGHTER CANCER REIMBURSEMENT
ARTICLE
1. GENERAL PROVISIONS
START_STATUTE23-1701. Definitions
In
this article, unless the context otherwise requires:
1. "Commission"
means the industrial commission of Arizona.
2. "Firefighter"
has the same meaning prescribed in section 23-901.09.
3. "Fire
investigator" has the same meaning prescribed in section 23-901.09.
4. "Fund"
means the municipal firefighter cancer reimbursement fund.
5. "Municipal
payor" means any of the following:
(a) A
Workers' compensation insurer used by a city or town.
(b) A
self-insurance program approved pursuant to section 23-961 used by a city
or town.
(c) A
public agency pool that is established pursuant to section 11-952.01 and
that is used by a city or town.END_STATUTE
START_STATUTE23-1702. Municipal
firefighter cancer reimbursement fund; exemption; rulemaking; annual report
A. The
municipal firefighter cancer reimbursement fund is established consisting of monies
deposited in the fund PURSUANT to section 23-1703. The Commission shall
administer the fund. Monies in the fund shall be used to reimburse Municipal
payors for the compensation and benefits paid by municipal payors to municipal
firefighters and municipal Fire investigators under section 23-901.09
for:
1. COMPENSATION
FOR TEMPORARY PARTIAL DISABILITY, PERMANENT PARTIAL DISABILITY AND LOST EARNING
CAPACITY AS PRESCRIBED IN SECTION 23-1044.
2. COMPENSATION
FOR TEMPORARY TOTAL DISABILITY AND PERMANENT TOTAL DISABILITY AS PRESCRIBED IN
SECTION 23-1045.
3. MEDICAL,
SURGICAL AND HOSPITAL BENEFITS AS PRESCRIBED IN SECTION 23-1062.
4. DEATH
BENEFITS AS PRESCRIBED IN SECTION 23-1046.
B. The
fund consists of the following:
1. Fees
from cities and towns deposited pursuant to section 23-1703.
2. monies
received from any other source, including federal monies, investment income and
private grants, gifts, contributions and devises.
C. The
commission shall annually distribute the monies in the fund on a prorated basis
based on the amount of the individual compensation and benefits paid by a
municipal payor FOR compensation and benefits TO A MUNICIPAL FIREFIGHTER OR
municipal FIRE INVESTIGATOR for a disease, infirmity or impairment as
PRESCRIBED in SECTION 23-901.09 in proportion to the statewide aggregate of all
compensation and benefits paid TO MUNICIPAL FIREFIGHTERs and municipal FIRE
INVESTIGATORs PURSUANT TO SECTION 23-901.09 for the fiscal year. The
commission may not reimburse monies for expenses relating to case management,
vocational rehabilitation or similar nonmedical costs. The prorated share
shall be distributed to the MUNICIPAL payors entitled to a share without regard
to the order in which the respective compensation and benefits were paid in the
fiscal year.
D. Monies
in the fund are continuously appropriated and are exempt from the provisions of
section 35-190 relating to lapsing of appropriations.
E. On
or before January 1, 2022, the commission shall adopt rules pursuant to title
41, chapter 6 to carry out this chapter.
F. on
or before April 1 of each year, The commission shall submit a report to the
legislature and the municipal payors reimbursed from the fund on the financial
status of the fund. The report shall include all of the following:
1. The
total number of fund reimbursement claims the commission received in the
immediately preceding fiscal year.
2. For
the immediately preceding fiscal year, The number of fund reimbursement claims
approved, the total dollar amount of fund reimbursement claims paid by the fund
and the amount paid to each municipal payor reimbursed by the fund.
3. The
amount of any anticipated surplus in the fund. END_STATUTE
START_STATUTE23-1703. Assessment
A. From
and after June 30, 2021, the commission shall assess and collect fees from
cities and towns for deposit in the fund. The fee shall be assessed
to each city and town that receives state shared revenues pursuant to sections
42-5029 and 43-206. The total amount of fees for all
cities and towns may not exceed $15,000,000 in each fiscal year. The share of
fees assessed in each fiscal year to each city and town shall be based on the
population of the city or town as determined by the most recent population
estimates of the United States census bureau as of july 1 in proportion to the
total population of all incorporated cities and towns.
B. The
commission shall assess the fees under this section not later than July 31 of
each year, and the fees are payable immediately on assessment. If a city or
town fails to pay the assessment in full on or before September 30, the
commission shall notify the state treasurer who shall withhold the delinquent
amount from the distribution of monies to the appropriate city or town pursuant
to sections 42-5029 and 43-206 and shall continue to withhold
monies until the city or town has paid the entire amount of the assessment.
C. All
monies paid to the commission or withheld by the state treasurer for the fees
assessed pursuant to this section shall be deposited in the fund.
D. cities
and towns may meet their obligation for the assessment from any source of city
or town revenue designated by the appropriate city or town. city and
town payments made pursuant to this section are excluded from the applicable
expenditure limitations." END_STATUTE
Renumber to
conform
Page 7,
between lines 2 and 3, insert:
"Sec. 4. Section
43-1011, Arizona Revised Statutes, is amended to read:
START_STATUTE43-1011. Taxes
and tax rates
A. There
shall be levied, collected and paid for each taxable year on the entire taxable
income of every resident of this state and on the entire taxable income of
every nonresident that is derived from sources within this state taxes
determined in the following manner:
1. For
taxable years beginning from and after December 31, 1996 through December 31,
1997:
(a) In
the case of a single person or a married person filing separately:
If
taxable income is: The tax is:
$0 - $10,000 2.90%
of taxable income
$10,001 - $25,000 $290,
plus 3.30% of the excess over $10,000
$25,001 - $50,000 $785,
plus 3.90% of the excess over $25,000
$50,001 - $150,000 $1,760,
plus 4.80% of the excess over $50,000
$150,001 and over $6,560,
plus 5.17% of the excess over $150,000
(b) In
the case of a married couple filing a joint return or a single person who is a
head of a household:
If taxable income is: The tax is:
$0 - $20,000 2.90%
of taxable income
$20,001 - $50,000 $580,
plus 3.30% of the excess over $20,000
$50,001 - $100,000 $1,570,
plus 3.90% of the excess over $50,000
$100,001 - $300,000 $3,520,
plus 4.80% of the excess over $100,000
$300,001 and over $13,120,
plus 5.17% of the excess over $300,000
2. For
taxable years beginning from and after December 31, 1997 through December 31,
1998:
(a) In
the case of a single person or a married person filing separately:
If taxable income is: The tax is:
$0 - $10,000 2.88%
of taxable income
$10,001 - $25,000 $288,
plus 3.24% of the excess over $10,000
$25,001 - $50,000 $774,
plus 3.82% of the excess over $25,000
$50,001 - $150,000 $1,729,
plus 4.74% of the excess over $50,000
$150,001 and over $6,469,
plus 5.10% of the excess over $150,000
(b) In
the case of a married couple filing a joint return or a single person who is a
head of a household:
If
taxable income is: The tax is:
$0 -
$20,000 2.88% of taxable income
$20,001 - $50,000 $576,
plus 3.24% of the excess over $20,000
$50,001 - $100,000 $1,548,
plus 3.82% of the excess over $50,000
$100,001 - $300,000 $3,458,
plus 4.74% of the excess over $100,000
$300,001 and over $12,938,
plus 5.10% of the excess over $300,000
3. For
taxable years beginning from and after December 31, 1998 through December 31,
2005:
(a) In
the case of a single person or a married person filing separately:
If taxable income is: The tax is:
$0 - $10,000 2.87%
of taxable income
$10,001 - $25,000 $287,
plus 3.20% of the excess over $10,000
$25,001 - $50,000 $767,
plus 3.74% of the excess over $25,000
$50,001 - $150,000 $1,702,
plus 4.72% of the excess over $50,000
$150,001 and over $6,422,
plus 5.04% of the excess over $150,000
(b) In
the case of a married couple filing a joint return or a single person who is a
head of a household:
If taxable income is: The tax is:
$0 - $20,000 2.87%
of taxable income
$20,001 - $50,000 $574,
plus 3.20% of the excess over $20,000
$50,001 - $100,000 $1,534,
plus 3.74% of the excess over $50,000
$100,001 - $300,000 $3,404,
plus 4.72% of the excess over $100,000
$300,001 and over $12,844,
plus 5.04% of the excess over $300,000
4. For
taxable years beginning from and after December 31, 2005 through December 31,
2006:
(a) In
the case of a single person or a married person filing separately:
If taxable income is: The tax is:
$0 - $10,000 2.73%
of taxable income
$10,001 - $25,000 $273,
plus 3.04% of the excess over $10,000
$25,001 - $50,000 $729,
plus 3.55% of the excess over $25,000
$50,001 - $150,000 $1,617,
plus 4.48% of the excess over $50,000
$150,001 and over $6,097,
plus 4.79% of the excess over $150,000
(b) In
the case of a married couple filing a joint return or a single person who is a
head of a household:
If taxable income is: The tax is:
$0 - $20,000 2.73%
of taxable income
$20,001 - $50,000 $546,
plus 3.04% of the excess over $20,000
$50,001 - $100,000 $1,458,
plus 3.55% of the excess over $50,000
$100,001 - $300,000 $3,233,
plus 4.48% of the excess over $100,000
$300,001 and over $12,193,
plus 4.79% of the excess over $300,000
5. Subject
to subsections B and C of this section, for taxable years beginning from and
after December 31, 2006 through December 31, 2018:
(a) In
the case of a single person or a married person filing separately:
If taxable income is: The tax is:
$0 - $10,000 2.59%
of taxable income
$10,001 - $25,000 $259,
plus 2.88% of the excess over $10,000
$25,001 - $50,000 $691,
plus 3.36% of the excess over $25,000
$50,001 - $150,000 $1,531,
plus 4.24% of the excess over $50,000
$150,001 and over $5,771,
plus 4.54% of the excess over $150,000
(b) In
the case of a married couple filing a joint return or a single person who is a
head of a household:
If taxable income is: The tax is:
$0 - $20,000 2.59%
of taxable income
$20,001 - $50,000 $518,
plus 2.88% of the excess over $20,000
$50,001 - $100,000 $1,382,
plus 3.36% of the excess over $50,000
$100,001 - $300,000 $3,062,
plus 4.24% of the excess over $100,000
$300,001 and over $11,542,
plus 4.54% of the excess over $300,000
6. Subject
to subsection subsections D and E of this section, for taxable years beginning from and
after December 31, 2018:
(a) In
the case of a single person or a married person filing separately:
If
taxable income is: The
tax is:
$0 -
$26,500 2.59% of taxable income
$26,501 -
$53,000 $686, plus 3.34% of the amount
over
$26,500
$53,001 -
$159,000 $1,571, plus 4.17% of the
amount
over $53,000
$159,001 and
over $5,991, plus 4.50% of the amount
over
$159,000
(b) In
the case of a married couple filing a joint return or a single person who is a
head of a household:
If
taxable income is: The
tax is:
$0 -
$53,000 2.59% of taxable income
$53,001 -
$106,000 $1,373, plus 3.34% of the amount over
$53,000
$106,001 -
$318,000 $3,143, plus 4.17% of the amount
over
$106,000
$318,001 and over $11,983,
plus 4.50% of the amount over $318,000
B. For
the taxable year beginning from and after December 31, 2014 through December
31, 2015, the department shall adjust the income dollar amounts for each rate
bracket prescribed by subsection A, paragraph 5 of this section according to
the average annual change in the metropolitan Phoenix consumer price index
published by the United States department of labor, bureau of labor
statistics. The revised dollar amounts shall be raised to the
nearest whole dollar. The income dollar amounts for each rate
bracket may not be revised below the amounts prescribed in the prior taxable year.
C. For
each taxable year beginning from and after December 31, 2015 through December
31, 2018, the department shall adjust the income dollar amounts for each rate
bracket prescribed by subsection A, paragraph 5 of this section according to
the average annual change in the metropolitan Phoenix consumer price index
published by the United States department of labor, bureau of labor
statistics. The revised dollar amounts shall be raised to the
nearest whole dollar. The income dollar amounts for each rate
bracket may not be revised below the amounts prescribed in the prior taxable
year.
D. For
each taxable year beginning from and after December 31, 2019, the department
shall adjust the income dollar amount for each rate bracket prescribed by
subsection A, paragraph 6 of this section according to the average annual
change in the metropolitan Phoenix consumer price index published by the United
States department of labor, bureau of labor statistics. The revised
dollar amounts shall be raised to the nearest whole dollar. The income dollar
amounts for each rate bracket may not be revised below the amounts prescribed
in the prior taxable year.
E. For
each taxable year beginning from and after December 31, 2020, for taxable
income that is subject to the income tax surcharge imposed by section 43-1013,
the combined tax rate of the income tax surcharge imposed by section 43-1013
and the highest tax rate imposed by subsection A, paragraph 6, 7, 8 or 9 of
this section may not exceed four and one-half percent. If the
combined tax rate exceeds four and one-half percent, the highest tax rate
imposed by subsection A, paragraph 6, 7, 8 or 9 of this section shall be
reduced so that the combined tax rate is four and one-half
percent. The department may adopt rules pursuant to title 41,
chapter 6 to carry out this subsection." END_STATUTE
Renumber to
conform
Page
12, between lines 13 and 14, insert:
"Sec. 13. Exemption from rulemaking
A. Notwithstanding
any other law, for the purposes of title 23, chapter 11, Arizona Revised
Statutes, as added by this act, the industrial commission of Arizona is exempt
from the rulemaking requirements of title 41, chapter 6, Arizona Revised
Statutes, for one year after the effective date of this act, except that the
commission shall provide the public with a reasonable opportunity to comment on
proposed rules and shall publish otherwise exempt rules.
B. Notwithstanding
any other law, for the purposes of section 43-1011, subsection E, Arizona
Revised Statutes, as added by this act, the department of revenue is exempt
from the rulemaking requirements of title 41, chapter 6, Arizona Revised
Statutes, for one year after the effective date of this act.
Sec. 14. Legislative intent
The
legislature intends that:
1. Title
23, chapter 11, Arizona Revised Statutes, as added by this act, does not convey
any responsibility of firefighter cancer compensation and benefits claims onto
this state. All costs incurred shall be paid for by monies collected from cities
and towns pursuant to section 23-1703, Arizona Revised Statutes, as added
by this act.
2. Any
monies in the municipal firefighter cancer reimbursement fund established by
section 23-1702, Arizona Revised Statutes, as added by this act, are not subject
to transfer from the municipal firefighter cancer reimbursement fund to the
state general fund in any fiscal year."
Renumber to
conform
Page 12,
line 15, after "A." insert "Title 23, chapter 11, Arizona
Revised Statutes, as added by this act,"
Amend title to conform
Bill
Number: S.B. 1827