Bill
Number: S.B. 1738
Ugenti-Rita Floor Amendment #2
Reference
to: printed bill
Amendment
drafted by: Leg Council
FLOOR
AMENDMENT EXPLANATION
1.
Allows a claimant to file a claim for a onetime income tax
rebate for TY 2021, if the claimant:
a) is a
resident of Arizona as of December 31, 2020; and
b) has filed an income tax
return or extension for TY 2021.
2.
Sets the amount of the income tax rebate at:
a) $250,
for a single individual; and
b) $500, for a married
couple or head of household.
3.
Allows
an eligible claimant to claim the rebate by filing an ADOR-prescribed online
application before October 20, 2022, that includes the claimant's personally
identifying information.
4.
Requires
ADOR to review and verify claim applications and allows ADOR to request the
provision of evidence to verify the claimant's rebate eligibility.
5.
Authorizes, for a deceased taxpayer, the taxpayer's
surviving spouse, personal representative or executor or other official
representative to file a claim for the deceased taxpayer and requires the
claimant to provide a copy of:
a) the
taxpayer's death certificate or other proof of death; and
b) the claimant's
appointment as personal representative, executor or other official
representative, as applicable.
6.
Requires
ADOR to pay all income tax rebates by December 31, 2022.
7.
Requires
all appealable actions and contested cases relating to the income tax rebates
to be governed by statutory administrative procedures.
8.
Requires, by February 20, 2023, the Director of ADOR to
report to the President of the Senate, Speaker of the House of Representatives
and the Director of the Joint Legislative Budget Committee:
a) the
number of income tax rebate claims filed with ADOR;
b) the
total dollar amount paid as income tax rebates; and
c) the administrative
costs associated with the income tax rebates.
9. Repeals
the onetime income tax rebate on January 1, 2029.
Page 115, after line 115, insert:
"Sec. 38. Income tax rebate; eligibility; application; appeals of agency
decisions; report; delayed repeal
A. A
claimant may file a claim for a onetime income tax rebate for the 2021 taxable
year if the claimant both:
1. Is
a resident of this state as of December 31, 2020.
2. Filed
an income tax return or an income tax return extension for the 2021 taxable
year.
B. The
amount of the income tax rebate is:
1. For
a single person or a married person filing separately, $250.
2. For
a married couple filing a joint return or a single person who is a head of a
household, $500.
C. An
eligible claimant may claim the rebate by filing an online claim application as
prescribed by the department of revenue. The claim application shall include
the claimant's name, address, social security number and income tax filing
status. The department shall review each claim application and
verify the information provided. The department may request that a
claimant provide evidence to verify the claimant's eligibility for the rebate.
D. If
the taxpayer is deceased, the taxpayer's surviving spouse, personal
representative or executor or another official representative of the estate
designated pursuant to applicable state law may file a claim for the deceased
taxpayer. In addition to the information required by subsection C of this
section, the claimant shall provide a copy of the deceased taxpayer's death certificate
or other proof of death and, if applicable, a copy of the claimant's
appointment as personal representative, executor or other official
representative of the estate.
E. To
receive the income tax rebate provided by this section, a claimant must file a
claim application not later than October 20, 2022.
F. The
department of revenue shall pay all income tax rebates issued pursuant to this
section on or before December 31, 2022.
G. Notwithstanding
any other administrative proceedings established by law or by rule, all
appealable agency actions, as defined by section 41-1092, Arizona Revised
Statutes, and contested cases, as defined by section 41-1001, Arizona
Revised Statutes, relating to income tax rebates under this section shall be
governed by title 41, chapter 6, article 10, Arizona Revised Statutes.
H. On
or before February 20, 2023, the director of the department of revenue shall
report the following information to the president of the senate, the speaker of
the house of representatives and the director of the joint legislative budget
committee:
1. The
number of income tax rebate claims filed with the department.
2. The
total dollar amount paid as income tax rebates.
3. The
administrative costs associated with the income tax rebates.
I. This
section is repealed from and after December 31, 2028."
Amend title to conform