First Regular Session S.B. 1281
PROPOSED
SENATE AMENDMENTS TO S.B. 1281
(Reference to printed bill)
Strike everything after the enacting clause and insert:
"Section 1. Individual income tax rebate; eligibility; claim application; appeals of agency decisions; report; delayed repeal
A. The department of revenue shall issue a onetime individual income tax rebate for the 2022 taxable year if the taxpayer both:
1. Is a resident of this state as of December 31, 2022.
2. Files an individual income tax return or an individual income tax return extension for the 2022 taxable year.
B. The amount of the individual income tax rebate is:
1. For a single person or a married person filing separately, $200.
2. For a married couple filing a joint return or a single person who is a head of a household, $400.
C. 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 receive the individual income tax rebate for the deceased taxpayer.
D. The department of revenue shall pay all individual income tax rebates issued pursuant to this section within ninety days after the effective date of this section.
E. A taxpayer who does not receive the individual income tax rebate issued pursuant to this section within one year after the effective date of this section may claim the individual income tax 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 individual 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 individual income tax rebate.
F. 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 individual income tax rebates issued pursuant to this section shall be governed by title 41, chapter 6, article 10, Arizona Revised Statutes.
G. On or before the fifteenth month after the effective date of this section, 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 total dollar amount paid as individual income tax rebates.
2. The administrative costs associated with the individual income tax rebates.
3. The number, if any, of individual income tax rebate claims filed with the department.
H. This section is repealed from and after December 31, 2029."
Amend title to conform