This bill proposes to amend section 43-407 of the Arizona Revised Statutes, specifically regarding the treatment of unemployment compensation for tax withholding purposes. Under current law, any unemployment compensation payment to an individual who has elected to have state income tax withheld is treated as a payment of wages by an employer to an employee for a payroll period, with a withholding rate of ten percent of federal income tax deducted and withheld.

The bill would insert new language clarifying the treatment of unemployment compensation without altering the existing provisions. It removes the comma before "shall be treated" and maintains the current structure of the statute while ensuring that the withholding process remains consistent with federal guidelines. Overall, the changes aim to streamline the language without affecting the underlying legal framework.

Statutes affected:
Introduced Version: 43-407