AZ HB2674

Creates Arizona State False Claims Act establishing civil liability for knowingly presenting false claims for payment or approval, making false records/statements, conspiring to defraud, or concealing obligations to pay the state.

Authorizes the Attorney General to investigate and prosecute false claims violations and permits private citizens to bring "qui tam" whistleblower actions on behalf of the state, with complaints initially filed under seal for at least 120 days.

Imposes treble damages (three times actual damages) plus civil penalties of $5,500 to $11,000 per violation; reduces to double damages and eliminates penalties if violator self-reports within 30 days, cooperates fully, and no prior investigation existed.

Provides qui tam plaintiffs with 15-25% of recovered proceeds if the state intervenes, 25-30% if the state declines to proceed, and awards reasonable attorney fees and costs to prevailing parties.

Prohibits employers from retaliating against employees, contractors, or agents who disclose false claims information to government agencies or participate in false claims actions, with liability including reinstatement, double back pay, and attorney fees.