AZ SB1326

Establishes the Public Accountability Commission as an autonomous unit within the Secretary of State's office with investigation and enforcement authority over campaign finance, financial disclosures, and lobbyist registration matters.

Renames the "Citizens Clean Elections Commission" to the "Public Accountability Commission" throughout campaign finance statutes and transfers investigatory and enforcement duties from the Secretary of State and Attorney General to the commission.

Implements new clean elections fund revenue sources including a $5 voluntary tax reduction check-off box and dollar-for-dollar tax credits up to 20% of tax liability or $500 per taxpayer, with revenues directed to an election equipment refreshment account.

Grants the Public Accountability Commission subpoena power, rulemaking authority exempt from standard administrative procedure requirements, and jurisdiction over campaign finance complaints filed within 90 days after post-election reporting or canvass completion.

Requires the Secretary of State to develop an internet-based lobbyist registration system in cooperation with the Public Accountability Commission, with mandatory 72-hour reporting of expenditures and elimination of annual/quarterly report requirements.