AZ SB1124

Amends Arizona Revised Statutes Section 43-407 to make a technical correction to unemployment compensation withholding provisions.

Treats unemployment compensation payments subject to state income tax withholding elections as wage payments by an employer for payroll purposes.

Requires withholding at a rate of ten percent of federal income tax deducted and withheld from unemployment compensation payments.

Allows individuals to elect withholding of state income tax from unemployment compensation by written request to the payor using a department-prescribed form.

Permits payees to terminate withholding at any time by submitting a written request to the payor.