AZ SB1179

Amends Arizona Revised Statutes section 43-407 to correct technical language regarding withholding from unemployment compensation payments.

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

Requires withholding amount to be ten percent of federal income tax deducted and withheld from the unemployment compensation payment.

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

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