AZ SB1450

Adds firefighters eligible for workers' compensation under section 23-901.01, subsection B as a new eligible class for special fund reimbursement if they filed claims after January 1, 2017 and their employer adopted cancer mitigation best practices including increased screenings and protective equipment.

Requires employers claiming special fund reimbursement to notify the commission of intent to claim at the same time they notify under section 23-1047, subsection A.

Allows the commission to levy an additional assessment of up to one-half percent if total annual reserved liabilities under the special fund exceed $6,000,000, as determined by annual actuarial study.

Makes technical corrections throughout the statute including grammar changes ("per cent" to "percent", "no" to "not", gender-neutral pronouns) and clarifications to section references and terminology.

Applies retroactively to taxable years beginning after December 31, 2016.