SB 1827 Summary

• Establishes the Municipal Firefighter Cancer Reimbursement Fund administered by the Industrial Commission to reimburse cities and towns for workers' compensation claims related to occupational cancers for municipal firefighters and fire investigators.

• Assesses annual fees up to $15,000,000 on cities and towns receiving state shared revenues, apportioned by population, with the State Treasurer authorized to withhold delinquent amounts from state distributions.

• Extends the deadline for the Veterans' Income Tax Settlement program from December 31, 2021 to December 31, 2023, allowing additional time for eligible veterans to claim refunds of state income taxes withheld during active military service.

• Implements a 0.5 percent regulatory assessment on commercial racing permittees' pari-mutuel pools in fiscal year 2021-2022 and authorizes the Arizona Department of Agriculture to adjust existing fees.

• Adds a tax rate cap provision limiting combined income tax surcharge and highest marginal rate to 4.5 percent for high-income earners effective for taxable years beginning after December 31, 2020.