AZ HB2463

Establishes the Employee Misclassification and Payroll Tax Fraud Advisory Task Force to study worker misclassification and payroll tax fraud specifically in the construction industry

Task force voting members include the directors of the Industrial Commission of Arizona, Department of Insurance and Financial Institutions, and the Registrar of Contractors, with the Secretary of State and Attorney General serving as nonvoting advisory members

First meeting must be convened by February 1, 2027, with annual reports due to legislative commerce committees by February 1 each year starting in 2028

Task force will examine the economic impact on state and local governments, lost revenue, frequency of misclassification, whether a uniform definition of employment relationship is needed, and effectiveness of current enforcement laws

State agencies are required to cooperate with the task force and may individually implement recommendations within their existing statutory authority