AZ SB1301

Employers with 50+ employees must notify the Department of Economic Security at least 120 days before relocating from Arizona to another state or foreign country, with violations subject to civil penalties up to $10,000 per day

Employers that relocate become ineligible for state subsidies (tax incentives, grants, guaranteed loans, tax benefits) for five years and must repay previously received subsidies

The Department of Economic Security must compile and distribute a semiannual list of relocating employers to all state agencies

State contractors performing work related to state business must conduct all work within Arizona and cannot hire individuals to perform that work at out-of-state locations, with compliance required by November 1, 2027

The Arizona Commerce Authority may waive penalties if an employer demonstrates that lack of state subsidy would cause substantial job losses, environmental harm, or significant economic impact to the state