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REFERENCE TITLE: veterans; hiring preference; tax credit |
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State of Arizona House of Representatives Fifty-first Legislature First Regular Session 2013
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HB 2484 |
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Introduced by Representatives Cardenas, Borrelli, Campbell, Coleman, Dalessandro, Larkin, Livingston, Orr, Peshlakai, Steele, Stevens, Tobin, Wheeler, Senators Bradley, Cajero Bedford, Farley, Hobbs, Tovar: Representatives Allen, Alston, Barton, Contreras, Dial, Escamilla, Gabaldón, Gonzales, Goodale, Hale, Hernandez, Kavanagh, Lovas, Mach, McCune Davis, Mendez, Meyer, Miranda, Otondo, Pierce J, Pratt, Quezada, Robson, Saldate, Sherwood, Shope, Townsend, Senators Crandell, Driggs, Jackson Jr., Lopez, Melvin, Pancrazi, Worsley
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AN ACT
amending section 38-492, Arizona Revised Statutes; amending title 43, chapter 10, article 5, Arizona Revised Statutes, by adding section 43‑1086.01; amending title 43, chapter 11, article 6, Arizona Revised Statutes, by adding section 43-1171; providing for the delayed repeal of sections 43‑1086.01 and 43‑1171, Arizona Revised Statutes, as added by this act; relating to veterans.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 38-492, Arizona Revised Statutes, is amended to read:
38-492. Preferences
A. A veteran of the armed forces of the United States who is separated from the armed forces under honorable conditions following more than six months of active duty and who takes an examination for employment by this state or any political subdivision of this state under a merit system of employment as provided by section 38‑491, in the determination of the veteran's final rating on the examination, shall be given a preference of five points over persons other than veterans. The preference shall be added to the grade earned by the veteran, but only if the veteran earns a passing grade without preference. Any veteran who is entitled under 10 United States Code chapter 1223 to retired pay for non‑regular service or, but for age, would be entitled under that chapter to retired pay for non‑regular service and who takes an examination for employment by any political subdivision of this state under a merit system of employment as provided by section 38‑491, in the determination of the veteran's final rating on the examination, shall be given a preference of five points over persons other than veterans. The preference shall be added to the grade earned by the veteran, but only if the veteran earns a passing grade without preference.
B. A disabled person who takes an examination for employment by this state or any political subdivision of this state under a merit system of employment, in the determination of the disabled person's final rating on such examination, shall be given a preference of five points. The preference shall be added to the grade earned by the disabled person but only if such person earns a passing grade without preference. For the purposes of this subsection, "disabled person" means an individual who has a physical or mental impairment that substantially limits one or more major life activities of the individual or who has a record of such an impairment or is regarded as having such an impairment.
C. A person qualified for a preference pursuant to subsections A and B of this section shall be given a ten‑point preference.
D. A spouse or surviving spouse of any of the following, otherwise qualified pursuant to subsection A of this section, shall be given a five‑point preference as if the spouse or surviving spouse were an eligible veteran pursuant to subsection A of this section:
1. Any veteran who died of a service‑connected disability.
2. Any member of the armed forces who is serving on active duty and who, at the time of application, is listed by the secretary of defense of the United States in any of the following categories for not less than ninety days:
(a) Missing in action.
(b) Captured in the line of duty by a hostile force.
(c) Forcibly detained or interned in the line of duty by a foreign government or power.
3. A person who has a total, permanent disability resulting from a service‑connected disability or any person who died while the disability was in existence.
E. An honorably separated veteran who served on active duty in the armed forces at any time and who has a service‑connected disability or is receiving compensation or disability retirement benefits under laws administered by the United States department of veterans affairs, army, navy, air force, coast guard or United States public health service shall be given a ten‑point preference pursuant to this section.
F. If a person is eligible for a preference pursuant to this section and the person applies for employment with this state or any political subdivision of this state under a merit system of employment as provided by section 38‑491 in which applicants are assessed and evaluated but scores are not given, preference shall be given by granting applicable preference codes to qualified applicants.
G. No person eligible for a preference pursuant to this section shall be allowed more than a ten‑point preference.
H. If a department, division or agency of this state or any political subdivision of this state is operated under a merit system prescribed by the federal government or a department, division or agency of the federal government, the provisions of that system, including preferences, prevail.
I. the department of administration and the department of veterans' services shall coordinate to develop and implement procedures that provide veterans with access to an employment announcement seventy-two hours before public dissemination of the employment announcement.
Sec. 2. Title 43, chapter 10, article 5, Arizona Revised Statutes, is amended by adding section 43-1086.01, to read:
43-1086.01. Credit for employing veterans
A. For taxable years beginning from and after december 31, 2012 through december 31, 2015, a credit is allowed against the taxes imposed by this title for a taxpayer who hires an employee who is a veteran of the armed forces of the united states as defined in section 41-601 and who separated from the armed forces under honorable conditions.
B. the amount of the credit equals the lowest of the following:
1. ten per cent of the salary earned and paid to the employee during the taxable year.
2. two thousand dollars for an employee.
3. four thousand dollars for an employee who meets the requirements of Section 38-492, subsection e.
c. co-owners of a business, including partners in a partnership and shareholders of an s corporation as defined in section 1361 of the internal revenue code, may each claim only the pro rata share of the credit allowed under this section based on the ownership interest. the total of the credits allowed all such owners may not exceed the amount that would have been allowed a sole owner.
d. If the allowable tax credit exceeds the taxes otherwise due under this title on a claimants income, or if there are no taxes due under this title, the taxpayer may carry forward the amount of the claim not used to offset the taxes under this title for not more than five consecutive taxable year's income tax liability.
Sec. 3. Title 43, chapter 11, article 6, Arizona Revised Statutes, is amended by adding section 43-1171, to read:
43-1171. Credit for employing veterans
A. For taxable years beginning from and after december 31, 2012 through december 31, 2015, a credit is allowed against the taxes imposed by this title for a taxpayer who hires an employee who is a veteran of the armed forces of the united states as defined in section 41-601 and who separated from the armed forces under honorable conditions.
B. the amount of the credit equals the lowest of the following:
1. ten per cent of the salary earned and paid to the employee during the taxable year.
2. two thousand dollars for an employee.
3. four thousand dollars for an employee who meets the requirements of Section 38-492, subsection e.
c. co-owners of a business, including corporate partners in a partnership and members of a limited liability company, may each claim only the pro rata share of the credit allowed under this section based on the ownership interest. the total of the credits allowed all owners of the business may not exceed the amount that would have been allowed a sole owner of the business.
d. If the allowable tax credit exceeds the taxes otherwise due under this title on a claimants income, or if there are no taxes due under this title, the taxpayer may carry forward the amount of the claim not used to offset the taxes under this title for not more than five consecutive taxable year's income tax liability.
Sec. 4. Purpose
Pursuant to section 43‑223, Arizona Revised Statutes, the legislature
enacts sections 43‑1086.01 and 43‑1171, Arizona Revised Statutes, as added by this act, to assist in helping veterans in finding employment.
Sec. 5. Delayed repeal
Sections 43‑1086.01 and 43‑1171, Arizona Revised Statutes, as added by this act, are repealed from and after December 31, 2015. The repeal of these sections does not affect the ability to carry forward a credit that was earned before the repeal of these sections.