COMMITTEE ON FINANCE
SENATE AMENDMENTS TO H.B. 2131
(Reference to House engrossed bill)
Page 2, strike lines 17 through 20, insert:
“3. For awards made pursuant to subsection B of this section, the award of attorney fees may not exceed the amount that the prevailing party has paid or agreed to pay the attorney or a maximum amount of one THREE hundred seventy-five FIFTY dollars per hour.”
Renumber to conform
Strike line 26
Line 27, strike “AGREED TO PAY THE ATTORNEY,” insert “thirty seventy-five thousand dollars for fees”
Between lines 27 and 28, insert:
“6. FOR EACH CALENDAR YEAR BEGINNING FROM AND AFTER DECEMBER 31, 2015, THE INCOME DOLLAR AMOUNTS FOR MAXIMUM AWARDS MADE PURSUANT TO SUBSECTIONS B AND E OF THIS SECTION SHALL BE ADJUSTED BY THE ATTORNEY GENERAL ACCORDING TO THE AVERAGE ANNUAL CHANGE IN THE METROPOLITAN PHOENIX CONSUMER PRICE INDEX PUBLISHED BY THE UNITED STATES BUREAU OF LABOR STATISTICS. THE REVISED DOLLAR AMOUNTS SHALL BE RAISED TO THE NEAREST WHOLE DOLLAR. THE INCOME DOLLAR AMOUNTS MAY NOT BE REVISED BELOW THE AMOUNTS PRESCRIBED IN THE PRIOR CALENDAR YEAR.”
Page 3, line 1, strike “THIS STATE OR”
Page 6, strike lines 10 through 16, insert:
“E. Reimbursement to a taxpayer under this section shall not exceed twenty SEVENTY-FIVE thousand dollars or actual monies spent, whichever is less. The reimbursable attorney or other representative fees shall not exceed one THREE hundred FIFTY dollars per hour or actual monies spent, whichever is less, unless the state board of tax appeals determines that an increase in the cost of living or a special factor such as the limited availability of qualified attorneys for the proceeding involved justifies a higher fee.
F. FOR EACH CALENDAR YEAR BEGINNING FROM AND AFTER DECEMBER 31, 2015, THE INCOME DOLLAR AMOUNTS FOR MAXIMUM AWARDS MADE PURSUANT TO SUBSECTION E OF THIS SECTION SHALL BE ADJUSTED BY THE ATTORNEY GENERAL ACCORDING TO THE AVERAGE ANNUAL CHANGE IN THE METROPOLITAN PHOENIX CONSUMER PRICE INDEX PUBLISHED BY THE UNITED STATES BUREAU OF LABOR STATISTICS. THE REVISED DOLLAR AMOUNTS SHALL BE RAISED TO THE NEAREST WHOLE DOLLAR. THE INCOME DOLLAR AMOUNTS MAY NOT BE REVISED BELOW THE AMOUNTS PRESCRIBED IN THE PRIOR CALENDAR YEAR.”
Reletter to conform.
Amend title to conform