REFERENCE TITLE: technical correction; unemployment compensation withholding

State of Arizona Senate Fifty-second Legislature Second Regular Session 2016

SB 1179

Introduced by Senator Lesko

 

AN ACT

 

amending section 43-407, Arizona Revised Statutes; relating to withholding by employer.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 43-407, Arizona Revised Statutes, is amended to read:

START_STATUTE43-407.  Extension of withholding to unemployment compensation payments

A.  For the purposes of this title, any payment of unemployment compensation to an individual who has made an election to have state income tax withheld as specified in section 23-792, subsection A, paragraph 4,  shall be treated as a payment of wages by an employer to an employee for a payroll period.  The amount withheld at the time of payment shall be ten per cent of federal income tax deducted and withheld.

B.  An election that unemployment compensation payments be subject to withholding under this section shall be made by the payee in writing to the person making unemployment compensation payments and shall be accompanied by a form as prescribed by the department.  A request to terminate withholding may be submitted at any time by the payee and shall be in writing to the payor.END_STATUTE