HB 2090 — tax credit review; evaluation standard

HB2090 - 532R - HS Ver     HouseSenate Engrossed House Bill       State of Arizona House of Representatives Fifty-third Legislature Second Regular Session       HOUSE BILL 2090       AN ACT   Amending section 43-221,13-1805, Arizona Revised Statutes;

relating to incomeshoplifting. tax credit review.

Section 1.  Section 43-221,13-1805, Arizona Revised Statutes, is amended to read:

START_STATUTE43-221.  JointSTART_STATUTE13-1805.  Shoplifting; legislative income tax credit review committee;

committeedetaining terminationsuspect; A.  The joint legislative income tax credit review committee is established consisting of the following members:

1.  Fivedefense membersto ofwrongful thedetention; house of representatives ways and means committee who are appointed by the speaker of the house of representatives.  Not more than three appointees shall be of the same political party.

2.  Fivecivil membersaction of the senate finance committee who are appointed by themerchant; president of the senate.  Not more than three appointees shall be of the same political party.

B.  Thepublic committeeservices; shall determine the original purpose of existing tax credits and establish a standard for evaluating and measuring the success or failure of the tax credits.  The standard for evaluating tax credits may include:

1.  Theclassification history,A.  A rationaleperson andcommits estimatedshoplifting revenueif, impactwhile in an establishment in which merchandise is displayed for sale, the person knowingly obtains such goods of another with the credit.intent to deprive that person of such goods by:

2.  Whether1.  Removing theany creditof hasthe providedgoods afrom benefitthe toimmediate thisdisplay state,or including,from forany corporateother taxplace credits,within measurablethe economicestablishment development,without newpaying investments,the creationpurchase ofprice; new jobs or retention of existing jobs in this state.

3.  Whetheror 2.  Charging the creditpurchase isprice unnecessarilyof complexthe ingoods theto application,a administrationfictitious andperson approvalor process.any person without that person's authority;

4.  Whetheror adequate3.  Paying protectionsless arethan inthe placepurchase toprice ensureof that the fiscalgoods impactby ofsome thetrick creditor inartifice futuresuch yearsas doesaltering, notremoving, increasesubstituting substantiallyor beyondotherwise thedisfiguring currentany projections.label, price tag or marking;

C.  Theor committee4.  Transferring shall review the individualgoods andfrom corporateone incomecontainer tax credits pursuant to theanother; schedule prescribed in section 43‑222.  The committee shall use the joint legislative budget committee staff and may use the staff of the department of revenue and legislative council for assistance.

D.  After completing the review process, the committee shall determine whether the credit should be amended, repealed or retained. 5.  Concealment. If the credit is recommended to be retained or amended, the committee shall recommend that the credit be returned to the income tax credit review schedule prescribed in section 43‑222.  The next review year shall be the fifth full calendar year following the date the credit was reviewed.  The committee shall report its findings and recommendations to the president of the senate, the speaker of the house of representatives and the governor by December 15 of the year that the committee reviews the credit.  The committee shall provide a copy of the report to the director of the Arizona state library, archives and public records secretary of state.

E.  TheB.  A committeeperson establishedis bypresumed thisto sectionhave endsthe onnecessary Julyculpable 1,mental 2022state pursuant to subsection A of this section 41‑3103.if the person does either of the following:

1.  Knowingly conceals on himself or another person unpurchased merchandise of any mercantile establishment while within the mercantile establishment.

2.  Uses an artifice, instrument, container, device or other article to facilitate the shoplifting.

C.  A merchant, or a merchant's agent or employee, with reasonable cause, may detain on the premises in a reasonable manner and for a reasonable time any person who is suspected of shoplifting as prescribed in subsection A of this section for questioning or summoning a law enforcement officer.

D.  Reasonable cause is a defense to a civil or criminal action against a peace officer, a merchant or an agent or employee of the merchant for false arrest, false or unlawful imprisonment or wrongful detention.

E.  If a minor engages in conduct that violates subsection A of this section, notwithstanding the fact that the minor may not be held responsible because of the person's minority, any merchant who is injured by the shoplifting of the minor may bring a civil action against the parent or legal guardian of the minor under either section 12‑661 or 12‑692.

F.  Any merchant who is injured by the shoplifting of an adult or emancipated minor in violation of subsection A of this section may bring a civil action against the adult or emancipated minor pursuant to section 12‑691.

G.  Notwithstanding any other law, this section does not preclude a merchant from doing any of the following, including while a person who is suspected of violating subsection A of this section is detained by the merchant:

1.  Offering a person who is suspected of violating subsection A of this section an opportunity to complete a precomplaint education program in lieu of making or filing a report of theft with a law enforcement agency.

2.  Informing the person of relevant criminal and civil remedies that are available to this state and the merchant without the use of force or unlawful intimidation.

3.  Reducing or waiving the fee for the precomplaint education program based on the person's ability to pay.

H.  A merchant who offers precomplaint education programs:

1.  May not receive remuneration from an educational provider or a person suspected of violating subsection A of this section for offering a precomplaint education program.  a merchant who offers a precomplaint education program shall provide the program through an independent third party.

2.  May not offer the program to a person who the merchant knows has previously been convicted of a violation of subsection A of this section or was previously offered an opportunity to participate in a precomplaint education program.

3.  Shall provide, at the time the program is offered to a person suspected of violating subsection a of this section, the terms of the program in writing, including what actions are required to complete the course, the timeframe in which the course must be completed, the payment options and a point of contact for the program.

4.  May not rescind an offer to a person to participate in the precomplaint education program if the person participating in the program is meeting the terms of the agreement.

5.  May not seek prosecution against a person suspected of violating subsection a of this section if the person suspected of that violation has successfully completed a precomplaint education program in connection with that incident.

6.  Shall provide or require the independent educational provider to provide TO ALL local law enforcement agencies and the county or municipal attorney in the jurisdiction written notice that the merchant is offering a precomplaint education program before implementing the program.

7.  Shall coordinate with local law enforcement and prosecutors and on request provide information regarding the precomplaint education program, including criteria for participation and course content.  Any information received by law enforcement and prosecutors is confidential business information and is not a public record, except that the information may be used for official purposes by a public entity, including for the arrest and prosecution of individuals.

8.  Shall facilitate data sharing with law enforcement to assist the investigation and prosecution of criminal activity.

9.  Shall offer any person who qualifies for the precomplaint education program an opportunity to participate regardless of age, gender, disability, race, color or religion.

a person who is below two hundred percent of the federal poverty guidelines may be offered an opportunity to have the program fee reduced or waived.

10.  Shall on request provide identifying information to law enforcement and prosecutors for all persons who meet the eligibility criteria for participation in a precomplaint education program and have:

(a)  Been detained by the merchant on suspicion of violating subsection a of this section.

(b)  been offered participation in the program.

(c)  Consented to participate in the program.