SB 1244 — appropriations; crime victim notification fund

2.

Provides a criminal justice information service compliant automated victim notification platform that ensures the following:

(a) Crime victims are automatically notified by text and email following any updates to their case.

(b) Law enforcement agencies determine the notifications.

(c) Crime victims are able to proactively locate their case status online.

(d) No additional staffing is required.

OnA application,vendor theof departmentany shallsoftware allocatethat taxis creditsdescribed underin thissubsection sectionA forof projects in this state that qualify for the federal low-income housing tax credit under section 42must ofhave thepreviously internaldeployed revenuea codesolution and that are placed in service, for purposesa ofcity thepolice federaldepartment, credit,sheriff's fromoffice and afterprosecutor's Juneoffice. 30, 2022, in an amount equal to at least fifty percent of the amount of the federal credit allowed in each taxable year during the federal credit period.

The departmentpreviously shalldeployed allocatesolutions taxcould creditshave underbeen thisdeployed sectionin accordingArizona toor thein department'sanother currentstate, qualifiedor allocationa plancombination adopted pursuant to section 42(m) of theboth. internal revenue code.

TheLaw departmentenforcement shallagencies prescribethat forms,implement proceduressoftware andmeeting criteriathe forrequirements applying,of evaluatingthis andsection qualifyingmay forsubmit to the creditstate undertreasurer thisa section.request for reimbursement of A GRANT FOR the software costs.

The departmentstate treasurer shall issuereimburse anvalid eligibilityclaims statement for eachreimbursement qualifiedon projecta thatfirst-come, identifiesfirst-served thebasis. qualified project, the allocation year and the amount of the credits allocated to the project.

D.Sec.

The department shall allocate a total of $4,000,000 of tax credits under this section in any calendar year according to the date of the allocation of the credit.

An approved amount applies against the dollar limit for the year in which the application is submitted.

If, at the end of the calendar year, an unused balance occurs under the dollar limit prescribed by this subsection, the balance shall be reallocated for the purposes of this subsection in the following year.

E.

Any taxpayer that owns an interest in an investment in a qualified project that receives an eligibility statement from the department is allowed a tax credit under this section for taxable years beginning from and after December 31, 2021 if the taxpayer acquires the interest before filing a tax return claiming the tax credit.

The taxpayer shall apply the credit against the taxpayer's insurance premium or income tax liability as provided by and subject to the procedures, terms and conditions prescribed by section 20-224.04, 43-1075 or 43-1163, as applicable.

F.

A qualified project that is approved for the purposes of the credit under this section is not eligible for any abatement, exemption or other reduction in state or local ad valorem property taxes otherwise allowed by statute.

FOR THE PURPOSES OF THIS SUBSECTION, THE VALUATION OF A QUALIFIED PROJECT PURSUANT TO TITLE 42, CHAPTER 13, ARTICLE 13 IS NOT A REDUCTION IN STATE OR LOCAL AD VALOREM PROPERTY TAXES.

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1244 G.

The Arizona department of housing, with the cooperation of the department of insurance and financial institutions and the department of revenue, shall adopt rules and publish and prescribe forms and procedures as necessary to administer this section, including criteria on which eligibility statements are issued under this section.

H.

On or before July 30 of each year, the department shall hold a public hearing to solicit and accept public comments relating to the amount of the credit under this section to be used for qualified projects that are financed through tax-exempt bond issuance as part of the qualified allocation plan process and other affordable housing tax credit issues.

The department shall post a copy of all comments submitted during each public hearing on the department's website before September 15 of the year in which the public hearing is held.

I.

On or before December 31 of each year, the department shall submit to the president of the senate and the speaker of the house of representatives a report that addresses whether the credits approved under this section produced a significant number of additional affordable housing units in this state and that analyzes the economic impact of the credits approved under this section on this state.

The department shall provide a copy of this report to the secretary of state.

J.

For the purposes of this section:

1.

"Internal revenue code" has the same meaning prescribed by section 43-105.

"QualifiedAppropriations; project" means a qualified low-income building as defined in section 42(c)(2) of the internal revenue code.

3.law enforcement crime victim notification fund;

"Taxpayer"state meanstreasurer; a person, firm or corporation that is subject to taxation under title 20 or under title 43, chapter 10 or 11.

exemption A.

The sum of $7,600,000 is appropriated from the state general fund in fiscal year 2023-2024 to the law enforcement crime victim notification fund established by section 41-180, Arizona Revised Statutes, as amended by this act, and is appropriated from the law enforcement crime victim notification fund to the state treasurer to be used for the purposes prescribed in section 41-180, Arizona Revised Statutes, as amended by this act, for use in fiscal years 2023-2024 and 2024-2025.

B.

The sum of $400,000 is appropriated from the state general fund in fiscal year 2023-2024 to the state treasurer to evaluate, certify and pay for any costs associated with the law enforcement crime victim notification fund established by section 41-180, Arizona Revised Statutes, as amended by this act, for use in fiscal years 2023-2024 and 2024-2025.

C.

The appropriations made in subsections A and B of this section are exempt from the provisions of section 35-190, Arizona Revised Statutes, relating to lapsing of appropriations until from and after June 30, 2025.