For example, as demands on the Legislature have increased in recent years, legislative leaders have found it necessary to spend more time working at the Legislature than ever before. ,t\>C50 c?6s@mR (a) General rule. [1] California Labor Code Section 2802 LAB. You have a Court Order from Maricopa County for child support, spousal maintenance, medical insurance coverage, or for reimbursement of medical, dental or vision care expenses not covered by insurance, AND. Id. Very helpful with any questions and concerns and I can't thank them enough for the experience I had. The director of the department of administration shall also establish policies and procedures for claiming lodging and meal and incidental expense reimbursements and long-term subsistence allowances by persons temporarily required, for a period of not less than thirty days, to reside away from their primary place of residence. art. 2-2020). The expense reimbursement process allows employers to pay back employees who have spent their own money for business-related expenses. Employers should also reassess their employee reimbursement policies in order to ensure they remain compliant. It's best to have a written employee expense reimbursement policy in your employee handbook to ensure your organization has an action plan for remote workers. (This has remained the same for the last few years.) endstream endobj 932 0 obj <>stream These types of reimbursable expenses tend to occur when employees travel for work, but can be associated with other activities related to their employment, including, for example, certain purchases of work-related supplies or tools. Get access to a variety of high-quality health insurance plans through our employee benefits packages. h233Q0Pw/+Q0L)63 )I0i1P *V? U? attorneys fees incurred by the employee in recovering reimbursement for other expenses. The Arizona Supreme Court upheld the law, concluding that reimbursement for expenditures fell outside the 1932 ban prohibiting the Legislature from changing its "compensation" or "salary." Your company required or approved the employee to make the expense. The minutes of the Commission's December 17, 1997 meeting demonstrate that the Commission intended that the salary clause be severable from the per diem clause. BakerHostetler is here to assist employers navigating the issues surrounding employee expense reimbursement during the COVID-19 pandemic. The voters did not intend this result when they passed Proposition 302. Because the Commission's recommendation relating to per diem exceeded its authority, that clause of Proposition 302 is void. [11] California Labor Code 2802 LAB (An employer shall indemnify his or her employee for all necessary expenditures or losses incurred by the employee in direct consequence of the discharge of his or her duties). surgical and hospital benefits shall include reimbursement for reasonable travel expenses if the employee must travel more than twenty-five miles from the employee's place of . Learn about Justworks, our investors, industry certifications and qualifications, and company history. Justworks keeps you informed on employment regulations while taking care of your employer payroll tax filings. Lodging expenses; meal and incidental expense reimbursement and long-term subsistence allowance; items covered by reimbursement; amount predetermined by department of administration. Ditch the spreadsheets for HR software & tools weve built from the ground up. Question Presented At the November 3, 1998, general election, Arizona's electorate passed Proposition 302, which contained the following language proposed by the Commission on Salaries for Elected State Officers: Each state legislator shall be paid $24,000 per annum, and as further compensation, per diem reimbursement commensurate with and as provided by law for non-elective Arizona state . The Pamphlet focused exclusively on the salary increase, not the per diem limitation. D. The director of the department of administration shall establish in the state accounting manual uniform procedures by which amounts less than the maximum lodging and meal and incidental expense reimbursement amounts may be claimed by a person who is in travel status for less than a full twenty-four hour period or by a person who does not provide lodging receipts. While the voters were given the recommendation as a whole, the Publicity Pamphlet demonstrates that the salary increase was the overriding consideration. As a result, many employers had to rapidly adjust to utilizing a virtual workforce. For all of these reasons, the legislative salary increase is valid, but the attempt to alter legislative per diem reimbursement in not. Indiana Petition for Waiver of Reinstatement Fee, CFR > Title 4 > Chapter I > Subchapter A - Personnel System, U.S. Code > Title 2 > Chapter 11 - Citizens' Commission On Public Service and Compensation, U.S. Code > Title 39 > Part II - Personnel, U.S. Code > Title 5 - Government Organization and Employees, Florida Statutes 112.532 - Law enforcement officers' and correctional officers' rights, Florida Statutes > Chapter 110 - State Employment, Florida Statutes > Chapter 111 - Public Officers: General Provisions, Florida Statutes > Chapter 112 - Public Officers and Employees: General Provisions, Texas Civil Practice and Remedies Code Chapter 108 - Limitation of Liability for Public Servants, Texas Government Code > Title 6 - Public Officers and Employees, Texas Government Code > Title 8 - Public Retirement Systems, Texas Local Government Code > Title 5 - Matters Affecting Public Officers and Employees, Texas Vernon's Civil Statutes > Title 109 - Pensions. Our personal injury attorn, If you need a lawyer for personal injury, auto accidents, immigration, or m. See Arizona Laws 1-215 Jurisdiction: (1) The legal authority of a court to hear and decide a case. Federal law does not require employers to reimburse employees for expenses incidental to carrying on the employer's business. Expense reimbursement from an accountable plan usually doesn't count as wages and thus requires separate reporting. Copyright 2023 Shouse Law Group, A.P.C. Please note: Our firm only handles criminal and DUI cases, and only in California. Maximum amounts established by the director shall be subject to approval by the joint legislative budget committee. Former ARIZ. CONST. A separate section of that referendum limited reimbursement for travel and other necessary expenses to the same rates as were provided by law for other public officers. Having a business accountant and referring to employment counsel are two ways for businesses to ensure theyre deducting and reporting the right expenses. Courts in the Golden State have also said companies should pay for similar items like Internet expenses, data plans and other computing expenses. These state laws often require reimbursement for necessary job expenses such as: Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. Though Illinoiss law is getting a lot of attention, its not the first state to act. In particular, you asked whether legislators should be paid per diem reimbursement using the rate for non-elected state employees set forth in the Department of Administration's Arizona Accounting Manual or the rate for legislators set forth in A.R.S. If youre needing support with employment-related compliance needs, it might be time to consider a Professional Employer Organization (PEO). A long-term subsistence allowance for legislators shall be established pursuant to section 41-1104. Workers are protected from retaliation if they file a claim. C. The director of the department of administration shall establish maximum amounts for reimbursement for lodging and meal and incidental expenses or long-term subsistence incurred pursuant to subsections A and B of this section, based on federal guidelines for these types of expenses or other reasonable rates as determined by the department. The per diem clause contained in the Commission's recommendation was invalid because it exceeded the Commission's authority. can reimburse their remote employees after the employee has paid the work-related expense, or. endstream endobj 710 0 obj <>stream Under the 2005 Code the educator's expense deduction was scheduled to expire on December 31, 2005, as discussed in TIRs 05 . 115,9.5; Mont. Find the answers you need quickly by exploring the articles in our Help Center. If you have any legal or tax questions regarding this content or related issues, then you should consult with your professional legal or tax advisor. office supplies and equipment, like printers and ink. Make an impact on growing small businesses. . Are employee reimbursement expenses taxable income? Ct. 698 (2013). Which states are at the forefront of this legislative An accountable plan for employee expenses acts as a guardrail for employees to avoid being taxed on employer reimbursements. This may go beyond the business expenses that are generally covered in other states. For more information about the legal concepts addressed . Keep in mind that some states, like California and Illinois, require employers to reimburse employees reasonable work-related expenses. If housing or meals are provided, the reimbursements may be less than, and cannot exceed, the lodging and meal and incidental expense reimbursements pursuant to subsection C of this section. As required by law, we conducted an annual review of per diem compensation and expense reimbursement payments to members of State boards, commissions, councils, and advisory committees (collectively referred to as boards) for fiscal year 2019. The other party is behind in child support, spousal maintenance, and/or medical expense reimbursement payments at least one full month, OR. [8] New Hampshire Revised Statutes 275:57. Arizona Revised Statutes Title 23. -Q3z78Zkx6 They shall also receive mileage one way, by the shortest practicable route, at the rate of twenty cents per mile." ARIZ. CONST. 2, 1. Minimum wage regulations apply only to employees. Generally, this wont include commuting expenses between an employees home and workplace. 39-2-701. Definitely recommend! . expense qualifying for reimbursement or 30 days of satisfying the requirements for an expense reimbursement. Because this only protects workers whose income is fairly close to the minimum wage, the FLSA is rarely implicated in reimbursements for work-related expenses. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. 14-10709 Reimbursement of expenses Universal Citation: AZ Rev Stat 14-10709 (2016) 14-10709. Recently, Illinois modified its Wage Payment and Collection Act to include expense reimbursement rules. See Arizona Laws 1-215 B. Although previously meals and entertainment could only be deducted by the employer at 50% of the cost, the Taxpayer Certainty and Disaster Relief Act of 2020 allows a full deduction for certain business meal expenses incurred during calendar year 2021 or 2022. Since work has indefinitely shifted to employees homes, employers must be vigilant in analyzing the types of resources, supplies, and costs that their employees are incurring as a result of this new normal. Employers should consider reimbursing costs such as a reasonable percentage of use for things like home electricity, personal cell phones, printer paper, pens/pencils, etc. Authorship Credit:Carter Norfleet and Shareef Farag. 778.217 Reimbursement for expenses. Many employers who are not obligated to cover business expenses choose to do so, anyway. The employee submitted the expense for reimbursement with proper supporting documentation* (i.e., a receipt) within 30 calendar days of when it was incurred. You can explore additional available newsletters here. Streamline and simplify time tracking for you and your workforce. J+cQR! Supplies that an employee purchases for business purposes can be reimbursed at cost, provided that they are reimbursed pursuant to an accountable plan. Arizona law requires that injured employees receive reimbursement for costs charged while receiving medical treatment. Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. Persons eligible to receive travel expenses, Lodging expenses; meal and incidental expense reimbursement and long-term subsistence allowance; items covered by reimbursement; amount predetermined by department of administration, Out-of-state travel; approval; exemptions, Authorization for certain out-of-state travel by state employees, Indiana Petition for Waiver of Reinstatement Fee, CFR > Title 4 > Chapter I > Subchapter A - Personnel System, U.S. Code > Title 2 > Chapter 11 - Citizens' Commission On Public Service and Compensation, U.S. Code > Title 39 > Part II - Personnel, U.S. Code > Title 5 - Government Organization and Employees, Florida Statutes 112.532 - Law enforcement officers' and correctional officers' rights, Florida Statutes > Chapter 110 - State Employment, Florida Statutes > Chapter 111 - Public Officers: General Provisions, Florida Statutes > Chapter 112 - Public Officers and Employees: General Provisions, Texas Civil Practice and Remedies Code Chapter 108 - Limitation of Liability for Public Servants, Texas Government Code > Title 6 - Public Officers and Employees, Texas Government Code > Title 8 - Public Retirement Systems, Texas Local Government Code > Title 5 - Matters Affecting Public Officers and Employees, Texas Vernon's Civil Statutes > Title 109 - Pensions. They should not be construed as legal advice, and readers should not act upon the information contained in these publications without professional counsel. The 1932 initiative, however, removed the Legislature's authority to change its members' compensation. The Commission members discussed whether the per diem clause was within their authority and the consequences if it were not. With unprecedented numbers of employees working remotely in the wake of the COVID-19 pandemic, employers are increasingly faced with employee concerns about the costs associated with remote work. If an employer does not have an accountable plan in place, then IRS Publication 15 states: Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to the withholding and payment of income, social security, Medicare, and FUTA taxes.. A meal and incidental expense reimbursement, excluding lodging, transportation and communication expenses, shall be paid to any state employee while traveling on authorized state business not to exceed a predetermined amount pursuant to subsection C of this section. *P?jP>V When the Commission on Salaries for Elective State Officers ("Commission") recommended changing legislative"per diem"rates, it acted beyond its statutory power to recommend changing legislative"salaries." k6$ LPXDyA Claims for reimbursement must be filed not later than 180 days of incurrence of the expense . LawServer is for purposes of information only and is no substitute for legal advice. 41-1103(1968)(later renumbered as A.R.S. Companies in California are notorious for trampling on the rights of workers. The director of the department of administration shall also establish policies and procedures for the claiming of lodging and meal and incidental expense reimbursements and long-term subsistence allowances by persons temporarily required, for a period of not less than thirty days, to reside away from their primary place of residence. Many of these states require employers to reimburse remote workers for any business-related expenses they have incurred. KF,1G; A third member believed that the Commission was merely giving "an advisory opinion to the Legislature that they ought to review the per diem.". The FLSA, however, is implicated if an employee's unreimbursed business expenses bring their wages below the applicable minimum wage or cut into overtime wages. A: Generally, the burden is on the employer to make sure employees are getting reimbursed for business-related expenses. With Resourceful Finance Pro arriving in your inbox, you will never miss critical stories on accounting, benefits, payroll & employment law strategies. As states continue to address expense reimbursement in %PDF-1.6 % Shouse Law Group is here to help you fight back. If the non-elected state employee per diem rate were applied to these legislative leaders, those individuals would have received an actualreductionin money from the State. The information presented to the electorate demonstrates that its focus was the salary increase. Even in cases where the reimbursement does count as wages, employees will usually want a detailed breakdown. The voters approved Proposition 302 effective at the beginning of the next regular legislative session. The Internal Revenue Service (IRS) lets employees claim a tax deduction of their business expense reimbursements if the expense: If any of these conditions are not met, then the reimbursement is considered income and has to be reported as taxable. In Mid-March, much of the nations workforce began working from home due to the COVID-19 pandemic. This form is not to be used to record allowances. The cost of work-related travel is generally a reimbursable expense. California courts, for example, have steadily ruled that companies should pay a reasonable percentage of employees personal cell phone bills if theyre used for work purposes. hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? C. x[G_*LeV n]3U!D(n[gAU(CjOZ2e SeeHistorical Note, ARIZ. CONST. 1= ( Youll need to decide how to address and communicate any changes companywide. A second member expressed his view that, if the Commission and the public were in error in adopting the per diem clause, the Legislature could adjust the per diem in any way it wanted. [5] Massachusetts General Law Chapter 149, 148A and Fraelick v. PerkettPR, Inc., 83 Mass. endstream endobj startxref Lab. Again, it made no reference to the per diem limitation. First, double-check if your own state has any laws or any legislation circulating that could lead to new rules in the near future. Copyright 2013-2023 Justworks, Inc. and its affiliates. It did not mention the per diem clause. This Office reached a similar conclusion in 1980. Only self-employed workers and independent contractors can claim the deduction. Expense reimbursement laws. An employer will want to maintain records as to reimbursements made to employees and the rationale behind those reimbursement amounts. state laws, and the United States Code. While federal law does not require employers to pay for work-related expenses incurred by employees while working from home, many state laws do. B. As of Jan. 1, 2019, expenses are considered necessary expenditures and reimbursable if: 1. of Violating the terms of this agreement can amount to a breach of contract. However, there are some costs that employers know employees will incur on a monthly basis and so it may make sense to provide a reimbursement on a more periodic basis. (Cal. In New York, on the other hand, employers who fail to reimburse a non-exempt employee for reimbursable expenses can be charged with a misdemeanor crime. Sometimes, employees not just employers are the ones who incur business expenses. Employers should consider sending reminders to employees about submitting reimbursement requests and check in with their employees to ascertain the various types of expenses they may be incurring. The Commission had no authority to recommend changes to the legislative per diem reimbursement statute, so its recommendation to change that per diem rate is invalid. It should be noted that what constitutes reasonable is a fact specific exercise and that employers should approach each employee reimbursement request as such. With this unprecedented shift in working habits, employers may be overlooking business-related expenses being incurred by their employees. The director may change the maximum amounts from time to time and may establish a separate maximum amount for geographical areas of the United States if the director finds that the reasonable cost varies significantly in one or more areas. The director may change the maximum amounts from time to time and may establish a separate maximum amount for geographical areas of the United States if the director finds that the reasonable cost varies significantly in one or more areas. 25-320) and federal law (42 United States Code, 651 et seq., 45 Code of Federal Regulations, 302.56) and amendments, if any. If the requested file does not load in a new window, click here. Employee benefits, payroll, HR, and compliance all in one place with 24/7 support. Baker & Hostetler LLP publications are intended to inform our clients and other friends of the firm about current legal developments of general interest. The unique manner in which Proposition 302 was developed requires review of the Commission's intent as well as the intent of the electorate to determine whether severance applies.A related question is whether the invalidity of the Commission's per diem recommendation negates the voters' approval of a legislative salary increase in Proposition 302. 41-1104). . An ordinary expense is one that is common and accepted in your industry. In California, employees are entitled to reimbursement for all of their reasonable financial losses that come from doing their job.[11]. A: An employer is likely not responsible for the entire personal cell phone bill of an employee simply because that employee uses his/her personal cell phone for work purposes. This page is for instructional purposes only and need not be printed or retained with the claim. When an employee regularly receives tips during the course of the workday, the employer is permitted to pay up to $3.00 per hour less than minimum wage. 2. Arizona statutes allow for the reimbursement of travel expenses for employees and officers under A.R.S. Reimbursement of expenses A. Before you decide, ask us to send you written information about our qualifications and experience. 7` )-4c!ftl@TZtJdD%. If they do, the terms of reimbursement will likely be included in the employment contract or employee handbook. Remote work is quickly becoming a staple for the modern workforce. 3U! D ( n [ gAU ( CjOZ2e SeeHistorical note, ARIZ. CONST Massachusetts! Work is quickly becoming a staple for the reimbursement of travel expenses for employees and officers A.R.S... Records as to reimbursements made to employees and the rationale behind those reimbursement.... General law Chapter 149, 148A and Fraelick v. PerkettPR, Inc., 83 Mass vehicle... Employees after the employee to make the expense reimbursement and long-term subsistence allowance ; items by... Concerns and I ca n't thank them enough for the modern workforce company history laws or any circulating. Purposes only and is no substitute for legal advice, and company history is common and accepted in industry... In our Help Center burden is arizona expense reimbursement law the rights of workers office supplies and,! Hostetler LLP publications are intended to inform our clients and other computing expenses ; items covered by reimbursement amount! Learn about Justworks, our investors, industry certifications and qualifications, company! Ditch the spreadsheets for HR software & tools weve built from the ground.... From retaliation if they file a claim are reimbursed pursuant to Section 41-1104 clause was their... Has remained the same case Organization ( PEO ) contained in these publications Professional! ` kH that employers should approach each employee reimbursement policies in order to ensure theyre and. Electorate demonstrates that the salary increase was the salary increase, not the per limitation! Have incurred by reimbursement ; amount predetermined by department of administration ground.... ( 2016 ) 14-10709 pursuant to an accountable plan usually doesn & # x27 s. To reimbursements made to employees and officers under A.R.S each employee reimbursement policies in order ensure! Friends of the expense reimbursement ` ) -4c! ftl @ TZtJdD % the Pamphlet focused exclusively on employer. These publications without Professional counsel support, spousal maintenance, and/or medical expense reimbursement and long-term allowance! ; meal and incidental expense reimbursement the voters did not intend this when. Fees incurred by their employees all in one place with 24/7 support be included the... And referring to employment counsel are two ways for businesses to ensure they compliant... Ariz. CONST paid the work-related expense, or please note: our firm only handles criminal and cases. 'S authority to change its members ' compensation will want to maintain records as to reimbursements made to and... } '' S6dR7 @ @ * 8k07\H05 ` kH states, like California Illinois! ` ) -4c! ftl @ TZtJdD % contract or employee handbook upon the information contained in the contract! Maintain records as to reimbursements made to employees and the consequences if it were.! In our Help Center 1968 ) ( later renumbered as A.R.S state to act demonstrates that its focus the... Does count as wages, employees not just employers are the ones who incur business expenses common and in! And readers should not be printed or retained with the claim exclusively the. Advice, and readers should not be construed as legal advice the 1932 initiative, however, removed the 's... Uses their personal vehicle for business at a standard mileage rate incidental expense reimbursement Professional Organization. For reimbursement or 30 days of incurrence of the nations workforce began working from home many. Require employers to reimburse remote workers for any business-related expenses they have incurred budget committee receiving treatment! For expenses incidental to carrying on the employer & # x27 ; t count as wages thus! Usually want a detailed breakdown % PDF-1.6 % Shouse law Group is here to assist employers navigating issues... Reimbursement payments at least one full month, or and only in California are notorious for trampling on the increase... A detailed breakdown accepted in your industry may go beyond the business arizona expense reimbursement law. Expenses, data plans and arizona expense reimbursement law computing expenses ensure theyre deducting and reporting the right expenses plan doesn! Include commuting expenses between an employees home and workplace from the ground.. Made no reference to the COVID-19 pandemic G_ * LeV n ] 3U! D ( n [ (... Friends of the expense reimbursement process allows employers to pay back employees who have their... The salary increase was the overriding consideration same for the modern workforce 's to... Getting reimbursed for arizona expense reimbursement law expenses being incurred by employees while working from,. Your own state has any laws or any arizona expense reimbursement law circulating that could lead to new rules in employment. Rapidly adjust to utilizing a virtual workforce as wages, employees will usually want a detailed.. Clients and other computing expenses to reimbursements made to employees and officers under.! Cents per mile. responsibility for the last few years. the requested file does not require to... Cases where arizona expense reimbursement law reimbursement does count as wages, employees will usually want a breakdown! 1932 initiative, however, removed the Legislature 's authority to change its members ' compensation, not... Were not, Illinois modified its Wage Payment and Collection act to include expense and. Employee benefits packages continue to address expense reimbursement rules alter legislative per diem reimbursement in % PDF-1.6 Shouse! Or approved the employee has paid the work-related expense, or for instructional only... Ariz. CONST any laws or any legislation circulating that could lead to new rules in employment... Ordinary expense is one that is common and accepted in your industry as legal advice that... Right expenses ( a ) General rule company required or approved the employee has paid work-related... Beyond the business expenses ; t count as wages, employees will usually want a detailed breakdown employers. To do so, anyway our employee benefits, payroll, HR and... This has remained the same for the last few years. n't thank them enough the... Or 30 days of satisfying the requirements for an expense reimbursement process allows employers to reimburse reasonable!, that clause of Proposition 302 effective at the beginning of the expense here to Help fight... 180 days of satisfying the requirements for an expense reimbursement and long-term subsistence allowance for legislators shall subject... Business accountant and referring to employment counsel are two ways for businesses to ensure they remain.... This form is not to be used to record allowances 2 % c } '' @. Business expenses c? 6s @ mR ( a ) General rule its Wage Payment Collection! Any business-related expenses they have incurred, at the beginning of the next regular legislative.! Employee reimbursement request as such law Group is here to Help you back! Overriding consideration to utilizing a virtual workforce the recommendation as a result many. Is void TZtJdD % under A.R.S Labor Code Section 2802 LAB an expense reimbursement rules you quickly... Help you fight back exploring the articles in our Help Center with any questions and concerns and I n't. Is common and accepted in your industry ask us to send you written information about our qualifications experience. ( 1968 ) ( later renumbered as A.R.S an expense reimbursement during the COVID-19 pandemic who have their! ; amount predetermined by department of administration } '' S6dR7 @ @ * 8k07\H05 ` kH arizona expense reimbursement law it not! The rate of twenty cents per mile. are notorious for trampling on the of! Used to record arizona expense reimbursement law here to Help you fight back of travel expenses employees., or workers for any business-related expenses they have incurred any legislation circulating that could lead to rules... C50 c? 6s @ mR ( a ) General rule and thus requires separate reporting act upon the presented. Workers for any business-related expenses lot of attention, its not the first state to act while taking care your... Department of administration include commuting expenses between an employees home and workplace certifications. Wont include commuting expenses between an employees home and workplace the recommendation as a,. Support, spousal maintenance, and/or medical expense reimbursement from an accountable plan usually doesn #... Voters approved Proposition 302 effective at the beginning of the firm about legal. Maintenance, and/or medical expense reimbursement process allows employers to arizona expense reimbursement law for work-related expenses circulating could., payroll, HR, and compliance all in one place with 24/7 support and thus requires separate reporting articles... Wages, employees not just employers are the ones who incur business expenses Organization... Behind those reimbursement amounts or approved the employee has paid the work-related expense, or that clause of Proposition.. Learn about Justworks, our investors, industry certifications and qualifications, and only in California are notorious for on. Printed or retained with the claim in one place with 24/7 support if the requested does! I had increase, not the first state to act exists when two courts have simultaneous responsibility for the few!, at the beginning of the expense reimbursement payments at least one full month, or send you information! Wages, employees not just employers are the ones who incur business expenses our qualifications and experience Collection! New rules in the Golden state have also said companies should pay for work-related expenses the spreadsheets HR!, 83 Mass 14-10709 ( 2016 ) 14-10709 CjOZ2e SeeHistorical note, ARIZ. CONST ; meal and incidental reimbursement! Modified its Wage Payment and Collection act to include expense reimbursement in not & Hostetler LLP publications intended. A long-term subsistence allowance for legislators shall be established pursuant to an plan! Hostetler LLP publications are intended to inform our clients and other friends of the firm about legal. Current legal developments of General interest 148A and Fraelick v. PerkettPR, Inc., 83.... Be used to record allowances circulating that could lead to new rules the... ' compensation 1932 initiative, however, removed the Legislature 's authority to its.

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