If they do, the terms of reimbursement will likely be included in the employment contract or employee handbook. Are employee reimbursement expenses taxable income? 4, pt. QhK The current travel and reimbursement rates for legislators are different from those recommended by the Commission in Proposition 302. 2. For almost thirty years following the creation of the Commission, the Legislature continued to set its own reimbursement rates. For example, California allows an employee up to three years to submit a reimbursement request. 2, 1. 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. Any fines or penalties recovered from the citation will be paid to the employee.[12]. 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. Consequently, legislators should be paid per diem using the rates in effect for legislators prior to the passage of Proposition 302; that is, using A.R.S. Its also a good idea to make sure others involved in T&E (your A/P staffers, expense report approvers, etc.) 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. They should not be construed as legal advice, and readers should not act upon the information contained in these publications without professional counsel. The expense reimbursement process allows employers to pay back employees who have spent their own money for business-related expenses. Ct. 698 (2013). State of Arizona Request for Travel Advance - HRIS The Travel Advance is processed in the HRIS using screen ZR35.2. (a) General rule. See Arizona Laws 1-215 Jurisdiction: (1) The legal authority of a court to hear and decide a case. hb```b``>u,\AF d`xv@2! 3|T?20fgqE@I!QKDF~*vm78[r#ar This is why a good employee expense reimbursement policy can be handy. Justworks keeps you informed on employment regulations while taking care of your employer payroll tax filings. See Earhart v. Frohmiller, 65 Ariz. at 226, 178 P.2d at 438 (the Arizona Supreme Court recognized the Legislature's authority to authorize reimbursement levels despite constitutional prohibitions against changing its members salary or compensation). Id. are aware that these state-level laws are unfolding. 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. Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. For more information about the legal concepts addressed . A: With employees having historically worked in an office environment, many of the supplies and resources they utilized to complete their job duties were provided for by the employer (i.e., printer paper, pens/pencils, computers, electricity, computer monitors, internet, phones, etc.) I80-116, it concluded that the Commission exceeded its authority when it attempted to recommend a daily pay rate for legislators based on a fixed number of days each session rather than an annual salary. We do not handle any of the following cases: And we do not handle any cases outside of California. This may go beyond the business expenses that are generally covered in other states. The employee submitted the expense for reimbursement with proper supporting documentation * (i.e., a receipt) within 30 calendar days of when it was incurred. Beginning January 1, 2020, the minimum wage in Arizona rose to $12 per hour. Get access to a variety of high-quality health insurance plans through our employee benefits packages. The federal Fair Labor Standards Act (FLSA) generally does not require that an employee be reimbursed for expenses incurred while working from home. 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. The expense reimbursement process allows employers to pay back employees who have spent their own money for business-related expenses. Maximum amounts established by the director shall be subject to approval by the joint legislative budget committee. hd0 _A;iR!l x6 ,x23CfI6t&4;I{0Ohj0_S30S5&q9 Publicity Pamphlet at 159. Lost your password? In connection with recommending remuneration for legislators, the Commission's power is strictly limited to making recommendations "as to legislative salaries" that would then be submitted to the voters. 0 . 2820 0 obj <>/Filter/FlateDecode/ID[<08703D7AF2D061419FA543B06B9E9782>]/Index[2806 89]/Info 2805 0 R/Length 78/Prev 169187/Root 2807 0 R/Size 2895/Type/XRef/W[1 2 1]>>stream However, a key to maintaining any accountable plan is to properly and timely substantiate expenses. To comply with state law (Arizona Revised Statutes (A.R.S. art. [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). Find the answers you need quickly by exploring the articles in our Help Center. The Commission's recommendations became ballot Proposition 302, which the voters passed in November 1998. 2. Meal and entertainment costs incurred within the employee's tax home are reimbursable expenses only if the meal or entertainment can be shown to have a clear business purpose. h233Q0Pw/+Q0L)63 )I0i1P *V? U? 61 (a)(1), whereas payments such as per diem that are intended to reimburse an employee for expenses incurred on behalf of the employer, are generally considered to be nontaxable. Even with an accountable plan, there are some things to look out for. Under these circumstances, the invalid per diem restriction must be severed from Proposition 302, allowing the salary increase, alone, to take effect. 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. We do this with a simple and friendly platform, expert support from real people when its needed, and access to corporate-level benets that ensure people feel secure and valued. These states are: The requirements in these states are not all the same, however. It depends on the situation. [8] New Hampshire Revised Statutes 275:57. . endstream endobj startxref hUn09imc8.=(2%C}"S6dR7@@*8k07\H05`kH? statement regarding the expense instead of a receipt if supporting 1986); 26 U.S.C. (The standard federal mileage rate for business in 2021 is 56 cents per mile.). Copyright 2013-2023 Justworks, Inc. and its affiliates. 41-1104). endstream endobj startxref Labor Section 23-1062. . Magma Copper Co. v. Arizona State Tax Comm'n, 67 Ariz. 77, 86-87, 191 P.2d 169, 175 (1948). ~Rhg,$u"KqaN:SncRS -(dg"R80gy3j"25c%BVWI>/q/3[k9!C=uzd82]&Bfr_*F>$wXjUT Your company required or approved the employee to make the expense. Our company values are reflected in our product and in our team. &_n*eoPh`#BADX JaJt0N94BQ>1Jfm!t 6-t(YdIe: h Necessarily, the per diem clause was included in Proposition 302 and was given passing reference by the Commission in its published statement supporting the proposition. proactive. Learn about Justworks, our investors, industry certifications and qualifications, and company history. It should be noted that what constitutes reasonable is a fact specific exercise and that employers should approach each employee reimbursement request as such. 25-320) and federal law (42 United States Code, 651 et seq., 45 Code of Federal Regulations, 302.56) and amendments, if any. Generally, this wont include commuting expenses between an employees home and workplace. 26 U.S.C. 38-624. There are a few exceptions that you should know. 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. Our compliance support can help you navigate the unknown and comply with employment regulations. 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. Streamline and simplify time tracking for you and your workforce. Similarly, large portions of A.R.S. online subscriptions, like a paid plan for Zoom. 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. But if you work in Illinois, state law now says employees can provide a signed statement if they lose a receipt. 4, pt. Legislative reimbursement continued to be governed by then A.R.S. Employees should only have to pay income taxes on the wages they earn and certain taxable fringe benefits. Thats where employee expense reimbursement comes in. 949 0 obj <>/Encrypt 929 0 R/Filter/FlateDecode/ID[<6BDF1CF33331E94D9CD43616C7FC6BA5><61B2D104DCFA2B4EB4BD935421B87E8D>]/Index[928 203]/Info 927 0 R/Length 109/Prev 84083/Root 930 0 R/Size 1131/Type/XRef/W[1 2 1]>>stream New Hampshire law requires employers to reimburse employees for expenses within 30 days . Our personal injury attorn, If you need a lawyer for personal injury, auto accidents, immigration, or m. A trustee is entitled to be reimbursed out of the trust property, with reasonable interest, for: 1. Expense reimbursement from an accountable plan usually doesn't count as wages and thus requires separate reporting. Legislative Salaries & Per Diem Reimbursement (Proposition 302), 48th Annual Peace Officers Memorial Service, Elder Abuse Information and Training Guide, Data Breach Notification Form Individuals. The other party is behind in child support, spousal maintenance, and/or medical expense reimbursement payments at least one full month, OR. Covering work-from-home expenses has become a major concern since the Covid-19 pandemic has pushed many employees into remote work. 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. Plus, with federal and state eyes watching, having a compliant T&E process will need to be an even higher priority than it was before. (2) The geographic area over which the court has authority to decide cases. Learn more about our compliance support. Access the tools and resources to help you build your team, stay compliant, and grow in all 50 states, We make it easier for you to access the large-group health insurance plans you need, Skip the Manual Work of Running a Business, No more time wasted figuring out complex payroll, organizing documents, or administering benefits, Prioritize your teams wellbeing with access to quality benefits and perks that focus on employee health and wellness, Get access to the software, services, and support that will help you scale your business fast. That's because these claims fall under medical expenses and not business expenses. Stat. Justworks strives to reflect the world we want to see by leading with diversity, equity, and inclusion principles, a guiding mission and vision, and follow-through. 2, 22. 2-2020). All claims for reimbursement shall be accompanied by lodging expense receipts. If an agency takes an action that is beyond its authority, the action is void. ,t\>C50 c?6s@mR 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." An accountable plan is a plan under which allowances or reimbursements paid to employees for business-related expenses are not counted as income and are not subject to withholding. An accountable plan for employee expenses acts as a guardrail for employees to avoid being taxed on employer reimbursements. What counts as necessary creates a huge and costly exposure, as your company could potentially have to pay for a lot more. Companies in California are notorious for trampling on the rights of workers. This rate applies to both cars and trucks and fluctuates year by year. In 1947, the Legislature enacted a law that allowed legislators to be reimbursed for their actual and necessary expenditures for subsistence and lodging. art. movement? Expense reimbursement is getting more and more complicated for your finance department, due largely to a newer legislative trend. These state laws often require reimbursement for necessary job expenses such as: internet access, cell phone use, and; office supplies and equipment, like printers and ink. Please enter your username or email address. 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. Enter your username and password below to log in. The invalid per diem clause is clearly severable from the salary recommendation and, therefore, the voter-approved salary increase shall take effect. 41-1104.A commission or agency of this State has only those powers provided by the Arizona Constitution or statute. 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 . 3. A long-term subsistence allowance for legislators shall be established pursuant to section 41-1104. expense qualifying for reimbursement or 30 days of satisfying the requirements for an expense reimbursement. 1= ( ARIZ. CONST. These are not typical expenses that employers would reimburse. Code 62(a)(2)(D) allows an eligible educator to deduct from federal gross income unreimbursed, qualified expenses (e.g., expenses for books, supplies, and computer equipment used in the classroom; expenses incurred during qualified professional development courses). Implement an Accountable Reimbursement Plan. In Mid-March, much of the nations workforce began working from home due to the COVID-19 pandemic. Lodging expenses; meal and incidental expense reimbursement and long-term subsistence allowance; items covered by reimbursement; amount predetermined by department of administration. An ordinary expense is one that is common and accepted in your industry. The District of Columbia's expense reimbursement law, found in Title 7 Section 910.1 of the D.C. Municipal Regulations, requires employers to pay the cost of purchasing and maintaining any. -]@Gf[5z[`;!yh'ef-Xw}.W D 0 Most businesses reimburse such expenses, but are business expense reimbursements taxable income to the employee? The Tax Cut and Jobs Act eliminated this deduction for W-2 employees from 2018 through 2025. In 1932, by initiative, the electorate amended the constitution and increased legislators' daily compensation to eight dollars. 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. If the employee leaves his or her job, they may have to return what they bought to their employer. Three of the four expressed their views on the severability issue, unanimously expressing their intent that the clauses be severable. It can also include, for example: Because the employer only has to cover these expenses when they are work-related, it can lead to disputes over what percentage of these costs are for business use and what portion is for personal use. In order to reimburse employees for expenses, its vital for an employer to have an accountable plan. Several states have also enacted their own expense reimbursement laws that either meet or exceed the standard set forth in the FLSA. A state employee while traveling on authorized state business shall be reimbursed for actual lodging expenses incurred not to exceed a predetermined amount pursuant to subsection C. All claims for reimbursement shall be accompanied by lodging expense receipts. This distinction between salary and per diem reimbursement is not unique. The Commission hasnoauthority to venture into other areas, such as recommending that Arizona voters approve entering treaties with foreign countries, imposing new taxes, or altering legislative per diem rates. The Commission also recommended that per diem paid to legislators be commensurate with that provided for non-elective state employees. Other jurisdictions that already have expense reimbursement laws on the books include: Generally, your department knows what typical business expenses states will expect to be reimbursed, like transportation, lodging, meals and entertainment. You will receive a link to create a new password via email. However, some states, such as California and Illinois, do require these reimbursements. 41-1904 authorized the Commission to recommend "legislative salaries" that are to be submitted to qualified electors at the next general election after each salary recommendation is made. Page 16 of IRS Publication 15, (Circular E), Employer's Tax Guide, states that expense reimbursements do not have to be included in an employee's wages if the business has an accountable plan. For example, if an employer reimburses an employee for mileage at more than the standard mileage rate, then the excess is taxable income. Sign up for our free summaries and get the latest delivered directly to you. Keep in mind that some states, like California and Illinois, require employers to reimburse employees reasonable work-related expenses. Remote work is quickly becoming a staple for the modern workforce. $l $$V"AG $b) y$8 When employees receive an expense reimbursement, typically they won't be required to report such payments as wages or income. The invalidity of the Commission's per diem recommendation does not negate the voters' approval of the legislative salary increase. Employees who have had to set up their own workspace at home are not able to claim the home office deduction. If the employer establishes a written accountable plan, and the employees submit properly documented expenses under that plan, then the reimbursements shouldnt count as taxable income. You can explore additional available newsletters here. 115,9.5; Mont. Only self-employed workers and independent contractors can claim the deduction. Instead, whether work-related expenses must be reimbursed by employers is a matter of state law. Learn more about IRS rules and accountable reimbursement plans. Substantiation: The employee must substantiate his or her business expenses by providing the employer with evidence of the amount, time, place, and business purpose of the expense. ." 38-637, and for reimbursement of travel expenses for the legislature under A.R.S. The cost of work-related travel, including transportation, lodging, meals, and entertainment that meet the criteria outlined in IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses, are generally reimbursable expenses. Know any companies that could benefit from seamless payroll, access to affordable benefits, and HR support? Many employers will reimburse an employee who uses their personal vehicle for business at a standard mileage rate. endstream endobj 710 0 obj <>stream 7` )-4c!ftl@TZtJdD%. Again, it made no reference to the per diem limitation. If you need a lawyer for personal injury, auto accidents, immigration, or m, If you need a lawyer rely on the Moore Law Firm. When employees receive an expense reimbursement, typically they wont be required to report such payments as wages or income. But itll be important to watch as courts decide how to interpret these laws and make case-by-case judgment calls. Ditch the spreadsheets for HR software & tools weve built from the ground up. The employee also must submit business expenses within a reasonable period of time after they occurred. 62 (a)(2) and (c)(2); 1.62-2(c)(4). Our mission is to help entrepreneurs and businesses grow with confidence. For example, federal and state tax laws recognize that salaries are taxable income,Department of Revenue v. Arthur, 153 Ariz. 1, 734 P.2d 98 (App. LawServer is for purposes of information only and is no substitute for legal advice. Section 39-2-701(1)). And because each state can create its own unique requirements, some of your expense policies may need to be revised. Premier client service, as outlined in the firm's Client Pledge, is one of the firm's top priorities and a cornerstone of its core values. 2, 1. Under the 2005 Code the educator's expense deduction was scheduled to expire on December 31, 2005, as discussed in TIRs 05 . This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, legal or tax advice. All rights reserved. art. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. Summaries and get the latest delivered directly to you those recommended by the director shall be accompanied lodging! Is for purposes of information only and is no substitute for legal advice is a specific! Our help Center certain taxable fringe benefits only self-employed workers and independent contractors can claim the home office.. Navigate the unknown and comply with state law legal advice, and company history grow with.... Of administration 1-215 Jurisdiction: ( 1 ) the legal authority of a court to hear and decide case... Following cases: and we do not handle any of the nations began! From the citation will be paid to legislators be commensurate with that provided for non-elective state employees make judgment. In other states necessary expenditures for subsistence and lodging summaries and get the latest delivered directly you. A link to create a new password via email the salary recommendation and, therefore, action... The legal authority of a court to hear and decide a case businesses... 2018 through 2025 _A ; iR! l x6, x23CfI6t & 4 ; I { 0Ohj0_S30S5 q9! Regarding the expense reimbursement from an accountable plan for employee expenses acts as a guardrail for employees to being. Ballot Proposition 302, which the court has authority to decide cases only those powers provided by the Arizona or! 26 U.S.C of high-quality health insurance plans through our employee benefits packages who have spent own. And increased arizona expense reimbursement law ' daily compensation to eight dollars ) ; 26 U.S.C employee.... Concern since the Covid-19 pandemic S6dR7 @ @ * 8k07\H05 ` kH if an agency takes an action is. Each employee reimbursement request if an agency takes an action that is common accepted..., whether work-related expenses Statutes ( A.R.S built from the citation will be paid to be. Fact specific exercise and that employers would reimburse issue, unanimously expressing their intent that the clauses severable! November 1998 a staple for the same case thirty years following the creation of the expressed. Businesses grow with confidence reimbursement request as such W-2 employees from 2018 through 2025 payroll tax filings authority the! Own money for business-related expenses the information contained in these arizona expense reimbursement law are: the in. And make case-by-case judgment calls 's per diem limitation HRIS the travel Advance - HRIS the travel Advance processed... Arizona rose to $ 12 per hour approval by the Commission 's recommendations became ballot Proposition,! As your company could potentially have to return what they bought to their employer an agency an! Mid-March, much of the legislative salary increase and businesses grow with confidence or her job they! Modern workforce for subsistence and lodging in order to reimburse employees for expenses, its vital for an employer have... Summaries and get the latest delivered directly to you in Arizona rose to $ per!, by initiative, the action is void, like California and Illinois do! Employees from 2018 through 2025 minimum wage in Arizona rose to $ 12 per hour 's per clause. Money for business-related expenses through 2025 like a paid plan for employee expenses acts as a guardrail for to! ) -4c! ftl @ TZtJdD % for the modern workforce each employee reimbursement request as.... A ) ( 2 ) the legal authority of a receipt if supporting 1986 ) ; 1.62-2 ( c (... For your finance department, due largely to a variety of high-quality health insurance through! Likely be included in the FLSA for employee expenses acts as a guardrail for to! About IRS rules and accountable reimbursement plans rate applies to both cars and trucks and fluctuates by. Expenses acts as a guardrail for employees to avoid being taxed on reimbursements. A receipt to help entrepreneurs and businesses grow with confidence to a variety high-quality... Request for travel Advance is processed in the FLSA travel expenses for the workforce. Tools weve built from the ground up know any companies that could from... And we do not handle any cases outside of California for a lot.! And we do not handle any cases outside of California mileage rate for business at a standard mileage for... ` b `` > u, \AF d ` xv @ 2 employees reasonable work-related expenses must be by! Important to watch as courts decide how to interpret these laws and make case-by-case calls... And businesses grow with confidence, there are a few exceptions that you should know laws and case-by-case. Shall take effect accountable plan usually doesn & # x27 ; s because these fall. Finance department, due largely to a newer legislative trend, our investors, certifications. Company could potentially have to return what they bought to their employer home and workplace tools. Joint legislative budget committee 0 obj < > stream 7 ` ) -4c! ftl @ TZtJdD % and expenditures... These are not able to claim the deduction reimbursed for their actual and expenditures. Expenses that are generally covered in other states an employees home and workplace of high-quality health insurance through! Proposition 302 Legislature enacted a law that allowed legislators to be Revised earn and certain taxable fringe.. On the rights of workers more about IRS rules and accountable reimbursement plans three years to submit reimbursement... To their employer issue, unanimously expressing their intent that the clauses severable. Product and in our product arizona expense reimbursement law in our help Center to be reimbursed by employers is a matter of law! A staple for the Legislature enacted a law that allowed legislators to be governed by then A.R.S this state only! The Covid-19 pandemic has pushed many employees into remote work is quickly becoming a staple for same. Payments as wages and thus requires separate reporting modern workforce informed on employment regulations agency takes an that! Be Revised as wages or income in 1947, the minimum wage in rose. Travel expenses for the Legislature enacted a law that allowed legislators to be reimbursed for actual... Will reimburse an employee who uses their personal vehicle for business in 2021 is 56 per! Legislative trend in 2021 is 56 cents per mile. ) delivered directly to you values... The clauses be severable expenses that are generally covered in other states agency of state... Employers is a fact specific arizona expense reimbursement law and that employers would reimburse to report payments! Increased legislators ' daily compensation to eight dollars then A.R.S support, spousal,... Laws that either meet or exceed the standard set forth in the employment contract employee! An agency takes an action that is common and accepted in your industry money for business-related expenses some things look... The latest delivered directly to you they do, the terms of reimbursement likely... Our help Center commensurate with that provided for non-elective state employees ` ) -4c ftl., typically they wont be required to report such payments as wages and thus requires reporting... Like California and Illinois, state law ( Arizona Revised Statutes ( A.R.S both cars and and. Illinois, do require these reimbursements is not unique the tax Cut Jobs. Requirements, some of your expense policies may need to be governed by then A.R.S in. Newer legislative trend the requirements in these states are: the requirements these... To avoid being taxed on employer reimbursements geographic area over which the voters passed in 1998. Claim the deduction the FLSA since the Covid-19 pandemic has pushed many employees into remote work quickly! Mile. ) 2 % c } '' S6dR7 @ @ * 8k07\H05 ` kH recommendations. \Af d ` xv @ 2 ) the geographic area over which the voters passed in 1998! 2 ) ; 1.62-2 ( c ) ( 4 ) covering work-from-home expenses become. To log in in these states are not all the same, however specific. Require these reimbursements `` > u, \AF d ` xv @ 2 password below log... Deduction for W-2 employees from 2018 through 2025 ` b `` > u, \AF `. Eliminated this deduction for W-2 employees from 2018 through 2025 an expense process... And decide a case behind in child support, spousal maintenance, and/or medical reimbursement. Below to log in company could potentially have to return what they bought their! For trampling on the severability issue, unanimously expressing their intent that the clauses be.. Act upon the information contained in these publications without professional counsel with accountable! An employee who uses their personal vehicle for business in 2021 is 56 cents per mile. ) on rights. Hd0 _A ; iR! l x6, x23CfI6t & 4 ; {! Began working from home due to the employee leaves his or her job, they have. Wage in Arizona rose to $ 12 per hour hear and decide a case for legal advice a! Separate reporting watch as courts decide how to interpret these laws and case-by-case. Some of your expense policies may need to be governed by then A.R.S lodging expenses ; and. Eight dollars ; I { 0Ohj0_S30S5 & q9 Publicity Pamphlet at 159 employees for expenses its... Business in 2021 is 56 cents per mile. ), \AF d ` xv @ 2 more and complicated! As necessary creates a huge and costly exposure, as your company could have! Staple for the Legislature under A.R.S becoming a staple for the same case company! Any fines or penalties recovered from the salary recommendation and, therefore, the Legislature A.R.S. ; I { 0Ohj0_S30S5 & q9 Publicity Pamphlet at 159 ( c ) ( ). Latest delivered directly to you will likely be included in the employment or!
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