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Personal Income


Unemployment Benefits

  • Senate Bill 1694 (unemployment compensation; coronavirus disease) is an emergency measure introduced by President Fann to provide immediate relief to individuals affected by COVID-19. Signed by Governor Ducey on March 23, 2020, the legislation dramatically increases access to the state's unemployment benefits program. In addition to waiving the one-week waiting period and work search requirements, SB 1694 extends eligibility to individuals: 1) whose employer permanently or temporarily ceased operations due to COVID-19; 2) who, due to requirements that the individual be quarantined, are not able to work and do not have any available paid leave even if the individual has an expectation of returning to work after the quarantine period; and 3) who leave employment due to risk of exposure or infection or to care for a family member who has been infected with COVID-19.

  • Available retroactive to March 11, 2020, individuals may qualify for up to $840 per week through July 31, 2020. Apply at www.


Stimulus Checks

  • Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, taxpayers below certain income thresholds will receive one-time direct payments from the federal government. Single filers with an adjusted gross income (AGI) of less than $75,000 on TY 2019 filings will receive a one-time payment of $1,200. Joint filers with AGI of less than $150,000 on TY 2019 filings will receive a one-time check of $2,400 plus an additional $500 per dependent child. For each $100 in income over these limits, payments are reduced by $5. As a result, there would be no payments for single filers with AGI above $99,000 and joint filers with AGI above $198,000.

  • Calculate your stimulus payment here.

  • The IRS is now sending the 2021 Economic Impact Payments in accordance with the American Rescue Plan Act of 2021, signed into law on March 11, 2021.

  • More information here.


Tax Filing

  • The filing extension provides an additional six months to file the 2020 Arizona individual returns. The extension is six months after the original due date of April 15, 2021, individual returns are due October 15, 2021.

  • The federal individual returns are due October 15, 2021.

  • More information is available from the Arizona Department of Revenue here.


Occupational Licensing

  • Under Executive Order 2020-17 issued by Governor Ducey, state agencies and boards will defer requirements to renew licenses that have an expiration date between March 1, 2020 and September 1, 2020 by six months from the expiration date, unless those requirements can be completed online. Boards and commissions will also defer requirements to complete continuing education by six months.

  • State agencies and boards will suspend any rules that prevent or limit the amount of online or alternative learning hours permitted to issue or renew a license and will make every attempt to implement electronic or remote format examinations for licensure. Additionally, state agencies and boards will issue provisional licenses to applicants who have met all other requirements of Arizona statute and administrative code but cannot take the exam because it isn’t provided via electronic or remote format.

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