Bill > SB1180

This bill, amending Arizona Revised Statutes, proposes to add a new section, 43-329, to the state's income tax laws, specifically concerning the preparation of income tax forms and instructions by the Department of Revenue (DOR). The key provision is that the DOR will prepare these forms and instructions assuming the legislature will pass an amendment to section 43-105 that aligns Arizona's tax laws with changes in the federal Internal Revenue Code that impact federal adjusted gross income. This means that the initial forms will be based on the expectation of "conformity," which refers to Arizona adopting federal tax law changes. If the legislature later decides against this conformity, enacting "nonconformity" (meaning Arizona will not adopt certain federal changes), the DOR will then update the published forms and instructions to reflect these differences. The bill also clarifies that the terms "conformity" and "nonconformity" will have the same meanings as defined in section 43-107.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/84095