AZ HB2785

Bill

AZ HB2785

Conformity; internal revenue code; deductions

Introduced
01/29/2026

In Committee
02/09/2026

Crossed Over
02/11/2026

Passed
02/12/2026

Dead

Vetoed
02/12/2026

Introduced Session

Potential new amendment

Fifty-seventh Legislature - Second Regular Session (2026)

Bill Summary

AN ACT amending sections 42-1001, 43-105, 43-301, 43-323, 43-1022, 43-1041 and 43-1122, Arizona Revised Statutes; relating to taxation.

AI Summary

This bill updates Arizona's tax laws to conform to changes in the federal Internal Revenue Code, specifically by changing the reference date for the Internal Revenue Code from January 1, 2025, to January 1, 2026, for tax years beginning after December 31, 2025. It also makes several adjustments to deductions and subtractions from income, including changes to the standard deduction for charitable contributions and the introduction of new subtractions for qualified passenger vehicle loan interest and qualified tips. These changes are generally applied retroactively to taxable years beginning after December 31, 2024.

Committee Categories

Budget and Finance

Sponsors (1)

Justin Olson (R)*,

Last Action

Governor Vetoed (on 02/12/2026)

Official Document

https://apps.azleg.gov/BillStatus/BillOverview/84626

(1 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://apps.azleg.gov/BillStatus/BillOverview/84626
Analysis - HOUSE SUMMARY: 02/18/2026 Vetoed	https://apps.azleg.gov/BillStatus/GetDocumentPdf/537796
Governor's Letter	https://apps.azleg.gov/BillStatus/GetDocumentPdf/537108
Analysis - SENATE FACT SHEET: 02/13/2026 FIN As Vetoed	https://apps.azleg.gov/BillStatus/GetDocumentPdf/537182
BillText	https://www.azleg.gov/legtext/57leg/2r/bills/hb2785h.htm
House COW 02/10 - Amended by WM - Olson	https://apps.azleg.gov/BillStatus/GetCalendarBillAmendmentPdf/?calendarBillId=813560&itemId=0
Analysis - HOUSE SUMMARY: 02/10/2026 House Engrossed	https://apps.azleg.gov/BillStatus/GetDocumentPdf/536842
HOUSE - Ways & Means	https://apps.azleg.gov/BillStatus/GetDocumentPdf/536133
HOUSE - Ways & Means	https://apps.azleg.gov/BillStatus/GetDocumentPdf/535987
Analysis - HOUSE SUMMARY: 02/04/2026 Caucus & COW	https://apps.azleg.gov/BillStatus/GetDocumentPdf/536121
Analysis - HOUSE SUMMARY: 02/02/2026 Ways & Means	https://apps.azleg.gov/BillStatus/GetDocumentPdf/535715
BillText	https://www.azleg.gov/legtext/57leg/2r/bills/hb2785p.htm

Bill > HB2785

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary