Arizona legislation · Fifty-seventh Legislature - Second Regular Session (2026)
Arizona HB2531: income tax; subtractions; standard deduction
Status: In committee, June 13, 2026
HB2531 - income tax; subtractions; standard deduction
What the bill says
An act amending sections 43-301, 43-323, 43-1022 and 43-1041, arizona revised statutes; relating to taxation.
From the introduced text, January 15, 2026:
AN ACT amending sections 43-301, 43-323, 43-1022 and 43-1041, arizona revised statutes; relating to taxation. (TEXT OF BILL BEGINS ON NEXT PAGE) Section 1. Section 43-301, Arizona Revised Statutes, is amended to definition A. A full-year or part-year resident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount of the standard deduction allowed under subsection section 43-1041, subsection A as adjusted for inflation pursuant to section 43-1041, subsection H or I. B. A nonresident individual shall file a return with the department if, for the taxable year, the individual's gross income was greater than the amount under subsection A of this section determined for a full-year or part-year resident individual multiplied by the percentage that the individual's Arizona gross income is of the individual's federal adjusted gross income. C. In the case of a husband and wife, the spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of taxes imposed by this title on such income. If a joint return is filed, the liability for the tax on the aggregate income is joint and several. D. This section applies regardless of whether an individual is required to …
Sponsors
- De Los Santos, Oscar (D, HD-011) · primary sponsor
Latest actions
- : Assigned to Rules
- : Introduced and first read
Common questions
- What is HB2531?
- HB2531 is a bill in the Arizona Legislature (Fifty-seventh Legislature - Second Regular Session (2026)): income tax; subtractions; standard deduction.
- What does HB2531 do?
- In its own words: An act amending sections 43-301, 43-323, 43-1022 and 43-1041, arizona revised statutes; relating to taxation.
- What is the status of HB2531?
- In committee as of June 13, 2026. Latest action: Assigned to Rules (June 13, 2026).
- Who sponsored HB2531?
- De Los Santos, Oscar (D, HD-011).
- Where is the official record for HB2531?
- On the Arizona Legislature website: https://apps.azleg.gov/BillStatus/BillOverview/84317/?SessionId=130
Source: official Arizona record. Tracked by Delilah, AI for legislation across all 50 states and Congress.