Arizona legislation · Fifty-seventh Legislature - Second Regular Session (2026)
Arizona SB1180: DOR; income tax forms; conformity
Status: Vetoed, June 19, 2026
SB1180 - DOR; income tax forms; conformity
What the bill says
An act amending section 43-107, Arizona Revised Statutes; amending title 43, chapter 3, article 2, Arizona Revised Statutes, by adding section 43-329; relating to income tax returns.
From the engrossed text, June 11, 2026:
AN ACT amending section 43-107, Arizona Revised Statutes; amending title 43, chapter 3, article 2, Arizona Revised Statutes, by adding section 43-329; relating to income tax returns. (TEXT OF BILL BEGINS ON NEXT PAGE) Be it enacted by the Legislature of the State of Arizona: Section 1. Section 43-107, Arizona Revised Statutes, is amended to abatement of penalties and interest; form and instruction preparation; definitions A. Notwithstanding sections 42-1123 and 42-1125, no interest or penalty may not be assessed on a nonconformity deficiency if all of the following are true for a taxable year: 1. The taxpayer filed a return and paid the taxes due, relying on the department's published forms and instructions. 2. Conformity does not occur. 3. The department supplements its the published forms and instructions related to nonconformity and requires the taxpayer to file an amended return. 4. By the extended due date of the next taxable year's return ON OR BEFORE THE EXTENDED RETURN DUE DATE FOR THE SECOND YEAR FOLLOWING THE CLOSE OF THAT TAXABLE YEAR, the taxpayer amends its the taxpayer's return to report the nonconformity deficiency and pays the additional tax in the manner prescribed by the department. B. IF NONCONFORMITY OCCURS FOR A TAXABLE YEAR, THE DEPARTMENT SHALL SUPPLEMENT THE PUBLISHED FORMS AND INSTRUCTIONS RELATING TO NONCONFORMITY AS FOLLOWS: 1. For nonconformity …
Sponsors
- Mesnard, J.D. (R) · primary sponsor
Latest actions
- : Governor Vetoed
- : House third reading passed (38 votes)
- : Transmitted to Senate
- : Transmitted to Governor
- : Passed
- : House Committee of the Whole
- : do pass amended
- : House read second time
- : House read first time
- : Rules: constitutional and in proper form
Votes
- THIRD Passed (June 12, 2026): 38 yea, 18 nay, passed
- FINAL Passed (June 12, 2026): 18 yea, 11 nay, passed
- RULES C&P (March 30, 2026): 8 yea, 0 nay, passed
- WM DPA (March 25, 2026): 5 yea, 3 nay, passed
- THIRD Passed (February 24, 2026): 27 yea, 0 nay, passed
- FIN DP (February 2, 2026): 7 yea, 0 nay, passed
Common questions
- What is SB1180?
- SB1180 is a bill in the Arizona Legislature (Fifty-seventh Legislature - Second Regular Session (2026)): DOR; income tax forms; conformity.
- What does SB1180 do?
- In its own words: An act amending section 43-107, Arizona Revised Statutes; amending title 43, chapter 3, article 2, Arizona Revised Statutes, by adding section 43-329; relating to income tax returns.
- What is the status of SB1180?
- Vetoed as of June 19, 2026. Latest action: Governor Vetoed (June 19, 2026).
- Who sponsored SB1180?
- Mesnard, J.D. (R).
- Where is the official record for SB1180?
- On the Arizona Legislature website: https://apps.azleg.gov/BillStatus/BillOverview/84095/?SessionId=130
Source: official Arizona record. Tracked by Delilah, AI for legislation across all 50 states and Congress.