Arizona legislation · Fifty-seventh Legislature - Second Regular Session (2026)
Arizona SB1221: tax laws; interpretation; application; hearing
Status: Vetoed, June 19, 2026
SB1221 - tax laws; interpretation; application; hearing
What the bill says
An act amending section 42-2078, Arizona Revised Statutes; relating to taxpayer protection.
From the engrossed text, April 13, 2026:
AN ACT amending section 42-2078, Arizona Revised Statutes; relating to taxpayer protection. (TEXT OF BILL BEGINS ON NEXT PAGE) Be it enacted by the Legislature of the State of Arizona: Section 1. Section 42-2078, Arizona Revised Statutes, is amended to read: START_STATUTE42-2078. New interpretation or application of law; notice; hearing; affirmative defense; definition A. Unless expressly authorized by law, the department shall not apply any newly enacted law retroactively or in a manner that will penalize a taxpayer for complying with prior law. B. If a proposed new interpretation or application of any provision of this title or title 43 will adversely affect taxpayers prospectively, the department shall, or an affected taxpayer may, notify the chairpersons of the senate finance committee and the house of representatives ways and means committee, or their successor committees, before the new interpretation or application is adopted. If The chairpersons of the senate finance committee and the house of representatives ways and means committee, or their successor committees, hold a hearing on the proposed new interpretation's or application's impact on taxpayers, the department shall provide testimony regarding the reasons that the interpretation or application is necessary. B. C. If the department adopts a new interpretation or application of any provision of this title or title 43 or determines that any of those provisions applies to …
Sponsors
- Mesnard, J.D. (R) · primary sponsor
Latest actions
- : Governor Vetoed
- : Transmitted to Governor
- : Passed
- : House third reading passed (32 votes)
- : Transmitted to Senate
- : Passed
- : House Committee of the Whole
- : do pass amended
- : House read second time
- : House read first time
Votes
- FINAL Passed (June 11, 2026): 16 yea, 11 nay, passed
- THIRD Passed (April 21, 2026): 32 yea, 24 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): 16 yea, 11 nay, passed
- FIN DP (January 26, 2026): 4 yea, 3 nay, passed
Common questions
- What is SB1221?
- SB1221 is a bill in the Arizona Legislature (Fifty-seventh Legislature - Second Regular Session (2026)): tax laws; interpretation; application; hearing.
- What does SB1221 do?
- In its own words: An act amending section 42-2078, Arizona Revised Statutes; relating to taxpayer protection.
- What is the status of SB1221?
- Vetoed as of June 19, 2026. Latest action: Governor Vetoed (June 19, 2026).
- Who sponsored SB1221?
- Mesnard, J.D. (R).
- Where is the official record for SB1221?
- On the Arizona Legislature website: https://apps.azleg.gov/BillStatus/BillOverview/84415/?SessionId=130
Source: official Arizona record. Tracked by Delilah, AI for legislation across all 50 states and Congress.