Arizona legislation · Fifty-seventh Legislature - Second Regular Session (2026)
Arizona SB1800: income tax; additional rate; schools
Status: In committee, February 5, 2026
SB1800 - income tax; additional rate; schools
What the bill says
An act amending title 41, chapter 56, article 1, Arizona Revised Statutes, by adding section 42-5706; repealing section 43-1011, Arizona Revised Statutes, as amended by laws 2021, chapter 411, section 4; amending Title 43, chapter 10, article 2, Arizona Revised Statutes, by adding section 43-1015; relating to individual income tax.
From the introduced text, February 2, 2026:
AN ACT amending title 41, chapter 56, article 1, Arizona Revised Statutes, by adding section 42-5706; repealing section 43-1011, Arizona Revised Statutes, as amended by laws 2021, chapter 411, section 4; amending Title 43, chapter 10, article 2, Arizona Revised Statutes, by adding section 43-1015; relating to individual income tax. (TEXT OF BILL BEGINS ON NEXT PAGE) Section 1. Title 41, chapter 56, article 1, Arizona Revised Statutes, is amended by adding section 41-5706, to read: START_STATUTE41-5706. K-12 infrastructure fund A. The K-12 infrastructure fund is established consisting of monies deposited pursuant to section 43-1015. The division shall administer the fund. Monies in the fund are continuously appropriated and are exempt from the provisions of section 35-190 relating to lapsing of appropriations. B. The DEPARTMENT shall use the monies in the fund to pay for public school buildings and building renewal pursuant to this chapter. C. Monies in the fund shall be used to supplement, not supplant, any existing monies from any other source for public school buildings and building renewal. END_STATUTE Sec. 2. Repeal Section 43-1011, Arizona Revised Statutes, as amended by Laws 2021, chapter 411, section 4, is repealed. Sec. 3. Title 43, chapter 10, article 2, Arizona Revised Statutes, is amended by adding section 43-1015, to additional tax rate increment; adjustment A. Subject to subsection C of …
Sponsors
- Epstein, Denise “Mitzi” (D, SD-012) · primary sponsor
Latest actions
- : Assigned to Rules
- : Assigned to Finance
- : Introduced and first read
Common questions
- What is SB1800?
- SB1800 is a bill in the Arizona Legislature (Fifty-seventh Legislature - Second Regular Session (2026)): income tax; additional rate; schools.
- What does SB1800 do?
- In its own words: An act amending title 41, chapter 56, article 1, Arizona Revised Statutes, by adding section 42-5706; repealing section 43-1011, Arizona Revised Statutes, as amended by laws 2021, chapter 411, section 4; amending Title 43, chapter 10, article 2, Arizona Revised Statutes, by adding section 43-1015; relating to individual income tax.
- What is the status of SB1800?
- In committee as of February 5, 2026. Latest action: Assigned to Rules (February 5, 2026).
- Who sponsored SB1800?
- Epstein, Denise “Mitzi” (D, SD-012).
- Where is the official record for SB1800?
- On the Arizona Legislature website: https://apps.azleg.gov/BillStatus/BillOverview/85470/?SessionId=130
Source: official Arizona record. Tracked by Delilah, AI for legislation across all 50 states and Congress.