Arizona 54th Legislature - 1st Regular Session Status: Enacted 9 R cosponsors

HB 2757 — tax provisions; omnibus.

Last action — signed by governor

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced May 21, 2019. Enacted.

Prognosis

Likely to advance 66% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 28 sponsors

    1 primary, 27 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (9 R).

  • Mixed recorded votes

    1 passed, 2 failed in recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

226 added · 238 removed

Plain-language change summary

The changes to HB 2757 include removing several individual income tax provisions, such as a proposed tax rate reduction and changes to tax brackets for the 2019 tax year. Additionally, the amendment eliminates an increase to the standard deduction, a 25% charitable deduction, and a dependent tax credit. These adjustments matter because they affect taxpayers' overall tax burden and financial planning for that year. By striking these provisions, the bill now focuses on other aspects of taxation without introducing new tax benefits for individuals.

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HB2757 - 541R - H Ver       House Engrossed         State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session     HOUSE BILL 2757       AN ACT   amending title 9, chapter 4, article 8, Arizona Revised Statutes, by adding section 9-491.02;
Chapter 0273 - 541R - H Ver of HB2757     House Engrossed       State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session       CHAPTER   HOUSE BILL 2757     AN ACT   amending title 9, chapter 4, article 8, Arizona Revised Statutes, by adding section 9-491.02;
(a)  propagative materials to persons who use those items to commercially produce agricultural, horticultural, viticultural or floricultural crops in this state.
(a)  propagative materials to persons who use those items to commercially produce agricultural, horticultural, viticultural or floricultural crops in this state.  This subdivision does not apply and a city or town may not continue to levy a transaction privilege tax pursuant to this subdivision as follows:
 This subdivision does not apply and a city or town may not continue to levy a transaction privilege tax pursuant to this subdivision as follows:
(d)  Neat animals, horses, asses, sheep, ratites, swine or goats used or to be used as breeding or production stock, including sales of breedings or ownership shares in such animals used for breeding or production.
(d)  Neat animals, horses, asses, sheep, ratites, swine or goats used or to be used as breeding or production stock, including sales of breedings or ownership shares in such animals used for breeding or production.  This subdivision does not apply and a city or town may not continue to levy a transaction privilege tax pursuant to this subdivision as follows:
 This subdivision does not apply and a city or town may not continue to levy a transaction privilege tax pursuant to this subdivision as follows:
114‑41), and the consolidated appropriations act, (P.L.
114‑41), and the consolidated appropriations act, 2016 (P.L.
114-113) and the consolidated appropriations act, (P.L. 115‑141) that are retroactively effective during taxable years beginning from and after December 31, 2014 through December 31, 2015.
114-113) and the consolidated appropriations act, 2018 (P.L. 115‑141) that are retroactively effective during taxable years beginning from and after December 31, 2014 through December 31, 2015.
5.  For years ending in 4 and 9, sections 43‑1073.01, 43‑1076, 43‑1081.01, 43‑1083.04, 43‑1084, 43‑1162, 43‑1164.05, 43‑1170.01 and 43‑1184 and, beginning in 2019, sections 43‑1083.03 and 43‑1164.04.END_STATUTE Sec. 14.  Section 43-323, Arizona Revised Statutes, is amended to read:
5.  For years ending in 4 and 9, sections 43‑1073.01, 43‑1076, 43‑1081.01, 43‑1083.04, 43‑1084, 43‑1162, 43‑1164.05, 43‑1170.01 and 43‑1184 and, beginning in 2019, sections 43‑1083.03 and 43‑1164.04.
END_STATUTE Sec. 14.  Section 43-323, Arizona Revised Statutes, is amended to read:
D.  For each taxable year beginning from and after December 31, 2019, the department shall adjust the income dollar amount for each rate bracket prescribed by subsection A, paragraph 6 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States department of labor, bureau of labor statistics.  The revised dollar amounts shall be raised to the nearest whole dollar.  The income dollar amounts for each rate bracket may not be revised below the amounts prescribed in the prior taxable year.END_STATUTE Sec. 18.  Section 43-1021, Arizona Revised Statutes, is amended to read:
D.  For each taxable year beginning from and after December 31, 2019, the department shall adjust the income dollar amount for each rate bracket prescribed by subsection A, paragraph 6 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States department of labor, bureau of labor statistics.  The revised dollar amounts shall be raised to the nearest whole dollar.  The income dollar amounts for each rate bracket may not be revised below the amounts prescribed in the prior taxable year.
END_STATUTE Sec. 18.  Section 43-1021, Arizona Revised Statutes, is amended to read:
16.  The amount of discharge of indebtedness income that is deferred and excluded from the computation of federal adjusted gross income in the current taxable year pursuant to section 108(i) of the internal revenue code as added by section 1231 of the American recovery and reinvestment act of 2009 (P.L. 111‑5).
16.  The amount of discharge of indebtedness income that is deferred and excluded from the computation of federal adjusted gross income in the current taxable year pursuant to section 108(i) of the internal revenue code as added by section of the American recovery and reinvestment act of 2009 (P.L. 111‑5).
24.  23.  The portion of the net operating loss carryforward that would have been allowed as a deduction in the current year pursuant to section 172 of the internal revenue code if the election described in section 172(b)(1)(H) of the internal revenue code had not been made in the year of the loss that exceeds the actual net operating loss carryforward that was deducted in arriving at federal adjusted gross income.  This subtraction only applies to taxpayers who made an election under section 172(b)(1)(H) of the internal revenue code as amended by section of the American recovery and reinvestment act of 2009 (P.L.
24.  23.  The portion of the net operating loss carryforward that would have been allowed as a deduction in the current year pursuant to section 172 of the internal revenue code if the election described in section 172(b)(1)(H) of the internal revenue code had not been made in the year of the loss that exceeds the actual net operating loss carryforward that was deducted in arriving at federal adjusted gross income.  This subtraction only applies to taxpayers who made an election under section 172(b)(1)(H) of the internal revenue code as amended by section 1211 of the American recovery and reinvestment act of 2009 (P.L.
16.  The amount of exploration expenses related to the exploration of oil, gas or geothermal resources, computed in the same manner and on the same basis as a deduction for mine exploration pursuant to section of the internal revenue code.  This computation is subject to the adjustments contained in section 43‑1121, paragraph 12 and paragraphs 14 and 15 of this section relating to exploration expenses.
16.  The amount of exploration expenses related to the exploration of oil, gas or geothermal resources, computed in the same manner and on the same basis as a deduction for mine exploration pursuant to section 617 of the internal revenue code.  This computation is subject to the adjustments contained in section 43‑1121, paragraph 12 and paragraphs 14 and 15 of this section relating to exploration expenses.
2.  That further statutory changes will not occur for a period of five years from the effective date of this act for further codification in statute of the model city tax code for classifications of tax other than retail.  This initial period will also provide municipalities and the department of revenue with stability to adapt to and implement the new regulatory structure created by this act.
2.  That further statutory changes will not occur for a period of five years from the effective date of this act for further codification in statute of the model city tax code for classifications of tax other than retail.  This initial period will also provide municipalities and the department of revenue with stability to adapt to and implement the new regulatory structure created by this act.
      APPROVED BY THE GOVERNOR MAY 31, 2019.
  FILED IN THE OFFICE OF THE SECRETARY OF STATE MAY 31, 2019.
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How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill adds new definitions and provisions related to business licenses and tax administration, while repealing an existing section and making various amendments throughout the Arizona Revised Statutes pertaining to taxation.

  • title 9, chapter 4, article 8

    9-491.02. Business license; out‑of‑state businesses; prohibition A city or town may not require a person to obtain a business license to conduct business with purchasers located in that city or town if the person is required to pay tax in this state only because the person's business exceeds the threshold provided in section 42‑5043.

    Prohibits cities or towns from requiring a business license for out-of-state businesses that are only taxed because of revenue thresholds.

  • 42-1001

    January 1, 2018 → January 1, 2019

    Updates the reference for the effective date of the Internal Revenue Code from 2018 to 2019.

  • 42-1001

    2018 → 2019

    Revises the definition of 'Internal revenue code' to reflect amendments and effective dates updated to 2019.

  • 42-1108

    forty-five days from after the date of receipt → forty-five days after the date of receipt

    Clarifies the time period for the taxpayer to take action on deficiency assessments.

  • 42-5001

    Definitions 1. "Business" includes all activities or acts, personal or corporate, that are engaged in or caused to be engaged in with the object of gain, benefit or advantage, either directly or indirectly, but does not include either: (a) Casual activities or sales. (b) The transfer of electricity from a solar photovoltaic generation system to an electric utility distribution system.

    Introduces a definition of 'Business' for clarity regarding what constitutes business activities for tax purposes.

  • 43-1043

    section

    Repeals an existing section from the Arizona Revised Statutes.

  • 43-1095

    Amendments to procedures or provisions in the related context.

    Updates provisions related to tax administration and procedures.

  • 43-1098

    Amendments to procedures or provisions in the related context.

    Updates tax-related terms or definitions to align with current practices.

  • 43-1121

    Amendments to procedures or provisions in the related context.

    States specific guidelines or amendments to tax regulations.

  • 43-1122

    Amendments to procedures or provisions in the related context.

    Updates procedural guidelines for tax assessments or calculations.

Action History

  1. signed by governor

  2. senate first reading

  3. transmit to governor

  4. passed

  5. transmit to house

  6. passed

  7. transmit to senate

  8. passed

  9. dpa

  10. house second reading

  11. dp

  12. house first reading.

Sponsors

Sponsorship breakdown

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1 sponsors · 27 co-sponsors · 65 not signed on · 29 voted No

Sponsors (1)

Co-sponsors (27)

Not signed on (65)

65 members have not signed on to this bill.

Show all 65 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed

Failed 0 Yea · 0 Nay

Per-member breakdown not published by this state.

do pass amended

Failed 0 Yea · 0 Nay

Per-member breakdown not published by this state.

Passed

Passed 31 Yea · 29 Nay
Party YeaNayPresentNot Voting
Unaffiliated 192500
Republican 12000
Democrat 0400
Total 312900
% of votes cast 52%48%0%0%
How each member voted (60)
Member Party Vote
Aaron Lieberman — Nay
Amish Shah — Nay
Andres Cano — Nay
Anthony T. Kern — Yea
Arlando Teller — Nay
Athena Salman — Nay
Becky A. Nutt — Yea
Ben Toma — Yea
Bob Thorpe — Yea
Bret Roberts — Yea
Charlene R. Fernandez — Nay
César Chávez — Nay
Daniel Hernandez — Nay
David L. Cook — Yea
Diego Espinoza — Nay
Diego Rodriguez — Nay
Domingo DeGrazia — Nay
Gerae Peten — Nay
Isela Blanc — Nay
Jay Lawrence — Yea
Jennifer Jermaine — Nay
Jennifer Longdon — Nay
Jennifer Pawlik — Nay
Joanne Osborne — Yea
John Fillmore — Yea
John M. Allen — Yea
Kelli Butler — Nay
Kelly Townsend — Yea
Kirsten Engel — Nay
Lorenzo Sierra — Nay
Michelle Udall — Yea
Nancy Barto — Yea
Noel W. Campbell — Yea
Pamela Powers Hannley — Nay
Randall Friese — Nay
Raquel Terán — Nay
Regina E. Cobb — Yea
Reginald Bolding — Nay
Richard C. Andrade — Nay
Robert Meza — Nay
Russell Bowers — Yea
Steve Pierce — Yea
Travis W. Grantham — Yea
Walter Blackman — Yea
Alma Hernandez Democrat Nay
Denise “Mitzi” Epstein Democrat Nay
Myron Tsosie Democrat Nay
Rosanna Gabaldón Democrat Nay
Frank Carroll Republican Yea
Gail Griffin Republican Yea
Jeff Weninger Republican Yea
John Kavanagh Republican Yea
Kevin Payne Republican Yea
Leo Biasiucci Republican Yea
Mark Finchem Republican Yea
Shawnna Bolick Republican Yea
Thomas "T.J." Shope Republican Yea
Timothy "Tim" Dunn Republican Yea
Tony Rivero Republican Yea
Warren Petersen Republican Yea

Subjects

taxation
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Frequently asked questions

Who sponsors HB 2757?
HB 2757 is sponsored by Leo Biasiucci (Republican), Mark Finchem (Republican), Gail Griffin (Republican), Kevin Payne (Republican), Jeff Weninger (Republican), Venden "Vince" Leach (Republican), Thomas "T.J." Shope (Republican), Timothy "Tim" Dunn (Republican), Walt Blackman (Republican), Jay Lawrence, Anthony T. Kern, Regina E. Cobb, Nancy Barto, Ben Toma, Steve Pierce, Noel W. Campbell, Russell Bowers, Rick Gray, David Gowan, Karen Fann, Sonny Borrelli, Michelle Udall, Kelly Townsend, Bob Thorpe, Bret Roberts, Warren Petersen, Joanne Osborne, and Becky A. Nutt.
What is the current status of HB 2757?
This bill has been enacted into law. Introduced May 21, 2019. Enacted.
Where can I track HB 2757?
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