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

HB 2360 — TPT; estimated payments; liability threshold

Last action — signed by governor

  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 January 30, 2019. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 54% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Mixed recorded votes

    3 passed, 2 failed in recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

23 added · 19 removed

Plain-language change summary

The amendments to HB 2360 include revised thresholds for tax revenue generation, specifying that for the years 2020 to 2025, the minimum amounts needed to trigger financial adjustments have been increased. Specifically, the values now range from $1.6 million in 2020 to $7.5 million in 2025. This change matters because it sets higher benchmarks for tax revenue, which could affect budgeting and planning for state financial resources in those years.

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HB2360 - 541R - S Ver       Senate Engrossed House Bill       State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session     HOUSE BILL 2360       AN ACT   amending section 42‑5014, Arizona Revised Statutes;
Chapter 0290 - 541R - S Ver of HB2360     Senate Engrossed House Bill       State of Arizona House of Representatives Fifty-fourth Legislature First Regular Session       CHAPTER   HOUSE BILL 2360     AN ACT   amending section 42‑5014, Arizona Revised Statutes;
D.  If the business entity under which a taxpayer reports and pays income tax under title 43 has an annual total tax liability under this article, article 6 of this chapter and chapter 6, article 3 of this title of one million dollars $1,000,000 or more in 2019, $1,600,000 or more in 2020, $2,300,000 or more in 2021, $3,100,000 or more in 2022, $4,100,000 or more in 2023 and each year thereafter, based on the actual tax liability in the preceding calendar year, regardless of the number of offices at which the taxes imposed by this article, article 6 of this chapter or chapter 6, article 3 of this title are collected, or if the taxpayer can reasonably anticipate such liability in the current year, the taxpayer shall report on a form prescribed by the department and pay an estimated tax payment each June.  Any other taxpayer may voluntarily elect to pay the estimated tax payment pursuant to this subsection.  The payment shall be made on or before June 20 and is delinquent if not received by the department on or before the business day preceding the last business day of June for those taxpayers electing to file by mail, or delinquent if not received by the department on the business day preceding the last business day of June for those taxpayers electing to file in person.  The estimated tax paid shall be credited against the taxpayer's tax liability under this article, article 6 of this chapter and chapter 6, article of this title for the month of June for the current calendar year.  The estimated tax payment shall equal either:
D.  If the business entity under which a taxpayer reports and pays income tax under title 43 has an annual total tax liability under this article, article 6 of this chapter and chapter 6, article 3 of this title of one million dollars $1,000,000 or more in 2019, $1,600,000 or more in 2020, $2,300,000 or more in 2021, $3,100,000 or more in 2022, $4,100,000 or more in 2023 and each year thereafter, based on the actual tax liability in the preceding calendar year, regardless of the number of offices at which the taxes imposed by this article, article 6 of this chapter or chapter 6, article 3 of this title are collected, or if the taxpayer can reasonably anticipate such liability in the current year, the taxpayer shall report on a form prescribed by the department and pay an estimated tax payment each June.  Any other taxpayer may voluntarily elect to pay the estimated tax payment pursuant to this subsection.  The payment shall be made on or before June 20 and is delinquent if not received by the department on or before the business day preceding the last business day of June for those taxpayers electing to file by mail, or delinquent if not received by the department on the business day preceding the last business day of June for those taxpayers electing to file in person.  The estimated tax paid shall be credited against the taxpayer's tax liability under this article, article 6 of this chapter and chapter 6, article 3 of this title for the month of June for the current calendar year.  The estimated tax payment shall equal either:
END_STATUTE
END_STATUTE       APPROVED BY THE GOVERNOR JUNE 7, 2019.
  FILED IN THE OFFICE OF THE SECRETARY OF STATE JUNE 7, 2019.
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Action History

  1. signed by governor

  2. passed

  3. transmit to governor

  4. passed

  5. passed

  6. transmit to house

  7. dpa

  8. dp

  9. senate second reading

  10. senate first reading

  11. transmit to senate

  12. passed

  13. dpa

  14. dpa

  15. house second reading

  16. house first reading.

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 92 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (92)

92 members have not signed on to this bill.

Show all 92 →

"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

Passed 58 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 44000
Republican 10002
Democrat 4000
Total 58002
% of votes cast 97%0%0%3%
How each member voted (60)
Member Party Vote
Aaron Lieberman — Yea
Amish Shah — Yea
Andres Cano — Yea
Anthony T. Kern — Yea
Arlando Teller — Yea
Athena Salman — Yea
Becky A. Nutt — Yea
Ben Toma — Yea
Bob Thorpe — Yea
Bret Roberts — Yea
Charlene R. Fernandez — Yea
César Chávez — Yea
Daniel Hernandez — Yea
David L. Cook — Yea
Diego Espinoza — Yea
Diego Rodriguez — Yea
Domingo DeGrazia — Yea
Gerae Peten — Yea
Isela Blanc — Yea
Jay Lawrence — Yea
Jennifer Jermaine — Yea
Jennifer Longdon — Yea
Jennifer Pawlik — Yea
Joanne Osborne — Yea
John Fillmore — Yea
John M. Allen — Yea
Kelli Butler — Yea
Kelly Townsend — Yea
Kirsten Engel — Yea
Lorenzo Sierra — Yea
Michelle Udall — Yea
Nancy Barto — Yea
Noel W. Campbell — Yea
Pamela Powers Hannley — Yea
Randall Friese — Yea
Raquel Terán — Yea
Regina E. Cobb — Yea
Reginald Bolding — Yea
Richard C. Andrade — Yea
Robert Meza — Yea
Russell Bowers — Yea
Steve Pierce — Yea
Travis W. Grantham — Yea
Walter Blackman — Yea
Alma Hernandez Democrat Yea
Denise “Mitzi” Epstein Democrat Yea
Myron Tsosie Democrat Yea
Rosanna Gabaldón Democrat Yea
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 Not Voting
Timothy "Tim" Dunn Republican Yea
Tony Rivero Republican Not Voting
Warren Petersen Republican Yea

Official roll call →

Passed

Passed 30 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 6000
Democrat 3000
Unaffiliated 21000
Total 30000
% of votes cast 100%0%0%0%
How each member voted (30)
Member Party Vote
Andrea Dalessandro — Yea
David Bradley — Yea
Eddie Farnsworth — Yea
Frank Pratt — Yea
Heather Carter — Yea
Jamescita Peshlakai — Yea
Juan Mendez — Yea
Karen Fann — Yea
Kate Brophy McGee — Yea
Lisa Otondo — Yea
Martin Quezada — Yea
Michelle B. Ugenti-Rita — Yea
Paul Boyer — Yea
Rebecca Rios — Yea
Rick Gray — Yea
Sean Bowie — Yea
Sine Kerr — Yea
Sonny Borrelli — Yea
Tony Navarrete — Yea
Tyler Pace — Yea
Victoria Steele — Yea
Lela Alston Democrat Yea
Lupe Contreras Democrat Yea
Sally Ann Gonzales Democrat Yea
David C. Farnsworth Republican Yea
David Gowan Republican Yea
David Livingston Republican Yea
J.D. Mesnard Republican Yea
Sylvia Allen Republican Yea
Venden "Vince" Leach Republican Yea

Official roll call →

Passed

Passed 60 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 44000
Republican 12000
Democrat 4000
Total 60000
% of votes cast 100%0%0%0%
How each member voted (60)
Member Party Vote
Aaron Lieberman — Yea
Amish Shah — Yea
Andres Cano — Yea
Anthony T. Kern — Yea
Arlando Teller — Yea
Athena Salman — Yea
Becky A. Nutt — Yea
Ben Toma — Yea
Bob Thorpe — Yea
Bret Roberts — Yea
Charlene R. Fernandez — Yea
César Chávez — Yea
Daniel Hernandez — Yea
David L. Cook — Yea
David Stringer — Yea
Diego Espinoza — Yea
Diego Rodriguez — Yea
Domingo DeGrazia — Yea
Gerae Peten — Yea
Isela Blanc — Yea
Jay Lawrence — Yea
Jennifer Jermaine — Yea
Jennifer Longdon — Yea
Jennifer Pawlik — Yea
Joanne Osborne — Yea
John Fillmore — Yea
John M. Allen — Yea
Kelli Butler — Yea
Kelly Townsend — Yea
Kirsten Engel — Yea
Lorenzo Sierra — Yea
Michelle Udall — Yea
Nancy Barto — Yea
Noel W. Campbell — Yea
Pamela Powers Hannley — Yea
Randall Friese — Yea
Raquel Terán — Yea
Regina E. Cobb — Yea
Reginald Bolding — Yea
Richard C. Andrade — Yea
Robert Meza — Yea
Russell Bowers — Yea
Travis W. Grantham — Yea
Walter Blackman — Yea
Alma Hernandez Democrat Yea
Denise “Mitzi” Epstein Democrat Yea
Myron Tsosie Democrat Yea
Rosanna Gabaldón Democrat Yea
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

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 2360?
HB 2360 is sponsored by Ben Toma.
What is the current status of HB 2360?
This bill has been enacted into law. Introduced January 30, 2019. Enacted.
Where can I track HB 2360?
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