SB 1296 — internal revenue code; conformity.

SB1296Chapter 0040 - 542R - S Ver  of SB1296     Senate Engrossed         State of Arizona Senate Fifty-fourth Legislature Second Regular Session       CHAPTER 40   SENATE BILL 1296       AN ACT   amending sections 42‑1001 and 43‑105, Arizona Revised Statutes;

J.  K.  For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2009 through December 31, 2010, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2010, including those provisions that became effective during 2009 with the specific adoption of all federal retroactive effective dates, and including those provisions of the temporary extension act of 2010 (P.L. 111‑144), the hiring incentives to restore employment act (P.L. 111‑147), the patient protection and affordable care act (P.L. 111‑148), the health care and education reconciliation act of 2010 (P.L. 111‑152), the preservation of access to care for medicare beneficiaries and pension relief act of 2010 (P.L. 111‑192), the Dodd‑Frank Wall Street reform and consumer protection act (P.L. 111‑203), the small business jobs act of 2010 (P.L. 111‑240), the claims resolution act of 2010 (P.L. 111‑291), the tax relief, unemployment insurance reauthorization, and job creation act of 2010 (P.L. 111‑312), the regulated investment company modernization act of 2010 (P.L. 111‑325) and the tax technical corrections act of 2014 (P.L. 113-295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2009 through December 31, 2010.

K.  For purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2008 through December 31, 2009, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2009, including those provisions that became effective during 2008 with the specific adoption of all federal retroactive effective dates, and including those provisions of the American recovery and reinvestment act of 2009 (P.L. 111‑5) except section 1211, the consumer assistance to recycle and save act of 2009 (P.L. 111‑32), the worker, homeownership, and business assistance act of 2009 (P.L. 111‑92) except section 13, the hiring incentives to restore employment act (P.L. 111‑147), the patient protection and affordable care act (P.L. 111‑148), the preservation of access to care for medicare beneficiaries and pension relief act of 2010 (P.L. 111‑192), the small business jobs act of 2010 (P.L. 111‑240), the tax relief, unemployment insurance reauthorization, and job creation act of 2010 (P.L. 111‑312) and the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2008 through December 31, 2009.END_STATUTE         APPROVED BY THE GOVERNOR MARCH 24, 2020.

  FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 24, 2020.