Arizona 57th Legislature - Second Regular Session Status: Passed House 3 R cosponsors

HB 2153 — internal revenue code; conformity; deductions.

Last action — DP

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

This bill died with 57th Legislature - Second Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

20 added · 22 removed

Plain-language change summary

In the latest version of House Bill 2153, the introductory section detailing who introduced the bill has been removed, and specific lines of the document have been streamlined for clarity. This change is significant because it simplifies and focuses the content of the bill, making it easier for people to understand the essential provisions concerning conformity with the internal revenue code and deductions. Ultimately, these adjustments may help legislators and the public to engage more effectively with the bill's key issues.

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PREFILED JAN 08 2026 REFERENCE TITLE:
House Engrossed internal revenue code;
internal revenue code;
State of Arizona House of Representatives Fifty-seventh Legislature Second Regular Session HB 2153 Introduced by Representatives Olson:
State of Arizona House of Representatives Fifty-seventh Legislature Second Regular Session HOUSE BILL 2153 AN ACT AMENDING SECTIONS 42-1001, 43-105, 43-301, 43-323 AND 43-1022, ARIZONA REVISED STATUTES;
Livingston, Montenegro AN ACT AMENDING SECTIONS 42-1001, 43-105, 43-301, 43-323 AND 43-1022, ARIZONA REVISED STATUTES;
(TEXT OF BILL BEGINS ON NEXT PAGE) - i - HB 2153 Be it enacted by the Legislature of the State of Arizona:
(TEXT OF BILL BEGINS ON NEXT PAGE) - i - H.B.
2153 Be it enacted by the Legislature of the State of Arizona:
For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2024 THROUGH DECEMBER 31, 2025, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2025, including those provisions that became effective during 2024 with the specific adoption of all retroactive effective dates, but excluding any changes to the code enacted after January 1, 2025 AND INCLUDING THOSE - 1 - HB 2153 PROVISIONS THAT ARE RETROACTIVELY EFFECTIVE DURING TAXABLE YEARS BEGINNING FROM AND AFTER DECEMBER 31, 2024 THROUGH DECEMBER 31, 2025.
For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2024 THROUGH DECEMBER 31, 2025, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2025, including those provisions that became effective during 2024 with the specific adoption of all retroactive effective dates, but excluding any changes to the code enacted after January 1, 2025 AND INCLUDING THOSE - 1 - H.B.
2153 PROVISIONS THAT ARE RETROACTIVELY EFFECTIVE DURING TAXABLE YEARS BEGINNING FROM AND AFTER DECEMBER 31, 2024 THROUGH DECEMBER 31, 2025.
For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2019 through December 31, 2020, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2020, including those provisions that became effective during 2019 with the specific adoption of all retroactive effective dates, and including those - 2 - HB 2153 provisions of the families first coronavirus response act (P.L.
For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2019 through December 31, 2020, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2020, including those provisions that became effective during 2019 with the specific adoption of all retroactive effective dates, and including those - 2 - H.B.
2153 provisions of the families first coronavirus response act (P.L.
116-136) that are - 3 - HB 2153 retroactively effective during taxable years beginning from and after December 31, 2016 through December 31, 2017.
116-136) that are - 3 - H.B.
2153 retroactively effective during taxable years beginning from and after December 31, 2016 through December 31, 2017.
In the case of a husband and wife, the spouse who controls the disposition of or who receives or spends community income as well as the - 4 - HB 2153 spouse who is taxable on such income is liable for the payment of taxes imposed by this title on such income.
In the case of a husband and wife, the spouse who controls the disposition of or who receives or spends community income as well as the - 4 - H.B.
2153 spouse who is taxable on such income is liable for the payment of taxes imposed by this title on such income.
- 5 - HB 2153 8.
- 5 - H.B.
2153 8.
(a) The United States government service retirement and disability fund, the United States foreign service retirement and disability system - 6 - HB 2153 and any other retirement system or plan established by federal law, except retired or retainer pay of the uniformed services of the United States that qualifies for a subtraction under paragraph 26 of this section.
(a) The United States government service retirement and disability fund, the United States foreign service retirement and disability system - 6 - H.B.
2153 and any other retirement system or plan established by federal law, except retired or retainer pay of the uniformed services of the United States that qualifies for a subtraction under paragraph 26 of this section.
- 7 - HB 2153 12.
- 7 - H.B.
2153 12.
In the first taxable year beginning from and after December 31, 2013, the taxpayer may elect to subtract the amount necessary to make the depreciation claimed to date for the purposes of this title - 8 - HB 2153 the same as it would have been if subdivision (c) of this paragraph had applied for the entire time the asset was in service.
In the first taxable year beginning from and after December 31, 2013, the taxpayer may elect to subtract the amount necessary to make the depreciation claimed to date for the purposes of this title - 8 - H.B.
2153 the same as it would have been if subdivision (c) of this paragraph had applied for the entire time the asset was in service.
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 - 9 - HB 2153 deducted in arriving at federal adjusted gross income.
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 - 9 - H.B.
2153 deducted in arriving at federal adjusted gross income.
- 10 - HB 2153 26.
- 10 - H.B.
2153 26.
- 11 - HB 2153 31.
- 11 - H.B.
2153 31.
- 12 - HB 2153 B.
- 12 - H.B.
2153 B.
- 13 - HB 2153 3.
- 13 - H.B.
2153 3.
- 14 - HB 2153 H.
- 14 - H.B.
2153 H.
- 15 - HB 2153 C.
- 15 - H.B.
2153 C.
- 16 - HB 2153 Sec.
- 16 - H.B.
2153 Sec.
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Action History

  1. DP

  2. DP

  3. House Second Reading

  4. House First Reading.

  5. Prefiled.

Sponsors

Sponsorship breakdown

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1 sponsors · 2 co-sponsors · 90 not signed on

Sponsors (1)

Co-sponsors (2)

Not signed on (90)

90 members have not signed on to this bill.

Show all 90 →

"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

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 2153?
HB 2153 is sponsored by Steve Montenegro (Republican), David Livingston (Republican), and Justin Olson (Republican).
What is the current status of HB 2153?
This bill died with 57th Legislature - Second Regular Session. It reached “Passed House” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 2153?
Track HB 2153 free on One Click Politics — get push/email alerts when it moves.

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