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Arizona Legislature· SB1180Vetoed by Governor

DOR; income tax forms; conformity, the official text

Shown verbatim: the complete text as captured from the official page posted by the Arizona Legislature, fetched 2026-08-28. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the introduced version. The official bill page.
REFERENCE TITLE: DOR; income tax forms; conformity

State of Arizona

Senate

Fifty-seventh Legislature

Second Regular Session

2026

SB 1180

Introduced by

Senator
Mesnard

AN
ACT

amending title 43, chapter 3, article 2,
Arizona Revised Statutes, by adding section 43-329; relating to income
tax returns.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Title 43, chapter 3, article 2,
Arizona Revised Statutes, is amended by adding section 43-329, to read:

START_STATUTE43-329. Returns; form and instruction preparation; conformity assumption;
definitions

A. Pursuant
to section 43-102, for the purposes of prescribing the forms and
instructions required for a taxpayer to file a return pursuant to this title,
the department shall assume that the legislature will enact an amendment to
section 43-105 that results in conformity to the provisions of the
internal revenue code that affect federal adjusted gross income.  If the
legislature enacts nonconformity, the department shall supplement the published
forms and instructions related to the nonconformity.

B. For
the purposes of this section, "conformity" and
"nonconformity" have the same meanings prescribed in section 43-107.
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