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ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
2025-2026; revenue
Purpose
Makes session law changes relating to revenue necessary to implement the FY 2026 state budget.
Background
The Arizona Constitution prohibits substantive law from being included in the general appropriations, capital outlay appropriations and supplemental appropriations bills. However, it is often necessary to make statutory and session law changes to effectuate the budget. Thus, separate bills called budget reconciliation bills (BRBs) are introduced to enact these provisions. Because BRBs contain substantive law changes, the Arizona Constitution provides that they become effective on the general effective date, unless an emergency clause is enacted.
S.B. 1747 contains the budget reconciliation provisions for changes relating to revenue.
Provisions
1. Prohibits the Arizona Department of Revenue (ADOR) from assessing and collecting fees from counties, cities, towns, councils of governments and regional transportation authorities to implement the ADOR Integrated Tax Modernization Project for FY 2026.
2. Becomes effective on the general effective date.
Prepared by Senate Research
June 16, 2025
MG/slp