REFERENCE TITLE: DOR; stakeholder collaboration; nonresident transactions

State of Arizona

House of Representatives

Fifty-seventh Legislature

Second Regular Session

2026

HB 2794

Introduced by

Representative Carbone

AN ACT

requiring collaboration for nonresident real estate transactions.

(TEXT OF BILL BEGINS ON NEXT PAGE)

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

Section 1. Department of revenue; information return for nonresident real estate transactions; compliance; recommendations; report; delayed repeal

A. On or before December 31, 2027, the department of revenue shall collaborate with stakeholders to develop recommendations to:

1. Ensure taxpayer compliance with section 43-312, Arizona Revised Statutes.

2. Identify best practices to enforce and collect tax from nonresidents on income generated from capital gains that is allocable to this state.

B. The department shall submit a report of the recommendations on or before June 30, 2028 to the president of senate, the speaker of the house of representatives, the joint legislative budget committee and the governor's office of strategic planning and budgeting and provide a copy of the recommendations to the secretary of state.

C. This section is repealed from and after December 31, 2028.