Senate Engrossed

DOR; income tax forms; conformity

State of Arizona

Senate

Fifty-seventh Legislature

Second Regular Session

2026

SENATE BILL 1180

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 1.1. 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, but only to the extent those provisions affect federal adjusted gross income or federal taxable 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. END_STATUTE