ARIZONA HOUSE OF REPRESENTATIVES

57th Legislature, 2nd Regular Session

Majority Research Staff

 

☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal Note

HB2011: individual income tax; subtraction; adoption

Sponsor: Representative Kupper, LD 25

Committee on Ways & Means

Overview

Provides for a subtraction from Arizona gross income for human embryo adoption in the year during the legal transfer to the adopting parent occurs.

History

Current statute allows subtractions from Arizona gross income to be taken for costs incurred in the prior years but the subtraction may only be taken in the year the final adoption order was granted (A.R.S. § 43-1022.12).

Provisions

1.   Includes human embryo adoption in the amount of unreimbursed medical and hospital costs, adoption counseling, legal and agency fees and other nonrecurring costs of adoption. (Sec.1)

2.   Includes human embryo adoption, in the subtraction only for the year where the legal transfer of the human embryo to the adopting parents occurs. (Sec.1)

3.   Designates that this act may be cited as the Investing in Life act. (Sec.2)

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7.   Initials VP/CS                 HB 2011

8.   1/13/2026  Page 0 Ways & Means

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