Transcript Highlights:

• Arizona already has two really good public tax credit programs for public and private schools.
• fund is a tax cut, a tax credit.
• credit liability to donate to the current tax credit program we have in Arizona, and it's only got a
• As you know, Arizona income tax starts with federal adjusted gross income, so we assume full conformity
• point for calculating Arizona income tax.

Bills: SB1042 , SB1043 , SB1044 , SB1135 , SB1136 , SB1142 , SB1180 , SB1221 , SB1252 , SB1254 , SCR1003

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, property tax, tax exemption, Arizona Revised Statutes, digital currency, workers' compensation, death benefits, burial costs, spousal compensation

Transcript Highlights:

• existing tax rate, expanding a tax base, or imposing a surcharge if doing so would cause the imposed
• tax rate to exceed the cap unless the new tax is approved by voters.
• existing tax rate, expanding a tax base, or imposing a surcharge if doing so would cause the imposed
• tax rate to exceed the cap unless the new tax is approved by voters.
• Arizona in opposition to SB 1567.

Bills: SB1433 , SB1434 , SB1435 , SB1567 , SB1571 , SB1686 , SB1745 , SCR1024 , SCR1025 , HB2671 , HB2676 , HCR2044

Committees: Senate Government , Senate Senate Government Committee of Reference

Keywords: county boundaries, Maricopa, Gila, Pinal, Yavapai, Yuma, La Paz, local governance, Arizona Revised Statutes, Maricopa county, county division, new counties, intergovernmental agreements, special election, shared use agreements, education, explicit material, parental consent, student protection, library access

Transcript Highlights:

• I'm sorry, did you say University of Arizona? I did. Get out.
• I represent LD6, the largest county district in Arizona.
• , not the consumers who the tax got passed down to.
• So we paid into this tax.
• I believe it's going to help all of Arizona, rural Arizona.

Bills: HB2065 , HB2066 , HB2071 , HB2106 , HB2237 , HB2258

Committees: House Rural Economic Development , House House Rural Economic Development Committee of Reference

Keywords: appropriation, housing, Apache Junction, affordable housing, rehabilitation, blight abatement, broadband, fiber optic, technology, connectivity, infrastructure, rural development, workforce hub, health services, transportation tax, county excise tax, regional transportation authority, public transportation authority fund, regional transportation fund, ADOT

Transcript Highlights:

• Right now in Arizona, a small business or individual who owes $0 to the state in taxes can still be hit
• There was a time where the property tax in Arizona is what I call king tax.
• We didn't have income tax. We didn't have sales tax. We had property tax.
• I'm Kevin McCarthy, President of the Arizona Tax Research Association, here in support of the bill.
• I'm Kevin McCarthy, President of the Arizona Tax Research Association, here in support of the bill.

Bills: HB2016 , HB2104 , HB2105 , HB2288 , HB2289

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, HB2288, foreign dividends, corporate income tax, Arizona tax, A.R.S. 43-1122, subtraction, gross income subtraction, multinational corporations, GILTI, global intangible low-taxed income, subpart F income, IRC 78 gross-up, foreign-source income, international tax conformity, corporate tax base

Transcript Highlights:

• I am proud to say in Arizona, we do not tax Social Security.
• This tax conformity, putting them into Arizona tax law, is not a smart idea.
• And that is the great success that is in this budget of applying the Trump tax cuts to the Arizona tax
• We replace that tax relief with other tax relief that goes more broadly to hardworking Arizona families
• Average tax returns for the citizens of Arizona exceed 11% year over year.

Bills: HB4138 , HB4139 , HB4140 , HB4141 , HB4142 , HB4143 , HB4144 , HB4145 , HB4146 , HB4147 , HB4148 , HB4149 , HB4150 , HB4151 , HB4152 , HB4153 , SB1831 , SB1832 , SB1833 , SB1834 , SB1835 , SB1836 , SB1837 , SB1838 , SB1839 , SB1840 , SB1841 , SB1842 , SB1843 , SB1844 , SB1845 , SB1846

Committee: Joint Appropriations

Keywords: appropriations, education funding, health care, general fund, state budget, local funding, gaming, pari-mutuel, horse racing, regulatory assessment, first-time starters, budget implementation, federal funds, government services, budget stabilization, financial reporting, capital outlay, infrastructure, veterans services, highway construction

Transcript Highlights:

• So that includes the current tax year, it includes the last tax year, and includes the next tax year
• The tax year includes the next tax year as well.
• The modification is for tax year 2025; we're conforming to tax year 2024.
• And while we all may pay taxes, there are some people who, like the state of Arizona itself, is a net
• And while we all may pay taxes, there are some people who, like the state of Arizona itself, is a net

Bills: SB1042 , SB1043 , SB1067 , SB1180 , SB1221 , SB1292 , SB1503 , SCR1033

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, tax lien, property tax lien, real property tax lien, foreclosure, right of redemption, redeem, excess proceeds, county abatement lien

Transcript Highlights:

• We did this when Arizona said no to REAL ID. Mr.
• Arizona is following the law.
• Chair, Senator Epstein, again, I believe Arizona is following the law today, and the Arizona CDLs that
• Drivers that are operating in the state of Arizona and coming into Arizona have got to be in compliance
• This bill is the result of concerns here in Arizona.

Bills: HB2056 , HB2057 , HB2224 , HB2257 , HB2265 , HB2311 , HB2352 , HB2367 , HB2369 , HB2446 , HB2532 , HB2592 , HB2752 , HB2809 , HB2957

Committee: Senate Appropriations, Transportation and Technology

Keywords: brackish water, groundwater, desalination, water resources, feasibility study, environmental impact, special plates, centennial, Arizona Department of Transportation, vehicle registration, commercial discounts, Arizona Centennial, produce incentive, agriculture, economic support, funding, Arizona, boating, watercraft licensing, law enforcement

Transcript Highlights:

• I don't want to pay that tax'?
• Historically, in Arizona, it was an all-or-nothing proposition: you either pay the back taxes or you
• The bill also prohibits the Arizona Department of Revenue from prescribing tax return forms that are
• . ...respectfully, to Arizona.
• This program has proven to be a net benefit to all of Arizona, with no new taxes and no corporate giveaways

Bills: HB2091 , HB2140 , HB2320 , HB2384 , HB2398 , HB2502 , HB2780 , HB2918 , HB2939 , HB2950 , HB2999 , HB4020 , HB4026 , HB4029

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: insurance, financial surveillance, regulations, assessments, Arizona Revised Statutes, investment, state treasurer, gold bullion, treasury management, financial regulations, school districts, lease agreements, school property, tax exemptions, impact aid revenue bonds, retirement, Arizona State Retirement System, elected officials, return to work, benefits

Transcript Highlights:

• in the state of Arizona.
• taxpayers and sales and property tax breaks. ...annually in our state from Arizona taxpayers and sales
• and property tax breaks.
• Arizona. Mr. Arizona.
• Arizona. Mr. Arizona. Newly crowned. Newly crowned.

Bills: HB2014 , HB2113 , HB2145 , HB2331 , HB2340 , HB2389 , HB2400 , HB2401 , HB2428 , HB2494 , HB2696 , HB2756 , HB2795 , HB2955 , HCM2008

Committees: House Natural Resources, Energy & Water , House House Natural Resources, Energy & Water Committee of Reference

Keywords: air emissions, fuel blends, environmental quality, feasibility study, Arizona Department of Agriculture, utility consumer, rate intervention, public service corporation, Arizona Revised Statutes, residential rates, consumer protection, fuel reformulation, gasoline standards, environmental regulations, ethanol supply, Air Quality, energy reliability, electric service providers, reliable resources, public power entity

Transcript Highlights:

• For the record, Jeff Gray, Central Arizona Project.
• It eliminates tax breaks as of December 31, 2026.
• Arizona energy economy.
• And the only pipelines New refineries in Arizona.
• Dean Miller representing Arizona Water.

Bills: HB2099 , HB2263 , HB2264 , HB2330 , HB2341 , HB2492 , HB2757 , HB2782 , HB2843 , HB2889 , HB2912 , HB2915 , HB2918 , HB4025 , HB4100 , HCR2020 , HCR2057

Committees: House Natural Resources, Energy & Water , House House Natural Resources, Energy & Water Committee of Reference

Keywords: water storage, long-term storage credits, groundwater management, drought contingency, Arizona water regulations, Colorado River, replenishment, groundwater savings facility, groundwater storage, underground water storage, active management area, irrigation non-expansion area, Arizona water law, water rights, water replenishment, recharge, water conservation district, multi-county water conservation district, CAP water, Central Arizona Project

Transcript Highlights:

• applying the Trump tax cuts to the Arizona tax code, that tax cut has already been instructed and directed
• It applies the Trump tax cuts to Arizona taxpayers. It applies the Trump tax cuts to Arizona...
• It applies the Trump tax cuts to the Arizona taxpayers.
• It applies the Trump tax cuts to the Arizona. Cuts on to Arizona taxpayers.
• It applies the Trump tax cuts to the Arizona tax code, and we should do that.

Bills: HB2011 , HB2089 , HB2090 , HB2092 , HB2477 , HB2785

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: individual income tax, subtraction, Arizona Revised Statutes, retirement benefits, adoption costs, charitable contributions, health insurance, premium payment, Arizona State Retirement System, contingent annuitant, long-term disability, benefits limitations, disability compensation, social security, retirement system, elected officials, ASRS, eligibility waiver, age 65, taxation

Transcript Highlights:

• But as it turns out, the tax exemption is included in the Arizona Constitution, so it is a state constitutional
• Chair and members, House Bill 2273 establishes a one-time $300 individual income tax rebate for Arizona
• House Bill 2273 establishes a one-time $300 individual income tax rebate for Arizona taxpayers whose
• primary residence was located in Pinal County during tax years 2018 through 2024, and requires the Arizona
• rebate of the sales tax collected after the Arizona Supreme Court decision in 2022.

Bills: HB2089 , HB2090 , HB2092 , HB2120 , HB2138 , HB2173 , HB2273 , HB2693 , HB2786

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: retirement benefits, health insurance, premium payment, Arizona State Retirement System, contingent annuitant, long-term disability, benefits limitations, disability compensation, social security, retirement system, elected officials, ASRS, eligibility waiver, age 65, property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes

Transcript Highlights:

• the premium tax liability, individual income tax, or corporate income tax.
• It was financed through a low-income housing tax credit in addition to an Arizona Department of Housing
• along with the federal tax credit.
• liability here in the state of Arizona and monetize those. groups that have tax liability here in the
• It’s a tax cut, yes. And you’re saying this tax cut generates new revenue, right?

Bills: HB2352 , HB2388 , HB2418 , HB2499 , HB2500 , HB2579 , HB2584 , HB2804

Committees: House Appropriations , House House Appropriations Committee of Reference

Keywords: funding, auditor general, county treasurer, procedural reviews, state appropriations, HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages

Transcript Highlights:

• The Arizona Pioneer Home.
• against premium tax liability, individual income tax, and/or corporate income tax. ...allocated for
• premium tax liability, individual income tax, and/or corporate income tax.
• It was financed through a low-income housing tax credit in addition to an Arizona Department of Housing
• But here in Arizona, we've used those tax credits to develop very high-quality affordable housing for

Bills: HB2388 , HB2804 , HB2926

Committees: House Rural Economic Development , House House Rural Economic Development Committee of Reference

Keywords: HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages, tax revenue, broadband, infrastructure, secondary businesses, tertiary businesses

Transcript Highlights:

• For the record, Kevin McCarthy from the Arizona Tax Research Association, here in support of 1293.
• dollars that it was paying to all taxing jurisdictions it was built we know the a Arizona center well
• After the Arizona Center property taxes were abated, the property taxes for everybody around those, including
• Mackey talked about the Arizona Center after the Arizona Center property taxes were abated the property
• For the record, Jennifer Stilo with the Arizona Tax Research Association, in support of Senate Bill 1294

Bills: SB1221 , SB1293 , SB1294 , SB1430

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

Transcript Highlights:

• It's passed the Arizona Senate twice.
• I'm retired from the Arizona National Guard.
• The bill gives Arizona lawmakers... ...with the state troops.
• The Arizona National Guard belongs to Arizona. It's even in its name.
• They're here in Arizona, that's for sure, and there's lots of planning going on in Arizona.

Bills: SB1047 , SB1365 , SB1474 , SB1618 , SB1620

Committee: Senate Military Affairs and Border Security

Keywords: National Guard, active duty, combat, Arizona, declaration of war, state law, military service, property tax, exemptions, veterans, disabilities, widows and widowers, Arizona Revised Statutes, immigration enforcement, local law enforcement, federal cooperation, law enforcement training, public safety, telecommunications, utility relocation

Transcript Highlights:

• that they don't owe any taxes.
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• For the record, Jennifer Steele, with the Arizona Tax Research Association, in support of House Bill
• And we do that here in Arizona.

Bills: HB2016 , HB2104 , HB2105 , HB2174 , HB2256 , HB2289 , HB2477 , HB2903 , HB2939 , HB2979 , HB2996 , HB4103

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, insurance regulation, modeling organizations, financial disclosure, rate-making, predictive models, salvage vehicles, insurance claims, abandoned vehicles, salvage auction dealers, vehicle title, taxation, bonds, school finance, budget override, tax increases

Transcript Highlights:

• The question I get, I'm from Southern Arizona, is that we can't take care of roads in Arizona.
• We don't want to raise the gas tax.
• Arizona.
• Would they have been maybe more incentivized to move to rural Arizona because of this tax credit?
• they pay any taxes or not, whether they have a tax liability or not, and this bill expands that.

Bills: HB2014 , HB2111 , HB2156 , HB2165 , HB2202 , HB2305 , HB2321 , HB2399 , HB2403 , HB2416 , HB2418 , HB2446 , HB2601 , HB2615 , HB2620 , HB2812 , HB2939 , HB2940 , HB2955 , HB2957 , HB2960 , HB2992 , HB4026 , HB4049

Committee: Senate Appropriations, Transportation and Technology

Keywords: air emissions, fuel blends, environmental quality, feasibility study, Arizona Department of Agriculture, driver license, examinations, motorcycle awareness, public safety, traffic laws, livestock, compensation, funding, ranching, agriculture, veterans, state parks, admission fees, military exemption, recreation access

Transcript Highlights:

• Madam Chair, Michael Infanzon, Epic Policy Group, on behalf of Arizona Citizens Defense League, Arizona
• Firearms Industry, and Arizona State Rifle Association.
• While in Arizona, we don't have a large number, and even the Arizona Department of Health Services has
• I am also the Arizona State Director for Women for Gun Rights.
• You can look at Arizona Revised Statute 15-842.

Bills: SB1004 , SB1424 , SB1497 , SB1507 , SB1572 , SB1684 , SB1711 , SB1741 , SB1754 , SB1763 , SB1798 , SCR1012 , SCR1041 , SCR1051

Committees: Senate Education , Senate Senate Education Committee of Reference

Keywords: sex offender registration, sex offender registry, A.R.S. 13-3821, sexual offenses, public safety, GPS monitoring, electronic monitoring, transient offender, homeless registrant, online identifiers, internet identifiers, sheriff notification, Department of Public Safety, DPS, DNA collection, juvenile adjudication, kidnapping of a minor, unlawful imprisonment of a minor, lifetime registration, community notification

Transcript Highlights:

• And it's the largest enabler of local sales tax revenues in the city of Nogales, Arizona.
• sales tax.
• sales tax.
• But nobody is fighting for Salome, Arizona. Nobody. And Salome, Arizona—do you have that paper?
• Arizona does not.

Bills: HB2113 , HB2237 , HB2824 , HB2926 , HB2939 , HB2950

Committees: House Rural Economic Development , House House Rural Economic Development Committee of Reference

Keywords: utility consumer, rate intervention, public service corporation, Arizona Revised Statutes, residential rates, consumer protection, appropriation, Apache Junction, tourism, recreation, Superstition trails, funding, infrastructure, C-PACE, capital expenditure, special assessment, property improvement, local government financing, energy efficiency, water conservation