ARIZONA HOUSE OF REPRESENTATIVES

Fifty-seventh Legislature

First Regular Session

Senate: FIN DP 6-0-1-0 | Approp DP 9-0-1-0 | 3rd Read 25-3-2-0-0

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

SB 1155: income tax; subtraction; uniformed services

Sponsor: Senator Gowan, LD 19

Committee on Ways & Means

Overview

Expands the individual income tax subtraction for active service by replacing armed forces with uniformed services.

History

The term U.S. Armed Forces refers to the Army, Navy, Air Force, Marine Corps, Space Force ad Coast Guard. The term U.S. Uniformed Services refers to the U.S. Armed Forces, Public Health Service and National Oceanic and Atmospheric Administration (37 U.S.C § 101).

Arizona taxes 2.5% of an individual's taxable income (A.R.S. § 43-1011). To the extent not already excluded from Arizona gross income under the internal revenue code, compensation received for active service as a member of the reserves, national guard or armed forces of the United States is subtracted from Arizona individual income tax (A.R.S. § 43-1022).

Provisions

1.   Replaces armed services with uniformed services. (Sec. 1)

2.   Contains a delayed effective date. (Sec. 2)

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6.                     SB 1155

7.   Initials VP/DD    Page 0 Ways & Means

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