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SB 1155

income tax; subtraction; uniformed services

57th Legislature - First Regular Session Introduced by David Gowan

Arizona allows uniformed services members to subtract qualifying income from state tax, reducing their tax liability and potentially improving recruitment and retention for military and emergency services personnel.

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Bill Summary · SB 1155

Legislative bill overview

SB 1155 creates a tax subtraction for members of uniformed services in Arizona, allowing them to exclude a portion of their income from state income tax calculations. The bill appears designed to provide tax relief specifically for military members, law enforcement, firefighters, and potentially other uniformed personnel.

Why is this important

Military recruitment and retention is increasingly competitive, with states using tax incentives to attract service members. This measure could make Arizona more attractive for uniformed services personnel and their families, potentially affecting both military installation communities and civilian emergency services workforce retention.

Potential points of contention

  • Revenue impact: The fiscal effect on state income tax collections depends on how many uniformed services members qualify and what income level qualifies for the subtraction
  • Definition scope: Ambiguity about which "uniformed services" are included (federal military only? state National Guard? local law enforcement? private security?) could create implementation questions
  • Fairness arguments: Critics may question whether one occupational group should receive tax benefits unavailable to other essential workers or professions, while supporters argue uniformed services warrant special recognition

Compiled from official sources — confirm details with the bill’s official record.

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