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Bill

HB 2153

internal revenue code; conformity; deductions.

57th Legislature - Second Regular Session Introduced by David Livingston and 2 co-sponsors

Arizona bill aligning state tax deductions with federal Internal Revenue Code rules to reduce taxpayer compliance complexity and administrative burden.

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Bill Summary · HB 2153

Legislative bill overview

HB 2153 proposes to align Arizona's state tax code with the federal Internal Revenue Code regarding deductions. The bill appears to create conformity between state and federal tax deduction rules, though the specific deductions targeted are not detailed in the action summary provided.

Why is this important

Tax code conformity reduces complexity for taxpayers and tax administrators by using consistent deduction rules across state and federal returns. This can simplify compliance and potentially affect state revenue, depending on which deductions are being conformed and whether the changes increase or decrease available deductions.

Potential points of contention

  • Revenue impact: Conforming to federal deduction rules could reduce Arizona state tax revenue if federal rules are more generous, or conversely, could be criticized as insufficient if federal rules are more restrictive
  • Which deductions are affected: The bill's scope is unclear from available information—some deductions may be politically sensitive (education, charitable giving, business expenses) and generate stakeholder opposition
  • Retroactive application: Depending on the effective date, the bill could create tax filing complications or refund obligations for prior years

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

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