revenue; 2026-2027

57th Legislature - Second Regular Session Introduced by Michael Carbone and 4 co-sponsors

HB 4165 would change Arizona state revenue policy for the 2026-2027 fiscal years, affecting how the state collects or allocates revenue.

Signed by Governor

Summary of HB 4165 (Session: 57th-2nd-regular, Arizona)

Purpose and overall intent

HB 4165 is a revenue-related bill introduced in the Arizona Legislature during the 57th Session, 2nd Regular. The title indicates it concerns revenue for the 2026-2027 fiscal years. The available information confirms the bill is in the early stage of the legislative process, with its first reading occurring on June 9, 2026.

The bill is sponsored (and co-sponsored) by several legislators, signaling potential bipartisan support or interest from multiple offices. Co-sponsors include Neal Carter, Steve Montenegro, David Livingston, Michael Carbone, and Julie Willoughby.

Key provisions and changes (as introduced)

The exact text of provisions is not provided in the summary excerpt. Based on the title, the bill would address state revenue-related policy for the 2026-2027 fiscal years. Possible areas for revenue bills in this vein typically include:

Tax policy changes (rates, exemptions, credits)
Tax administration and collection enhancements
Allocation of revenue or allocations to specific funds or programs
Revenue forecasting, budgeting mechanisms, or sunset/temporary provisions

Without the bill’s enacted text, the specific mechanisms, dollar amounts, tax bases, exemptions, or fee changes cannot be definitively stated.

Affected entities and stakeholders

Arizona state government and its budgetary processes would be directly affected, given the revenue focus.

Taxpayers and businesses in Arizona may be affected if changes touch tax rates, exemptions, credits, or filing requirements.

State agencies responsible for revenue collection and financial administration would need to implement any new provisions.

Legislators, policymakers, and local governments that rely on state revenue allocations could be impacted by any changes to distributions or funded programs.

Procedural and timeline considerations

Status: First Reading (as of June 9, 2026). This indicates the bill has been introduced and is being referred to committee for consideration, research, and potential amendment.

Next steps typically include assignment to an appropriate committee (e.g., Appropriations, Revenue, or a similar committee depending on the bill’s content), committee hearings, potential amendments, and votes in the chamber before moving to the opposite chamber.

If enacted, the bill would take effect on a specified date (often July 1, 2026 or a different effective date listed within the bill) and apply to the 2026-2027 fiscal years, with ongoing or sunset provisions if applicable.

Notes for readers

The current summary is limited by the lack of the bill’s full text and detailed fiscal analysis. For a complete understanding, reviewing the bill’s language, fiscal impact statements, and committee analyses once available will clarify:

The exact revenue changes or policy shifts
Any fiscal impact on state programs, taxpayers, and government services
Implementation timelines and any transitional provisions

If you’d like, I can incorporate the full bill text and any fiscal notes once they’re available to provide a more precise, itemized summary.