USE/OCC TX-AIRCRAFT
SB 1406 updates three states: changes 'alien' to 'noncitizen', lengthens aircraft rolling stock use tax window to 24 months, and lets DHHL review historic impacts on its lands.
SB 1406 updates three states: changes 'alien' to 'noncitizen', lengthens aircraft rolling stock use tax window to 24 months, and lets DHHL review historic impacts on its lands.
Note: The materials submitted appear to combine three distinct bills from different states that share the number SB 1406. Below is a concise summary of each bill as presented, their principal purposes, key provisions, affected parties, and procedural status. If you want a focused summary for a single jurisdiction, tell me which state.
Purpose
- Revise statutory terminology across numerous Arizona Revised Statutes to replace references to “alien” or “legal resident alien” with “noncitizen,” and adjust related eligibility language.
Key provisions / changes
- Amends many statutes (examples shown include A.R.S. §4-202, §5-301 and numerous others listed) to use “noncitizen” in place of terms such as “alien” or “legal resident alien.”
- Example: A.R.S. §4-202 (liquor license qualifications) is amended so that license eligibility references “a legal resident alien NONCITIZEN who is a bona fide resident of this state.”
- Edits appear to be comprehensive—covering licensing, criminal procedure, taxation, public benefits, employment licensing, and other statutory citations (full list in bill header).
Who is affected
- Noncitizen residents and entities interacting with licensing, registration, or benefits processes identified in the amended statutes.
- State agencies that administer the affected statutes (must update forms, guidance, and internal procedures).
Procedural status (Arizona entries)
- Introduced Feb 19, 2025. Sponsor: Catherine Miranda. Various committee actions listed; current status in the provided file: Rule 3-9(a) / Re-referred to Assignments (6/2/2025).
Potential impact
- Largely linguistic/terminology updates but may carry legal interpretation effects depending on how “noncitizen” is applied relative to existing definitions (e.g., lawful permanent resident vs. unauthorized immigrant). Agencies may need to update guidance and eligibility checks.
Purpose
- Amend several tax statutes (Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, Retailers’ Occupation Tax Act) to change how “use as rolling stock moving in interstate commerce” is measured for aircraft and other rolling stock.
Key provisions / changes
- For aircraft (and certain rolling stock) purchased on or after Jan 1, 2025, the period for determining “use as rolling stock moving in interstate commerce” is extended from a 12‑month measurement window to a 24‑month window.
- Qualification tests remain: more than 50% of trips or more than 50% of miles during the measurement period must be for hire in interstate commerce; purchasers choose trips or miles method at purchase.
- Effective immediately (per text) for statutory operation; earlier text also references July 1, 2017 changes for motor vehicles/trailers.
Who is affected
- Businesses and individuals purchasing aircraft/rolling stock that claim the rolling‑stock/use exemption from Illinois use or retailers’ occupation tax.
- Interstate carriers, shippers, and lessors that document use for tax purposes; Illinois Department of Revenue and vendors will adjust compliance procedures.
Procedural status (Illinois entries)
- Introduced Jan 31, 2025 by Sen. Dale Fowler. Committee referrals and deadlines cited; specific actions mixed in document. Effect stated as immediate for the amendments.
Potential impact
- Extending the measurement period to 24 months smooths seasonal/use volatility and can change eligibility outcomes (may increase or decrease the number of purchases that qualify for the rolling‑stock exemption depending on usage patterns).
- Fiscal impact depends on how many aircraft/vehicles newly qualify or disqualify; no fiscal estimate provided in the text excerpt.
Purpose
- Modify H.R.S. §6E-8(b) to allow the Department of Hawaiian Home Lands (DHHL) to perform review of proposed projects on its lands for impacts to historic properties or burials, with conditions and coordination with the State Historic Preservation Division (SHPD).
Key provisions / changes
- DHHL may review effects of its projects on historic property or burial sites, subject to chapter rules and administrative procedures.
- DHHL must designate a qualified Hawaiian Home Lands Preservation Officer delegated authority by the State Historic Preservation Officer, share reports and documents with SHPD, and notify SHPD of reviews and their outcomes.
- The SHPD retains authority for projects affecting properties listed or nominated for the Hawaii or National Register of Historic Places.
Who is affected
- Department of Hawaiian Home Lands, SHPD, Native Hawaiian beneficiaries and communities, and project proponents on DHHL lands.
Procedural status (Hawaii entries)
- Introduced and passed initial readings in early 2025; text indicates effective upon approval.
Potential impact
- Streamlines review process by allowing DHHL to perform reviews internally while preserving SHPD oversight for significant register-listed properties; may speed project review if implemented with proper delegation.
Next steps / Recommendations
- Confirm which state/version you want analyzed in more detail (Arizona, Illinois, or Hawaii).
- If Arizona version: provide a full list of statutory sections you want flagged for policy/legal implications.
- If Illinois version: I can model likely fiscal effects and give compliance guidance for purchasers of aircraft/rolling stock.
Would you like a focused, deeper analysis for one of these versions?
Compiled from official sources — confirm details with the bill’s official record.
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