Budget & Tax Committee
53rd Legislature - 1st Regular Session, 2017 Monday, Jun 26 2017 6:53 PM
Budget and Tax
Bill Summaries
H2001: SCHOOL DISTRICT TAX LEVY; RETENTION

A school district that levies the qualifying tax rate, that does not have a budget override in place and that is ineligible for equalization assistance is authorized to retain a portion of the amount that is levied by the district in additional property taxes that would otherwise be transmitted to the general fund, if that district receives less than the average amount of funding per student received by an adjoining district for budget overrides approved in an election. The amount that may be retained is the lowest average amount received per student by an adjoining school district for budget overrides multiplied by the student count of the district, or the amount that would be transmitted to the state, whichever is less. The school district is permitted to increase its budget limits by the amount retained.

First sponsor: Rep. Carter


 

For Vote Analysis:

Support
Oppose
Neutral

H2001 Daily History  Date Action
SCHOOL DISTRICT TAX LEVY; RETENTION 2/8 from House ways-means do pass.
SCHOOL DISTRICT TAX LEVY; RETENTION 1/9 referred to House ways-means.
H2011: BONDS; LEVY; NET OF CASH

Local government bond levies are required to be net of all cash in excess of ten percent of the annual payments of principal and interest in the current fiscal year from the previous year remaining in the applicable fund(s) for payment of interest and the bonds. Session law allows the governing body or board of a political subdivision that has cash reserves in excess of ten percent in its interest and redemption fund in FY2017-18 to reduce the excess reserves in equal amounts in FY2017-18 and FY2018-19 and allows a municipality with a population of 500,000 or more to reduce the excess reserves in FY2017-18 through FY2022-23. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Ugenti-Rita


 

For Vote Analysis:

Support
Oppose
Neutral

H2011 Daily History  Date Action
BONDS; LEVY; NET OF CASH 4/28 signed by governor. Chap. 212, Laws 2017.
BONDS; LEVY; NET OF CASH 4/24 House concurred in Senate amendments and passed on final reading 39-11; ready for governor.
BONDS; LEVY; NET OF CASH 4/11 passed Senate 25-5; ready for House action on Senate amendments.
BONDS; LEVY; NET OF CASH 3/22 Senate COW approved with floor amend #4828.
BONDS; LEVY; NET OF CASH 3/7 stricken from Senate consent calendar by Quezada, Griffin, Farnsworth.
BONDS; LEVY; NET OF CASH 3/7 from Senate rules okay.
BONDS; LEVY; NET OF CASH 3/6 to Senate consent calendar.
BONDS; LEVY; NET OF CASH 3/1 from Senate fin do pass.
BONDS; LEVY; NET OF CASH 2/16 referred to Senate fin.
BONDS; LEVY; NET OF CASH 2/1 passed House 35-25; ready for Senate.
BONDS; LEVY; NET OF CASH 1/31 House COW approved with floor amend #4040 and the rules tech amendment.
BONDS; LEVY; NET OF CASH 1/23 from House rules with a technical amendment.
BONDS; LEVY; NET OF CASH 1/11 from House ways-means do pass.
BONDS; LEVY; NET OF CASH 1/11 House ways-means do pass; report awaited.
BONDS; LEVY; NET OF CASH 1/9 referred to House ways-means.
H2017: BONDS; DISCLOSURE; NOTICE

The information contained on the ballot for a bond measure is expanded to include a statement that the primary property tax rate may increase to pay for the operation and maintenance of projects funded by the bonds. The estimated tax impact of debt service for bonds and the estimated total cost of the proposed bond authorization that are included in the informational pamphlet for bond elections must be shown both at the estimated interest rate based on current market conditions and at the maximum interest rate to be authorized by the voters. The pamphlet must also include a disclosure in bold-faced type that the expenditure of the amount authorized by the bond is governed by the general purposes, and not the proposed projects and expenditures. AS PASSED HOUSE.

First sponsor: Rep. Leach


 

For Vote Analysis:

Support
Oppose
Neutral

H2017 Daily History  Date Action
BONDS; DISCLOSURE; NOTICE 4/4 FAILED to pass Senate 14-15.
BONDS; DISCLOSURE; NOTICE 4/3 Senate COW approved.
BONDS; DISCLOSURE; NOTICE 3/7 stricken from Senate consent calendar by Bowie.
BONDS; DISCLOSURE; NOTICE 3/7 from Senate rules okay.
BONDS; DISCLOSURE; NOTICE 3/6 to Senate consent calendar.
BONDS; DISCLOSURE; NOTICE 3/1 from Senate fin do pass.
BONDS; DISCLOSURE; NOTICE 2/16 referred to Senate fin.
BONDS; DISCLOSURE; NOTICE 2/1 passed House 31-29; ready for Senate.
BONDS; DISCLOSURE; NOTICE 1/31 House COW approved with floor amend #4041.
BONDS; DISCLOSURE; NOTICE 1/23 stricken from House consent calendar by Leach.
BONDS; DISCLOSURE; NOTICE 1/23 from House rules okay. To House consent calendar.
BONDS; DISCLOSURE; NOTICE 1/18 from House ways-means do pass.
BONDS; DISCLOSURE; NOTICE 1/9 referred to House ways-means.
H2019: COMMUNITY COLLEGE BONDS; VOTER APPROVAL

Community college district boards are required to obtain approval of a majority of the qualified voters in the district voting at the regularly scheduled election on the first Tuesday after the first Monday in November before issuing negotiable bonds for the purpose of acquiring a project or projects. Previously, a district board was authorized to issue bonds without voter approval. Requirements for ballot language and information that must be included in publicity pamphlets for district bond elections are specified.

First sponsor: Rep. Leach


 

For Vote Analysis:

Support
Oppose
Neutral

H2019 Daily History  Date Action
COMMUNITY COLLEGE BONDS; VOTER APPROVAL 2/9 retained on House COW calendar.
COMMUNITY COLLEGE BONDS; VOTER APPROVAL 1/23 stricken from House consent calendar by Leach.
COMMUNITY COLLEGE BONDS; VOTER APPROVAL 1/23 from House rules okay. To House consent calendar.
COMMUNITY COLLEGE BONDS; VOTER APPROVAL 1/18 from House ways-means do pass.
COMMUNITY COLLEGE BONDS; VOTER APPROVAL 1/9 referred to House ways-means.
H2027: PSPRS; EXPENDITURE LIMITS; POLITICAL SUBDIVISIONS

If a political subdivision increases its revenue for a specified time period through a vote of the people and that revenue is dedicated to pay unfunded accrued liability under the Public Safety Personnel Retirement System, the expenditure of revenue to pay that liability is excluded from the political subdivision's expenditure limitation established in the state Constitution for the duration of that time period.

First sponsor: Rep. Coleman


 

For Vote Analysis:

Support
Oppose
Neutral

H2027 Daily History  Date Action
PSPRS; EXPENDITURE LIMITS; POLITICAL SUBDIVISIONS 1/9 referred to House gov.
H2038: TAX CREDITS; EXEMPTIONS; SUNSET REPEAL

Any new transaction privilege or use tax credit established by the Legislature is required to include in its enabling legislation a specific repeal date of from and after December 31 of no later than the 8th full calendar year following the date the “tax expenditure” (defined) is enacted. The Joint Legislative Income Tax Credit Review Committee is renamed the Joint Legislative Income Tax Credit Sunset Review Committee, and if the Committee recommends that a credit be retained, the credit must be assigned a subsequent repeal date.

First sponsor: Rep. Cardenas


 

For Vote Analysis:

Support
Oppose
Neutral

H2038 Daily History  Date Action
TAX CREDITS; EXEMPTIONS; SUNSET REPEAL 2/8 from House ways-means with amend #4130.
TAX CREDITS; EXEMPTIONS; SUNSET REPEAL 1/9 referred to House ways-means.
H2064: JET FUEL; MUNICIPAL EXCISE TAX (INTERNAL REVENUE CODE; FULL CONFORMITY)

Any municipal tax on jet fuel is limited to amounts of not more than 10 million gallons of jet fuel purchased by each purchaser in each calendar year, and the levy and measure of the tax is required to be structured to affirmatively exempt purchases in excess of 10 million gallons per purchaser per year. Beginning December 1, 2017, the revenues generated from any municipal tax on jet fuel by each public airport must be segregated in separate accounts for the exclusive expenditure for the capital or operating costs of the airport, the airport system or other local airport facilities owned or operated by the municipality and directly and substantially related to the air transportation of passengers or property. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Ugenti-Rita


 

For Vote Analysis:

Support
Oppose
Neutral

H2064 Daily History  Date Action
JET FUEL; MUNICIPAL EXCISE TAX 3/23 signed by governor. Chap. 50, Laws 2017.
JET FUEL; MUNICIPAL EXCISE TAX 3/23 House concurred in Senate amendments and passed on final reading 36-20; ready for governor.
JET FUEL; MUNICIPAL EXCISE TAX 3/22 passed Senate 30-0; ready for House action on Senate amendments.
JET FUEL; MUNICIPAL EXCISE TAX 3/21 Senate COW approved with amend #4690 and floor amend #4812. NOTE SHORT TITLE CHANGE.
INTERNAL REVENUE CODE; FULL CONFORMITY 3/14 from Senate rules okay.
INTERNAL REVENUE CODE; FULL CONFORMITY 3/9 from Senate fin with amend #4690.
INTERNAL REVENUE CODE; FULL CONFORMITY 3/8 Senate fin amended; report awaited.
INTERNAL REVENUE CODE; FULL CONFORMITY 2/16 referred to Senate fin.
INTERNAL REVENUE CODE; FULL CONFORMITY 2/8 passed House 59-0; ready for Senate.
INTERNAL REVENUE CODE; FULL CONFORMITY 2/7 House additional COW approved with floor amend #4120.
INTERNAL REVENUE CODE; FULL CONFORMITY 1/26 House COW approved with amend #4004.
INTERNAL REVENUE CODE; FULL CONFORMITY 1/23 from House rules okay. To House COW consent calendar.
INTERNAL REVENUE CODE; FULL CONFORMITY 1/18 from House ways-means with amend #4004.
INTERNAL REVENUE CODE; FULL CONFORMITY 1/10 referred to House ways-means.
H2144: SERVICES DELIVERED BY INTERNET; TAXATION

The billing address of a customer of a video, audio or data service that is delivered to the customer through an internet connection is the taxable situs of the service regardless of where the service originates, terminates or passes through. Only a taxing jurisdiction in which the billing address is located may impose or collect taxes, charges or fees on the service.

First sponsor: Rep. Leach


 

For Vote Analysis:

Support
Oppose
Neutral

H2144 Daily History  Date Action
SERVICES DELIVERED BY INTERNET; TAXATION 1/12 referred to House ways-means.
H2156: COUNTY TRANSPORTATION EXCISE TAX; RATES

The Department of Revenue is required to collect the county transportation excise tax at different rates among tax classifications, including rates of zero for transactions that are above stated dollar values, if approved by a majority of the qualified electors.

First sponsor: Rep. Shope


 

For Vote Analysis:

Support
Oppose
Neutral

H2156 Daily History  Date Action
COUNTY TRANSPORTATION EXCISE TAX; RATES 2/2 from House ways-means do pass.
COUNTY TRANSPORTATION EXCISE TAX; RATES 2/1 House ways-means do pass; report awaited.
COUNTY TRANSPORTATION EXCISE TAX; RATES 1/17 referred to House ways-means.
H2213: GPLET REFORM; K-12 TAXES

Various changes relating to government property lease excise tax (GPLET). Beginning with development agreements, ordinances or resolutions for the lease of government property improvements approved by a governing body beginning January 1, 2017, the abatement of government property lease excise tax (GPLET) cannot exceed eight years, including any abatement period, regardless of whether the lease is transferred or conveyed to subsequent prime lessees during that period. As soon as reasonably practicable and within 12 months after the expiration of the lease, the government lessor is required to convey to the current prime lessee title to the government property improvement and the underlying land, and the property conveyed does not qualify for classification as class 6 property or for any other discounted assessment. Some exceptions. The government lessor, instead of the Department of Revenue, is required to maintain a public database of all government property leases that are subject to GPLET, or to post its lease agreements on a county or municipal website where the government property improvement is located. The government lessor is required to submit a current link to the public database to the Dept and to notify the Dept when the database no longer contains any active leases. The Dept is required to place links to all of the databases with active leases on their website. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Leach


 

For Vote Analysis:

Support
Oppose
Neutral

H2213 Daily History  Date Action
GPLET REFORM; K-12 TAXES 3/30 signed by governor. Chap. 120, Laws 2017.
GPLET REFORM; K-12 TAXES 3/29 House concurred in Senate amendments and passed on final reading 56-0; ready for governor.
GPLET REFORM; K-12 TAXES 3/27 passed Senate 29-0; ready for House action on Senate amendments.
GPLET REFORM; K-12 TAXES 3/22 Senate COW approved with amend #4686 and floor amend #4829.
GPLET REFORM; K-12 TAXES 3/14 from Senate rules okay.
GPLET REFORM; K-12 TAXES 3/9 from Senate fin with amend #4686.
GPLET REFORM; K-12 TAXES 3/8 Senate fin amended; report awaited.
GPLET REFORM; K-12 TAXES 2/27 referred to Senate fin.
GPLET REFORM; K-12 TAXES 2/22 passed House 50-9; ready for Senate.
GPLET REFORM; K-12 TAXES 2/22 House COW approved with floor amend #4478.
GPLET REFORM; K-12 TAXES 2/20 retained on House COW calendar.
GPLET REFORM; K-12 TAXES 2/14 retained on House COW calendar.
GPLET REFORM; K-12 TAXES 2/7 retained on House COW calendar.
GPLET REFORM; K-12 TAXES 2/2 retained on House COW calendar.
GPLET REFORM; K-12 TAXES 1/31 stricken from House consent calendar by Engel.
GPLET REFORM; K-12 TAXES 1/31 from House rules okay.
GPLET REFORM; K-12 TAXES 1/30 to House consent calendar.
GPLET REFORM; K-12 TAXES 1/25 from House ways-means do pass.
GPLET REFORM; K-12 TAXES 1/17 referred to House ways-means.
H2214: INCOME TAX SUBTRACTION; ADA RETROFITS

The list of subtractions from Arizona gross income for the purposes of individual or corporate income taxes is expanded to include the amount of eligible access expenditures paid or incurred during the tax year to comply with the requirements of the federal Americans with Disabilities Act of 1990 (ADA) or related state statutes by retrofitting developed real property that was originally placed in service at least ten years before the current tax year. A taxpayer who has been cited for noncompliance with the ADA by either federal or state enforcement officials is ineligible for the subtraction. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Leach


 

For Vote Analysis:

Support
Oppose
Neutral

H2214 Daily History  Date Action
INCOME TAX SUBTRACTION; ADA RETROFITS 5/8 signed by governor. Chap. 278, Laws 2017.
INCOME TAX SUBTRACTION; ADA RETROFITS 5/4 Senate COW approved. Passed Senate 30-0; ready for governor.
INCOME TAX SUBTRACTION; ADA RETROFITS 4/24 from Senate rules okay.
INCOME TAX SUBTRACTION; ADA RETROFITS 3/1 from Senate fin do pass.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/20 referred to Senate fin.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/13 passed House 58-1; ready for Senate.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/9 House COW approved with amend #4055.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/7 from House rules okay. Stricken from House COW consent calendar by Fernandez.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/6 to House COW consent calendar.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/2 from House ways-means with amend #4055.
INCOME TAX SUBTRACTION; ADA RETROFITS 2/1 House ways-means amended; report awaited.
INCOME TAX SUBTRACTION; ADA RETROFITS 1/17 referred to House ways-means.
H2219: SCHOOL CAPITAL FINANCE REVISIONS

Various changes relating to school capital finance. If the School Facilities Board (SFB) approves a school district for funding from the New School Facilities Fund and the full legislative appropriation is not available in the following fiscal year, the district is authorized to use any legally available monies and may reimburse the fund from which the monies were used in subsequent years when legislative appropriations are made available. The list of allowable uses for monies received from settlement of legal controversies or from recovery of costs by a school district in litigation is expanded to include to reimburse the SFB Building Renewal Grant Fund in specified circumstances. Also eliminates various requirements to report project information to the SFB. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Norgaard


 

For Vote Analysis:

Support
Oppose
Neutral

H2219 Daily History  Date Action
SCHOOL CAPITAL FINANCE REVISIONS 5/22 signed by governor. Chap. 320, Laws 2017.
SCHOOL CAPITAL FINANCE REVISIONS 5/8 House concurred in Senate amendments and passed on final reading 59-0; ready for governor.
SCHOOL CAPITAL FINANCE REVISIONS 4/26 passed Senate 27-0; ready for House action on Senate amendments.
SCHOOL CAPITAL FINANCE REVISIONS 4/24 Senate COW approved with amend #4768 and #4897.
SCHOOL CAPITAL FINANCE REVISIONS 4/4 from Senate rules okay.
SCHOOL CAPITAL FINANCE REVISIONS 3/30 from Senate appro with amend #4897.
SCHOOL CAPITAL FINANCE REVISIONS 3/29 Senate appro amended; report awaited.
SCHOOL CAPITAL FINANCE REVISIONS 3/20 from Senate educ with amend #4768.
SCHOOL CAPITAL FINANCE REVISIONS 3/16 Senate educ amended; report awaited.
SCHOOL CAPITAL FINANCE REVISIONS 2/27 referred to Senate educ, appro.
SCHOOL CAPITAL FINANCE REVISIONS 2/21 passed House 58-0; ready for Senate.
SCHOOL CAPITAL FINANCE REVISIONS 2/20 House COW approved with amend #4144.
SCHOOL CAPITAL FINANCE REVISIONS 2/16 from House rules okay.
SCHOOL CAPITAL FINANCE REVISIONS 2/15 to House COW consent calendar.
SCHOOL CAPITAL FINANCE REVISIONS 2/9 from House appro with amend #4144.
SCHOOL CAPITAL FINANCE REVISIONS 1/23 from House educ do pass.
SCHOOL CAPITAL FINANCE REVISIONS 1/17 referred to House educ, appro.
H2226: COMPACT; BALANCED BUDGET; CONVENTION

Enacts a compact declaring the state's intent to originate a balanced budget amendment to the U.S. Constitution. The compact becomes binding when at least one other state has adopted substantively identical legislation. Contains a model of the proposed balanced budget amendment, which prohibits total outlays of the government of the U.S. from exceeding total receipts at any point in time unless the excess is financed by debt that is first approved by the legislatures of the several states. The amendment also requires any bill that provides for a new or increased general revenue tax to be approved by a 2/3 roll call vote of the whole number of each house of Congress, with the exception of either a new end user sales tax that would completely replace every existing income tax or the reduction or elimination of an exemption, deduction or credit. Once at least 3/4 of the states adopt the compact, the legislatures of each member state applies to Congress for a convention for proposing the balanced budget amendment. Provides for the appointment of convention delegates and specifies convention rules. Upon referral of the amendment to the states, each member state hereby adopts and ratifies the amendment. Contains provisions for construction, enforcement, venue and severability of the compact. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Mesnard


 

For Vote Analysis:

Support
Oppose
Neutral

H2226 Daily History  Date Action
COMPACT; BALANCED BUDGET; CONVENTION 3/30 signed by governor. Chap. 121, Laws 2017.
COMPACT; BALANCED BUDGET; CONVENTION 3/27 passed Senate 17-12; ready for governor.
COMPACT; BALANCED BUDGET; CONVENTION 3/14 from Senate rules okay.
COMPACT; BALANCED BUDGET; CONVENTION 3/13 to Senate consent calendar.
COMPACT; BALANCED BUDGET; CONVENTION 3/8 from Senate appro do pass.
COMPACT; BALANCED BUDGET; CONVENTION 2/27 withdrawn from Senate gov and referred to appro.
COMPACT; BALANCED BUDGET; CONVENTION 2/20 referred to Senate gov.
COMPACT; BALANCED BUDGET; CONVENTION 2/9 House COW approved. Passed House 33-25 (lost emergency clause); ready for Senate.
COMPACT; BALANCED BUDGET; CONVENTION 2/7 from House rules okay. Stricken from House consent calendar by Hernandez.
COMPACT; BALANCED BUDGET; CONVENTION 2/6 to House consent calendar.
COMPACT; BALANCED BUDGET; CONVENTION 2/1 from House fed-policy do pass.
COMPACT; BALANCED BUDGET; CONVENTION 1/17 referred to House fed-policy.
H2230: INTERGOV PUBLIC TRANSPORTATION AUTHORITY; TAXATION

Various changes relating to intergovernmental public transportation authorities. An authority is a tax-levying public improvement and taxing subdivision of the state. A county board of supervisors may organize an authority with boundaries coterminous with the county boundaries. The board of directors of an authority with boundaries coterminous with the county boundaries is authorized to request that the issue of levying a county transportation excise tax be submitted to the qualified electors at a countywide special election or placed on the ballot at a countywide general election. Establishes requirements for the election, including publicity pamphlet mailings, submittal of arguments for or opposing the ballot measure, and information that must be printed on the ballot.

First sponsor: Rep. Shooter


 

For Vote Analysis:

Support
Oppose
Neutral

H2230 Daily History  Date Action
INTERGOV PUBLIC TRANSPORTATION AUTHORITY; TAXATION 2/2 from House trans-inf do pass.
INTERGOV PUBLIC TRANSPORTATION AUTHORITY; TAXATION 2/1 House trans-inf do pass; report awaited.
INTERGOV PUBLIC TRANSPORTATION AUTHORITY; TAXATION 1/17 referred to House ways-means, trans-inf.
H2235: TAX CREDIT CAP; ANGEL INVESTOR

From July 1, 2017 through June 30, 2021, the Arizona Commerce Authority may certify tax credits for qualified investments made in a qualified small business for up to $10 million, reduced from $20 million.

First sponsor: Rep. Weninger


 

For Vote Analysis:

Support
Oppose
Neutral

H2235 Daily History  Date Action
TAX CREDIT CAP; ANGEL INVESTOR 1/17 referred to House ways-means.
H2280: DEPARTMENT OF REVENUE; ELECTRONIC FILING

Numerous changes relating to the Department of Revenue and tax administration. Various reports and returns are required to be filed electronically for reporting periods beginning January 1, 2020, or when the Dept has established an electronic filing program, whichever is later. The threshold that triggers a requirement for a tax other than individual income tax to be paid by electronic funds transfer is lowered from $20,000 in taxes owed for any tax period ending before January 1, 2019, to $10,000 in 2019, $5,000 in 2020, and $500 in 2021 and beyond, and those same thresholds trigger new requirements for those taxpayers to file returns electronically in those same tax years. Taxpayers are permitted to apply to the Department of Revenue for an annual waiver from the electronic payment requirements for taxes other than individual income taxes. All orders for the purchase or receipt of luxury privilege tax stamps are required to be submitted using an electronic filing program established by the Dept, and luxury privilege taxes must be paid by electronic funds transfer in monies that are immediately available to the state. Establishes a transaction privilege tax credit for accounting and reporting expenses for taxpayers who file using an electronic filing program. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Shooter


 

For Vote Analysis:

Support
Oppose
Neutral

H2280 Daily History  Date Action
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/24 signed by governor. Chap. 60, Laws 2017.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/23 House concurred in Senate amendments and passed on final reading 56-0; ready for governor.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/21 passed Senate 30-0; ready for House action on Senate amendments.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/16 Senate COW approved with floor amend #4762 and #4763.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/14 stricken from Senate consent calendar by Yarbrough.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/14 from Senate rules okay.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/13 to Senate consent calendar.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 3/8 from Senate fin do pass.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 2/28 referred to Senate fin.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 2/23 House COW approved with floor amend #4535, a substitute for amend 4280. Passed House 60-0; ready for Senate.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 2/21 retained on House COW calendar.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 2/20 from House rules okay.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 2/16 from House ways-means with amend #4280.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 2/15 House ways-means amended; report awaited.
DEPARTMENT OF REVENUE; ELECTRONIC FILING 1/17 referred to House ways-means.
H2286: TRUTH IN TAXATION; INCREASE; NOTICE

Changes the required wording of truth in taxation hearing notices to state both the amount the proposed tax increase will cause the taxes on a $100,000 home to be and the amount of taxes that would be owed on a $100,000 home without the proposed tax increase. Beginning in tax year 2017, the Property Tax Oversight Commission is required to review the secondary property tax levy of each special taxing district to determine violations of truth in taxation requirements. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Barton


 

For Vote Analysis:

Support
Oppose
Neutral

H2286 Daily History  Date Action
TRUTH IN TAXATION; INCREASE; NOTICE 4/26 signed by governor. Chap. 198, Laws 2017.
TRUTH IN TAXATION; INCREASE; NOTICE 4/19 passed Senate 25-3; ready for governor.
TRUTH IN TAXATION; INCREASE; NOTICE 3/21 from Senate rules okay.
TRUTH IN TAXATION; INCREASE; NOTICE 3/20 to Senate consent calendar.
TRUTH IN TAXATION; INCREASE; NOTICE 3/15 from Senate fin do pass.
TRUTH IN TAXATION; INCREASE; NOTICE 2/27 referred to Senate fin.
TRUTH IN TAXATION; INCREASE; NOTICE 2/21 passed House 35-23; ready for Senate.
TRUTH IN TAXATION; INCREASE; NOTICE 2/20 House COW approved with amend #4132.
TRUTH IN TAXATION; INCREASE; NOTICE 2/16 retained on House COW calendar.
TRUTH IN TAXATION; INCREASE; NOTICE 2/14 from House rules okay.
TRUTH IN TAXATION; INCREASE; NOTICE 2/8 from House ways-means with amend #4132.
TRUTH IN TAXATION; INCREASE; NOTICE 1/17 referred to House ways-means.
H2328: CORPORATE INCOME TAX RATE; FREEZE

Eliminates the reduction in the tax rate was to 4.9 percent of net income, from 5.5 percent, that would have been effective for tax years beginning with 2017. Retroactive to January 1, 2017. Due to a potential increase in state revenue, this legislation requires the affirmative vote of at least 2/3 of the members of each house of the Legislature for passage.

First sponsor: Rep. Friese


 

For Vote Analysis:

Support
Oppose
Neutral

H2328 Daily History  Date Action
CORPORATE INCOME TAX RATE; FREEZE 1/18 referred to House ways-means.
H2332: PROPERTY TAX VALUATION APPEALS

Establishes requirements for a court appeal that asserts that the taxing authority's valuation is excessive for a property whose full cash value exceeds $4 million, including requiring the appellant to serve a preliminary expert opinion affidavit that includes specified information on the value of the property.

First sponsor: Rep. Campbell


 

For Vote Analysis:

Support
Oppose
Neutral

H2332 Daily History  Date Action
PROPERTY TAX VALUATION APPEALS 2/16 from House ways-means do pass.
PROPERTY TAX VALUATION APPEALS 2/15 House ways-means do pass; report awaited.
PROPERTY TAX VALUATION APPEALS 1/23 referred to House ways-means.
H2340: MUNICIPALITIES; PEACE OFFICER STAFFING REQUIREMENT

Municipalities with a population of 500,000 or more persons are required to provide a minimum of 2.5 peace officers for every 1,000 persons.

First sponsor: Rep. Lawrence


 

For Vote Analysis:

Support
Oppose
Neutral

H2340 Daily History  Date Action
MUNICIPALITIES; PEACE OFFICER STAFFING REQUIREMENT 2/16 retained on House COW calendar.
MUNICIPALITIES; PEACE OFFICER STAFFING REQUIREMENT 2/15 House local-intl held.
MUNICIPALITIES; PEACE OFFICER STAFFING REQUIREMENT 1/26 referred to House local-intl.
H2383: STATE FINANCE REVIEW; TASK FORCE

Establishes a 22-member Citizens Finance Review Task Force to perform an analysis of the source of general fund and nongeneral fund revenues and expenditures as compared to other states, and make recommendations regarding the responsible retirement of existing state debt. The Task Force is required to submit a report to the Governor and the Legislature by September 30, 2018, and to present the report to a joint meeting of the legislative appropriations committees by January 31, 2019. Self-repeals October 1, 2020.

First sponsor: Rep. Rios


 

For Vote Analysis:

Support
Oppose
Neutral

H2383 Daily History  Date Action
STATE FINANCE REVIEW; TASK FORCE 2/7 withdrawn from House hel and referred to rules only.
STATE FINANCE REVIEW; TASK FORCE 2/2 referred to House hel.
H2509: APPROPRIATIONS; ONE PERCENT REDUCTION; EXCEPTIONS

The appropriations made in the general appropriations bill and each separate bill in each of FY2017-18 through FY2021-22 are reduced by one percent. Does not apply to appropriations made to the Superintendent of Public Instruction or the Department of Child Safety, or appropriations required under the state Constitution.

First sponsor: Rep. Payne


 

For Vote Analysis:

Support
Oppose
Neutral

H2509 Daily History  Date Action
APPROPRIATIONS; ONE PERCENT REDUCTION; EXCEPTIONS 2/22 FAILED House appro 2-9.
APPROPRIATIONS; ONE PERCENT REDUCTION; EXCEPTIONS 2/9 referred to House appro.
H2516: ONE-YEAR PROPERTY TAX ASSESSMENTS

Numerous changes relating to property tax assessment processes in order to establish a single-year property tax cycle instead of an 18 month property tax cycle. Modifies the definition of “valuation date” to mean January 1 of the year in which taxes are levied for property valued by the county assessor. Various deadlines relating to the property tax valuation process are modified. Repeals sections of statute regulating valuation in the case of new construction. The Department of Revenue is required to conduct sales-ratio studies and issue equalization orders to the county assessor for areas identified as inconsistent with the valuation directives, rules and guidelines issued by the Dept. Changes to sections of statute related to the valuation of assessed property become effective January 1, 2019. Changes to sections of statute related to the assessment process become effective January 1, 2020.

First sponsor: Rep. Mitchell


 

For Vote Analysis:

Support
Oppose
Neutral

H2516 Daily History  Date Action
ONE-YEAR PROPERTY TAX ASSESSMENTS 2/22 FAILED House appro 3-10.
ONE-YEAR PROPERTY TAX ASSESSMENTS 2/9 referred to House appro.
H2521: TPT REFORM; CONTRACTORS

The sale of tangible personal property to a contractor, regardless of whether the property will be incorporated into a building or structure, is considered to be a sale at retail and is subject to transaction privilege taxes and use taxes (TPT), with some exceptions. Eliminates the prime contracting classification of TPT and establishes a highway, street or bridge construction classification and a manufactured building dealer classification. The tax base for the highway, street or bridge construction classification and for the manufactured building dealer classification is 65 percent of the gross proceeds of sales or gross income derived from the business, and lists of deductions from the tax base for each classification are established. The list of exemptions from the retail classification of TPT is modified to include tangible personal property sold to a contractor and incorporated into any highway, street or bridge construction project or into a manufactured building, and to eliminate the exemption for tangible personal property sold to a contractor and incorporated into any real property, structure, project, development or improvement as part of the business. The list of exemptions from the retail classification of TPT is also modified to include tangible personal property sold to a qualified business if the property sold is to be incorporated into a building, project, development or improvement owned by the qualified business for harvesting or processing qualifying forest products. Beginning January 1, 2018, the Department of Revenue (DOR) is required to establish and maintain a municipal revenue sharing pool consisting of a portion of municipal TPT revenues. DOR is required to deposit a percentage, as determined by a specified formula, of the monthly retail TPT revenues from each municipality in the pool. Each municipality is required to report to DOR the value of building permits issued and canceled by the municipality during the preceding month. Each month DOR is required to compile the net value of the building permits averaged over the preceding 36 months and allocate and pay the monies in the pool among the municipalities in proportion to each municipality’s 36-month average net value of building permits. Session law provides for the application of taxes to preexisting and subsequent contracts. Due to voter protection, some sections of this legislation require the affirmative vote of at least 3/4 of the members of each house of the Legislature for passage.

First sponsor: Rep. Cobb


 

For Vote Analysis:

Support
Oppose
Neutral

H2521 Daily History  Date Action
TPT REFORM; CONTRACTORS 2/20 from House rules okay.
TPT REFORM; CONTRACTORS 2/16 from House ways-means with amend #4283.
TPT REFORM; CONTRACTORS 2/15 House ways-means amended; report awaited.
TPT REFORM; CONTRACTORS 2/9 referred to House ways-means.
H2526: PROPERTY TAX; REDUCING LIMITED VALUATION

If the full cash value of property is reduced through one of a list of specified appeals processes, the limited property value must be reduced by a percentage equal to the percentage reduction for the full cash value.

First sponsor: Rep. Grantham


 

For Vote Analysis:

Support
Oppose
Neutral

H2526 Daily History  Date Action
PROPERTY TAX; REDUCING LIMITED VALUATION 2/22 FAILED House appro 5-8.
PROPERTY TAX; REDUCING LIMITED VALUATION 2/14 referred to House appro.
H2528: INDEX EXEMPTIONS; UNUSED TAX CREDITS

For tax year 2017, the personal income tax exemptions are increased to $2,150, from $2,100, for a single individual, to $4,300, from $4,200, for a head of household or married couple, and to $6,450, from $6,300, for a married couple who claim at least one dependent. For tax year 2018, the personal income tax exemptions are increased to $2,200 for a single individual, to $4,400 for a head of household or married couple, and to $6,600 for a married couple who claim at least one dependent. For tax years beginning with 2019, the Department of Revenue is required to adjust the dollar amounts prescribed for personal exemptions for individual income taxes according to the average annual change in the metropolitan Phoenix consumer price index published by the U.S. Bureau of Labor Statistics. If, in any four consecutive reports on individual and corporate income tax credits claimed in the previous year, an individual or corporate income tax credit was not claimed or allowed to any individual or corporate taxpayer, the Department of Revenue is required to terminate the recognition and servicing of that credit for tax years beginning January 1 of the year following the year in which the second report is issued, issue a public announcement of the termination of the credit, notify the Governor and the Legislature, and include the repeal of all statutes related to the terminated credit in technical tax correction legislation for enactment in the next regular session of the Legislature. If the Legislature fails to enact the legislation, the Dept must rescind the termination of the credit. The Dept is prohibited from terminating the recognition and servicing of any income tax credit that is subject by law to preapproval by the Arizona Commerce Authority unless over four consecutive calendar years the Dept has not received notice of preapproval of any applicant or project for the credit from the Authority, in addition to the circumstances required to terminate other tax credits. Repeals the individual and corporate income tax credits for ecological restoration workforce training, increased employment in military reuse zones, qualified investment and employment in renewable energy operations, research and development and production and delivery system costs associated with solar liquid fuel, and for solar hot water heater plumbing stub outs and electric vehicle recharge outlets installed in houses constructed by a taxpayer. Repeals the insurance premium tax credit for increased employment in military reuse zones. The repeal of any income tax credit under this legislation does not affect the continuing validity of any amount of the credit carried forward from previous taxable years. Effective January 1, 2018. AS SIGNED BY GOVERNOR.

First sponsor: Rep. Mesnard


 

For Vote Analysis:

Support
Oppose
Neutral

H2528 Daily History  Date Action
INDEX EXEMPTIONS; UNUSED TAX CREDITS 5/10 signed by governor. Chap. 299, Laws 2017.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 5/4 passed Senate 19-11. House concurred in Senate amendments and passed on final reading 38-21; ready for governor.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 5/4 retained on Senate COW calendar. Senate COW approved with amend #4688 and floor amend #5084.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 4/24 from Senate rules okay.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 3/9 from Senate fin with amend #4688.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 3/8 Senate fin amended; report awaited.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/28 referred to Senate fin.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/21 House COW approved with floor amend #4393. Passed House 58-0; ready for Senate.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/20 from House rules okay. Stricken from House consent calendar by Cardenas.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/20 to House consent calendar.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/16 from House ways-means do pass.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/15 House ways-means do pass; report awaited.
INDEX EXEMPTIONS; UNUSED TAX CREDITS 2/9 referred to House ways-means.
HCR2027: TAX RATE LIMIT; SURROUNDING STATES

The 2018 general election ballot is to carry the question of whether to amend the state Constitution to prohibit the rate of any tax levied or the amount of any fee assessed and collected by the state of Arizona from exceeding 99 percent of the rate or amount of any comparable tax or fee levied or assessed by the state of California, Colorado, Nevada, New Mexico or Utah, whichever is lowest. Does not apply to any tax rate or fee that exceeded the limit as of January 1, 2019, but that rate or fee cannot be increased until the increase can be accomplished within the limit.

First sponsor: Rep. Rivero


 

For Vote Analysis:

Support
Oppose
Neutral

HCR2027 Daily History  Date Action
TAX RATE LIMIT; SURROUNDING STATES 2/22 House appro held.
TAX RATE LIMIT; SURROUNDING STATES 2/9 referred to House appro.
S1041: TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION

A student who transfers credit from a charter school or school district in this state or from a regionally accredited Arizona online instruction must be awarded "core credit" (defined) for any core credit course completed and elective credit for any elective course completed if the student was administered a proctored end-of-course or final exam and the student received a score for the course that demonstrated proficiency. Charter schools and school districts are required to provide a student who transfers credit from a charter school or school district in another state or from online instruction in another state that is not regionally accredited with a list that indicates which credits have been accepted as core or elective credits. AS PASSED SENATE.

First sponsor: Sen. S. Allen


 

For Vote Analysis:

Support
Oppose
Neutral

S1041 Daily History  Date Action
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 2/20 referred to House educ.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 2/13 passed Senate 17-13; ready for House.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 2/9 Senate COW approved with amend #4020 and floor amend #4162.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 1/31 from Senate rules okay.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 1/25 from Senate fin with amend #4020.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 1/23 from Senate educ do pass.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 1/19 Senate educ do pass; report awaited.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 1/18 Senate fin held.
TRANSFER CREDITS; ARIZONA ONLINE INSTRUCTION 1/10 referred to Senate educ, fin.
S1062: PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION

The statutory life of the Property Tax Oversight Commission is extended eight years to July 1, 2025. Retroactive to July 1, 2017. AS SIGNED BY GOVERNOR.

First sponsor: Sen. D. Farnsworth


 

For Vote Analysis:

Support
Oppose
Neutral

S1062 Daily History  Date Action
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 3/24 signed by governor. Chap. 65, Laws 2017.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 3/20 passed House 57-0; ready for governor.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 3/6 from House rules okay. To House consent calendar.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 3/1 from House ways-means do pass.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 2/20 referred to House ways-means.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 1/26 passed Senate 30-0; ready for House.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 1/24 from Senate rules okay.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 1/23 to Senate consent calendar.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 1/18 from Senate fin do pass.
PROPERTY TAX OVERSIGHT COMMISSION; CONTINUATION 1/12 referred to Senate fin.
S1106: SCHOOLS; PRIOR-YEAR FUNDING

After the first 100 days or 200 days in session of the current school year, a school district is permitted to determine whether it is eligible to increase its revenue control limit and district support level for the current year due to growth in the student population, and whether it is eligible to increase its revenue control limit for the current year due to growth in the number of student in certain group B funding categories, by following a specified formula. If a school district meets the specified criteria, the school district governing board, after notice and a public hearing, may revise its budget at any time before May 15 to include the increase in its revenue control limit and district support level using the appropriate formula. The governing board is required to submit the revised budget to the Superintendent of Public Instruction by May 18, and will then receive state aid based on the adjusted revenue control limit or district support level. Appropriates $31 million from the general fund in FY2017-18 to the Department of Education for distribution to school districts and charter schools on a per student basis for the costs associated with prior-year funding.

First sponsor: Sen. Brophy McGee


 

For Vote Analysis:

Support
Oppose
Neutral

S1106 Daily History  Date Action
SCHOOLS; PRIOR-YEAR FUNDING 1/23 referred to Senate appro.
S1144: TPT EXEMPTIONS & DEDUCTIONS; SUNSET

The Joint Legislative Income Tax Credit Review Committee is renamed the Joint Legislation Tax Expenditure Review Committee. The Committee is required to adopt and review the “tax expenditures” (defined) for transaction privilege and affiliated excise taxes according to a 10-year review schedule, and the Committee is required to compile and adopt the schedule by December 15, 2017. After a review, the Committee is required to recommend the tax expenditures to be amended, repealed or retained. The Committee is required to report its recommendations to the Legislature and the Governor by December 15 of the year the tax expenditure is reviewed. If the tax expenditure is recommended to be retained or amended, the next review year must be no later than the 10th full calendar year following the date the tax expenditure was reviewed. Modifies the income tax credit review schedule. AS PASSED SENATE.

First sponsor: Sen. Farley


 

For Vote Analysis:

Support
Oppose
Neutral

S1144 Daily History  Date Action
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 3/23 from House ways-means do pass.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 3/22 House ways-means do pass; report awaited.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 3/15 FAILED House ways-means 4-5-0.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 3/6 referred to House ways-means.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 2/27 passed Senate 28-2; ready for House.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 2/23 Senate COW approved with amend #4051 and floor amend #4525, a substitute for the rules tech amendment.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 2/7 from Senate rules with a technical amendment.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 2/2 from Senate fin with amend #4051.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 2/1 Senate fin amended; report awaited.
TPT EXEMPTIONS & DEDUCTIONS; SUNSET 1/23 referred to Senate fin.
S1152: TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES (RETAIL TPT; BAD DEBT DEDUCTION)

An election for the approval of or authorizing the assessment of transaction privilege taxes by a county or municipality must be held on the first Tuesday after the first Monday in November in an even-numbered year. Effective January 1, 2018. AS SIGNED BY GOVERNOR.

First sponsor: Sen. Lesko


 

For Vote Analysis:

Support
Oppose
Neutral

S1152 Daily History  Date Action
TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES 5/22 signed by governor. Chap. 332, Laws 2017.
TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES 5/9 passed Senate on final reading reconsideration 16-12; ready for governor.
TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES 5/8 Senate suspended rules and voted to reconsider 5/5 failure to pass bill. Date of second vote to be set by president.
TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES 5/5 Senate FAILED to pass motion to reconsider failure to pass bill.
TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES 5/5 Senate concurred in House amendments and FAILED to pass on final reading 14-16.
TAX AUTHORIZATION; CONSOLIDATED ELECTION DATES 5/4 from House ways-means with amend #5089. From rules okay. House COW approved with amend #5089. NOTE SHORT TITLE CHANGE. Passed House 32-27.
RETAIL TPT; BAD DEBT DEDUCTION 3/2 referred to House ways-means.
RETAIL TPT; BAD DEBT DEDUCTION 2/28 passed Senate 27-3; ready for House.
RETAIL TPT; BAD DEBT DEDUCTION 2/23 stricken from Senate consent calendar by Yee. Senate COW approved
RETAIL TPT; BAD DEBT DEDUCTION 2/23 from Senate rules okay.
RETAIL TPT; BAD DEBT DEDUCTION 2/23 to Senate consent calendar.
RETAIL TPT; BAD DEBT DEDUCTION 2/8 from Senate fin do pass.
RETAIL TPT; BAD DEBT DEDUCTION 1/19 referred to Senate fin.
S1189: STATE BUDGET; ESTIMATES; NOTICE

Beginning in 2018, on or before February 20 of each year, the Directors of the Governor’s Office of Strategic Planning and Budgeting and the Joint Legislative Budget Committee are required to jointly calculate and transmit to the Governor, the Speaker of the House of Representatives, the President of the Senate, and the chairpersons of specified legislative committees a truth in spending estimate for the following fiscal year that calculates the amount of general fund appropriations for the current FY adjusted by the sum of the estimated percentage change in the population for the FY and the percentage change in the “GDP implicit price deflator” (defined) for the preceding calendar year. Beginning in FY2018-19, if the Legislature transmits to the Governor an appropriations bill that exceeds the truth in spending estimate, each house of the Legislature is required to post a notice of spending increase in a specified form on its official website within 24 hours after the vote.

First sponsor: Sen. Kavanagh


 

For Vote Analysis:

Support
Oppose
Neutral

S1189 Daily History  Date Action
STATE BUDGET; ESTIMATES; NOTICE 2/1 from Senate appro do pass.
STATE BUDGET; ESTIMATES; NOTICE 1/24 referred to Senate appro.
S1242: TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS

Confidential information relating to transaction privilege taxes and any other tax collected by the Department of Revenue on behalf of any jurisdiction may be disclosed to a "third party" (defined) who is under contract with a county or municipality for audit purposes. Effective July 1, 2018. AS PASSED SENATE.

First sponsor: Sen. Kavanagh


 

For Vote Analysis:

Support
Oppose
Neutral

S1242 Daily History  Date Action
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 3/23 from House ways-means with amend #4833.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 3/22 House ways-means amended; report awaited.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 3/15 House ways-means held.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 3/2 referred to House ways-means.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 2/28 passed Senate 25-5; ready for House.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 2/27 Senate COW approved with floor amend #4604.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 2/15 stricken from Senate consent calendar by Burges, Kavanagh.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 2/14 from Senate rules okay.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 2/13 to Senate consent calendar.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 2/1 from Senate fin do pass.
TAX INFO; DISCLOSURE; MUNICIPAL AUDITORS 1/24 referred to Senate fin.
S1249: PROPERTY TAX EXEMPTIONS; STATUTORY CONFORMITY

Makes various changes to property tax statutes in order to conform to proposed changes to property tax exemptions contained in the state Constitution. Conditionally enacted on the state Constitution being amended by a vote of the people at the next general election to consolidate and reorganize provisions relating to exemptions from property taxation.

First sponsor: Sen. Burges


 

For Vote Analysis:

Support
Oppose
Neutral

S1249 Daily History  Date Action
PROPERTY TAX EXEMPTIONS; STATUTORY CONFORMITY 1/25 referred to Senate fin.
S1291: TAX CORRECTION ACT OF 2017

Corrections to the tax code as recommended by the Department of Revenue and Legislative Council. Changes are for clarification or to blend conflicting statutes and are not intended to be substantive. 58 pages. An annual exercise. AS SIGNED BY GOVERNOR.

First sponsor: Sen. D. Farnsworth


 

For Vote Analysis:

Support
Oppose
Neutral

S1291 Daily History  Date Action
TAX CORRECTION ACT OF 2017 4/21 signed by governor. Chap. 178, Laws 2017.
TAX CORRECTION ACT OF 2017 4/18 Senate concurred in House amendments and passed on final reading 28-0; ready for governor.
TAX CORRECTION ACT OF 2017 4/17 passed House 58-0; ready for Senate action on House amendments.
TAX CORRECTION ACT OF 2017 4/5 House COW approved with floor amend #4942.
TAX CORRECTION ACT OF 2017 3/22 stricken from House consent calendar by Ugenti-Rita.
TAX CORRECTION ACT OF 2017 3/21 from House rules okay.
TAX CORRECTION ACT OF 2017 3/20 to House consent calendar.
TAX CORRECTION ACT OF 2017 3/1 from House ways-means do pass.
TAX CORRECTION ACT OF 2017 2/20 referred to House ways-means.
TAX CORRECTION ACT OF 2017 2/13 passed Senate 30-0; ready for House.
TAX CORRECTION ACT OF 2017 2/9 Senate COW approved with floor amend #4171.
TAX CORRECTION ACT OF 2017 2/7 stricken from Senate consent calendar by Farnsworth.
TAX CORRECTION ACT OF 2017 2/7 from Senate rules okay.
TAX CORRECTION ACT OF 2017 2/6 to Senate consent calendar.
TAX CORRECTION ACT OF 2017 2/1 from Senate fin do pass.
TAX CORRECTION ACT OF 2017 1/26 referred to Senate fin.
S1326: TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION

Establishes an accelerated depreciation schedule for property tax purposes for "qualifying broadband infrastructure" (defined) for the first five tax years of assessment. Effective January 1, 2018. AS SIGNED BY GOVERNOR.

First sponsor: Sen. Lesko


 

For Vote Analysis:

Support
Oppose
Neutral

S1326 Daily History  Date Action
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 4/28 signed by governor. Chap. 220, Laws 2017.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 4/20 from House rules okay. House COW approved. Passed House 49-4; ready for governor.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 3/15 from House ways-means do pass.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 3/15 House ways-means do pass; report awaited.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 2/28 referred to House ways-means.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 2/23 passed Senate 30-0; ready for House.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 2/22 Senate COW approved with amend #4255 and the rules tech amendment.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 2/21 from Senate rules with a technical amendment.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 2/16 from Senate fin with amend #4255.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 2/15 Senate fin amended; report awaited.
TELECOMMUNICATIONS; BROADBAND; ACCELERATED DEPRECIATION 1/26 referred to Senate fin.
S1343: COUNTY TRANSPORTATION EXCISE TAX; REAUTHORIZATION

At least 6, but not more than 12, months before the expiration of a county transportation excise tax, the county board of supervisors is authorized to call and conduct a countywide election for the renewal and extension of the tax for a term of at least 120 but no more than 240 months. The election must be conducted as nearly as practicable in the manner prescribed in statute for general elections.

First sponsor: Sen. Worsley


 

For Vote Analysis:

Support
Oppose
Neutral

S1343 Daily History  Date Action
COUNTY TRANSPORTATION EXCISE TAX; REAUTHORIZATION 1/31 referred to Senate fin.
S1383: STATE FINANCE REVIEW; TASK FORCE

Establishes a 22-member Citizens Finance Review Task Force to perform an analysis of the source of general fund and nongeneral fund revenues and expenditures as compared to other states, and make recommendations regarding the responsible retirement of existing state debt. The Task Force is required to submit a report to the Governor and the Legislature by September 30, 2018, and to present the report to a joint meeting of the legislative appropriations committees by January 31, 2019. Self-repeals October 1, 2020.

First sponsor: Sen. Bowie


 

For Vote Analysis:

Support
Oppose
Neutral

S1383 Daily History  Date Action
STATE FINANCE REVIEW; TASK FORCE 1/31 referred to Senate appro.
S1430: MUNICIPALITIES; WASTEWATER FEES; VACANT LAND (NONRESIDENT TAX CREDIT; TAXABLE YEAR)

Municipalities are prohibited from charging a wastewater fee for vacant land that does not have a wastewater connection or wastewater service. AS PASSED SENATE.

First sponsor: Sen. D. Farnsworth


 

For Vote Analysis:

Support
Oppose
Neutral

S1430 Daily History  Date Action
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 4/17 House FAILED to approve after adopting a John floor amendment. Roll call: 17-37.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 4/13 retained on House COW calendar.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 3/28 stricken from House consent calendar by Powers Hannley.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 3/28 from House rules okay.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 3/27 to House consent calendar.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 3/15 from House local-intl do pass.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 3/15 House local-intl do pass; report awaited.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 3/6 referred to House local-intl.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 2/27 passed Senate 29-1; ready for House.
MUNICIPALITIES; WASTEWATER FEES; VACANT LAND 2/23 Senate COW approved with amend #4256. NOTE SHORT TITLE CHANGE.
NONRESIDENT TAX CREDIT; TAXABLE YEAR 2/21 from Senate rules okay.
NONRESIDENT TAX CREDIT; TAXABLE YEAR 2/16 from Senate fin with amend #4256.
NONRESIDENT TAX CREDIT; TAXABLE YEAR 2/15 Senate fin amended; report awaited.
NONRESIDENT TAX CREDIT; TAXABLE YEAR 1/31 referred to Senate fin.
S1442: CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS

Various changes to statutes governing the Corrections Officer Retirement Plan (CORP). CORP members who are employees hired on or after July 1, 2018 and who were not an active, inactive or retired CORP member on June 30, 2018 are required to participate in the Public Safety Personnel Retirement System (PSPRS) defined contribution plan. For these CORP members, the employee contribution rate is seven percent, the employer contribution rate is five percent, "compensation" means "salary" as already defined in CORP statutes, and a reduced monthly disability pension calculation is established. Expands the definition of “member” to include probation and surveillance officers hired on or after July 1, 2018, and defines the benefits for these probation and surveillance officer members. Statutes establishing and regulating CORP benefit increases are repealed, and a new cost-of-living adjustment calculation for CORP benefits is established for members hired on or before June 30, 2018. Changes to the cost-of-living calculation for current CORP members are conditionally enacted on the state Constitution being amended as prescribed in SCR1023 by vote of the people at the 2018 general election. AS SIGNED BY GOVERNOR.

First sponsor: Sen. Lesko


 

For Vote Analysis:

Support
Oppose
Neutral

S1442 Daily History  Date Action
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 4/17 signed by governor. Chap. 163, Laws 2017.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 4/11 Senate concurred in House amendments and passed on final reading 23-7; ready for governor.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 4/10 passed House 53-3; ready for Senate action on House amendments.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 4/6 House COW approved with floor amend #4950, a substitute for amend 4798.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 4/4 from House rules okay.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 3/21 from House bank-ins with amend #4798.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 3/8 referred to House bank-ins.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 3/6 passed Senate 17-13; ready for House.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 3/1 Senate COW approved with amend #4257 and floor amend #4641.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 2/23 retained on Senate COW calendar.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 2/21 from Senate rules okay.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 2/16 from Senate fin with amend #4257.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 2/15 Senate fin amended; report awaited.
CORRECTIONS OFFICER RETIREMENT PLAN; MODIFICATIONS 1/31 referred to Senate fin.
S1474: COMMUNITY ENGAGEMENT DISTRICT

The governing body of a city in which a university athletic facilities district has been established is authorized to also establish a community engagement district in that city, and procedures for district formation are established. Community engagement districts are governed by a 9-member board, and the powers and duties of the board are specified. The board is required to provide for the construction, operation and maintenance of a public facility that meets a list of specified conditions. The district is authorized to enter into one or more development agreements with the city and any other party that may include debt financing for the facility's construction. Establishes provisions governing district finances and provides for regular financial and performance audits of the district. The board is authorized to levy an excise tax on business activity in the district at a rate of no more than 2 percent of the gross proceeds of sales or gross income derived from the business, including admission and user fees. Community engagement district boards are authorized to exercise, by adoption of a resolution, an option to receive 50 percent of the state transaction privilege tax revenues received from all persons conducting business under any business classification within the district, subject to specified maximums. Before the payments may begin, the municipality in which the district is located must enter into a development agreement among all participants that includes all district-owned structures, facilities, infrastructure, equipment and other personal property, and the district board of directors must have received a financial commitment from the municipality or any lawful nongovernmental source in an aggregate amount equal to or greater than the amount to be distributed. The distributions continue until July 1, 2055 or until the date the financial commitments are completed, whichever is earlier.

First sponsor: Sen. Worsley


 

For Vote Analysis:

Support
Oppose
Neutral

S1474 Daily History  Date Action
COMMUNITY ENGAGEMENT DISTRICT 1/31 referred to Senate com-pub safety.
S1493: CORPORATE TAX FREEZE; EDUCATIONAL OUTCOMES

In lieu of the statutory income tax rates for corporations, a tax is levied on the entire Arizona taxable income of every corporation, unless specifically exempt by law, in an amount of six percent of net income or $50, whichever is greater, unless the Superintendent of Public Instruction determines that the statewide high school graduation rate for the preceding school year was at least 95 percent. Effective January 1, 2018.

First sponsor: Sen. Mendez


 

For Vote Analysis:

Support
Oppose
Neutral

S1493 Daily History  Date Action
CORPORATE TAX FREEZE; EDUCATIONAL OUTCOMES 2/1 referred to Senate fin, educ.
SCR1011: CONSTITUTIONAL PROPERTY TAX EXEMPTIONS

The 2018 general election ballot is to carry the question of whether to amend the state Constitution to consolidate and reorganize provisions relating to exemptions from property taxation. Sections of the state Constitution relating to property tax exemptions are repealed and replaced. Impossible to determine new provisions without a line by line comparison.

First sponsor: Sen. Burges


 

For Vote Analysis:

Support
Oppose
Neutral

SCR1011 Daily History  Date Action
CONSTITUTIONAL PROPERTY TAX EXEMPTIONS 1/26 referred to Senate fin.
SCR1021: EDUCATION FINANCE TPT; RATES

The 2018 general election ballot is to carry the question of whether to amend state statute to increase the additional transaction privilege tax rate to 1 percent of the tax base, from 0.6 percent of the tax base, effective beginning January 1, 2019, and to eliminate the repeal date of July 1, 2021 for the additional tax rate. Makes various appropriations in specified fiscal years to the Department of Education for specified purposes.

First sponsor: Sen. Quezada


 

For Vote Analysis:

Support
Oppose
Neutral

SCR1021 Daily History  Date Action
EDUCATION FINANCE TPT; RATES 1/31 referred to Senate educ, fin.
SCR1023: CORRECTIONS OFFICER RETIREMENT PLAN

The 2018 general election ballot is to carry the question of whether to amend the state Constitution to provide that the Constitutional provision prohibiting public retirement system benefits from being diminished or impaired does not prohibit certain adjustments to the Corrections Officer Retirement Plan as provided in S1442. AS SENT TO SECRETARY OF STATE.

First sponsor: Sen. Lesko


 

For Vote Analysis:

Support
Oppose
Neutral

SCR1023 Daily History  Date Action
CORRECTIONS OFFICER RETIREMENT PLAN 4/26 passed House 53-1; to secretary of state.
CORRECTIONS OFFICER RETIREMENT PLAN 4/19 House COW approved.
CORRECTIONS OFFICER RETIREMENT PLAN 4/18 from House rules okay.
CORRECTIONS OFFICER RETIREMENT PLAN 3/21 from House bank-ins do pass.
CORRECTIONS OFFICER RETIREMENT PLAN 3/8 referred to House bank-ins.
CORRECTIONS OFFICER RETIREMENT PLAN 3/6 passed Senate 17-13; ready for House.
CORRECTIONS OFFICER RETIREMENT PLAN 3/1 Senate COW approved with amend #4259.
CORRECTIONS OFFICER RETIREMENT PLAN 2/23 retained on Senate COW calendar.
CORRECTIONS OFFICER RETIREMENT PLAN 2/21 from Senate rules okay.
CORRECTIONS OFFICER RETIREMENT PLAN 2/16 from Senate fin with amend #4259.
CORRECTIONS OFFICER RETIREMENT PLAN 2/15 Senate fin amended; report awaited.
CORRECTIONS OFFICER RETIREMENT PLAN 1/31 referred to Senate fin.