Arizona HB2019 exempts individuals under 25 and married to another under 25 from state income tax.

Arizona HB2019 amends the state's individual income tax law to exempt individuals under 25 years of age who are married to another individual under 25 from the tax. The bill also modifies the withholding provisions for nonresident employees, including those in motion picture production and seasonal agricultural work. It adds a new section for verifying eligibility for the exemption and changes the article heading from "DEDUCTIONS" to "DEDUCTIONS AND EXEMPTIONS." The changes apply to taxable years beginning after December 31, 2026.

Arizona HB2019 exempts individuals under 25 and married to another under 25 from state income tax.

Arizona HB2019 amends the state's individual income tax law to exempt individuals under 25 years of age who are married to another individual under 25 from the tax. The bill also modifies the withholding provisions for nonresident employees, including those in motion picture production and seasonal agricultural work. It adds a new section for verifying eligibility for the exemption and changes the article heading from "DEDUCTIONS" to "DEDUCTIONS AND EXEMPTIONS." The changes apply to taxable years beginning after December 31, 2026.