Arizona SB1638 amends tax code definitions and provisions to conform with the Internal Revenue Code.

Arizona SB1638 amends several sections of the Arizona Revised Statutes to align Arizona's tax code with the Internal Revenue Code. It updates definitions and provisions for tax years beginning after December 31, 2024, including changes to the standard deduction, subtractions from Arizona gross income, and electronic filing requirements. The bill also specifies retroactive application to certain taxable years and adjusts certain tax deductions and credits based on changes in the Internal Revenue Code.

Arizona SB1638 amends tax code definitions and provisions to conform with the Internal Revenue Code.

Arizona SB1638 amends several sections of the Arizona Revised Statutes to align Arizona's tax code with the Internal Revenue Code. It updates definitions and provisions for tax years beginning after December 31, 2024, including changes to the standard deduction, subtractions from Arizona gross income, and electronic filing requirements. The bill also specifies retroactive application to certain taxable years and adjusts certain tax deductions and credits based on changes in the Internal Revenue Code.