SB 1106
internal revenue code; conformity; deductions
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- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill updates Arizona’s tax code to align with the federal Internal Revenue Code. It makes changes to definitions, income calculations, and deductions to ensure consistency between Arizona and federal tax laws. Specifically, it adjusts how Arizona calculates income tax based on the federal code, extending this alignment to cover various tax years and incorporating recent federal tax changes. The bill also clarifies certain provisions related to tax returns and preparers.
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