income tax changes; notification; forms

Summary

The bill directs the governor’s office and the joint legislative budget committee to assess each year whether aligning Arizona tax law with federal changes would shift state revenue by $100 million or more, and to notify legislative leaders if a special session is needed. It also creates short and simplified individual income‑tax return forms and expands electronic filing requirements for preparers and certain entities. These changes aim to keep state tax rules up‑to‑date and streamline filing for eligible taxpayers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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