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SB 1221·AZ·senate

tax laws; interpretation; application; hearing

VetoedFiled Jan 20, 2026
Sponsor: J.D. Mesnard (R)
Latest Action

Governor: Vetoed

Jun 19, 2026

Summary

The bill would stop the Arizona Department of Revenue from applying new tax rules to past periods unless the law specifically allows it. It also forces the department to notify the Senate Finance and House Ways and Means chairs about any new tax interpretation and give them a chance to hold a hearing. The aim is to protect taxpayers from unexpected retroactive penalties.

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

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