conformity; internal revenue code; deductions.

Summary

The bill amends several Arizona tax statutes to specify which version of the U.S. Internal Revenue Code applies for each taxable year, starting with 2020 through future years. It also adds definitions for electronic portals, email, and encrypted email for tax communications. These changes affect taxpayers, the Department of Revenue, and tax adjudication bodies by aligning state tax calculations with federal law and modernizing electronic interactions.

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