# Arizona SB 1387: tax expenditures; credits; review schedule

Arizona SB 1387, tax expenditures; credits; review schedule, is a Fifty-seventh Legislature - First Regular Session Senate bill sponsored by Denise “Mitzi” Epstein (Democratic); status failed (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/AZ-SB1387-57th-1st-regular
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arizona SB 1387
- State: Arizona
- Session: Fifty-seventh Legislature - First Regular Session
- Title: tax expenditures; credits; review schedule
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-29
- Last action: unknown
- Sponsor: Denise “Mitzi” Epstein (Democratic)
- Cosponsors: 2
- Subjects: authorized disclosure of confidential information, credits, definition, income tax credit review schedule, income tax credits, joint legislative income tax credit review committee, joint legislative tax expenditure review committee, legislature, report, requirements, review schedule, sunset review, tax expenditures, taxation - title 42, taxation of income - title 43, transaction privilege and use tax, transaction privilege tax expenditure review schedule
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Denise “Mitzi” Epstein (Democratic), Senate
- Cosponsor: Brian Fernandez (Democratic), Senate
- Cosponsor: Eva Burch (Democratic), Senate

## Actions (2)

- undated: undefined: None (Senate)
- undated: undefined: None (Senate)

## Bill text

- Introduced Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/bills/SB1387P.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/522233)

## Related bills

- SB 1740: 2025-2026; environment (signed)
- HB 2015: EORP; CORP; funded ratio (signed)
- SB 1735: 2025-2026; general appropriations act (signed)
- SB 1741: 2025-2026; health care (signed)
- SB 1744: 2025-2026; K-12 education (signed)
- SB 1743: 2025-2026; human services (signed)

## Sources
- [Introduced Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/bills/SB1387P.htm)
- [Introduced Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/522233)

## Related
- [SB 1740: 2025-2026; environment](https://policyrisk.com/state-bill/AZ-SB1740-57th-1st-regular)
- [HB 2015: EORP; CORP; funded ratio](https://policyrisk.com/state-bill/AZ-HB2015-57th-1st-regular)
- [SB 1735: 2025-2026; general appropriations act](https://policyrisk.com/state-bill/AZ-SB1735-57th-1st-regular)
- [SB 1741: 2025-2026; health care](https://policyrisk.com/state-bill/AZ-SB1741-57th-1st-regular)
- [SB 1744: 2025-2026; K-12 education](https://policyrisk.com/state-bill/AZ-SB1744-57th-1st-regular)
- [SB 1743: 2025-2026; human services](https://policyrisk.com/state-bill/AZ-SB1743-57th-1st-regular)
- [Arizona bills](https://policyrisk.com/states/arizona/bills)
- [Arizona state hub](https://policyrisk.com/states/arizona)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AZ-SB1387-57th-1st-regular (as of 2026-10-12).