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ArizonaSB 1430Fifty-seventh Legislature - Second Regular SessionSenateWALLET

tax corrections act of 2026

Sponsored By: J.D. Mesnard (Republican)

Signed by Governor

definitionsdepartment of revenue (dor)dor (see also: department of revenue)exemptionsrepealrepealingtax corrections act of 2026taxation - title 42taxation of income - title 43trade and commerce - title 44

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 3 benefits, 1 costs, 1 mixed.

More Arizona sales avoid retail tax

The law replaces the prior Arizona retail-tax provision with a wider list of sales and purchases excluded from retail and use tax. The list covers items such as medical supplies, food, education, nonprofit purchases, and business investments. The bill gives no total amount that households or businesses save.

Lower Arizona tax on bullion sales

Arizona no longer limits the retail tax exemption for precious-metal bullion and monetized bullion to sales to the final buyer. Coins or other money sold to make jewelry or art remain taxable. Using a cash equivalent to pay for taxable goods or services also remains taxable.

Farm pollution equipment gets tax break

Arizona exempts qualifying equipment used mainly to prevent, monitor, control, or reduce pollution in in-state farm production. The exemption also covers qualifying production done by someone acting for a farm producer. The law updates a related use-tax project reference, but the text does not explain whether that changes who qualifies.

Tighter tuition grant rule for foster youth

A foster-placed child must meet the foster-care and school-attendance rules to qualify for this tuition grant. The child also must be unable to get other listed scholarships or grants that cover the qualified school’s tuition. The law gives no grant amount.

New deadlines for unclaimed property enforcement

Arizona generally has four years to start an enforcement action after a holder reports property or gives notice of a dispute. The period is six years when omitted property exceeds 25% of the amount in the report. The time limit pauses when the holder has not reported or given notice, during an announced audit, or after a fraudulent report.

Sponsors & Cosponsors

Sponsor

  • J.D. Mesnard

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 126 • No: 0

Senate vote • 4/7/2026

Final Reading: Passed

Yes: 29 • No: 0

Senate vote • 4/7/2026

Concurrence: Passed

Yes: 0 • No: 0

House vote • 3/25/2026

Third Reading: Passed

Yes: 51 • No: 0

House vote • 3/9/2026

Rules: C&P

Yes: 5 • No: 0

House vote • 3/4/2026

Ways & Means: DPA

Yes: 7 • No: 0 • Other: 1

Senate vote • 2/19/2026

Third Reading: Passed

Yes: 27 • No: 0

Senate vote • 2/2/2026

Finance: DP

Yes: 7 • No: 0

Actions Timeline

  1. Signed by Governor

    4/9/2026Governor

  2. Final Reading: Passed

    4/7/2026Senate

  3. Concurrence: Passed

    4/7/2026Senate

  4. Third Reading: Passed

    3/25/2026House

  5. Committee of the Whole: do pass amended

    3/23/2026House

  6. Rules: C&P

    3/9/2026House

  7. Ways & Means: DPA

    3/4/2026House

  8. House Second Reading

    2/24/2026House

  9. House First Reading

    2/23/2026House

  10. Third Reading: Passed

    2/19/2026Senate

  11. Rules: PFC

    2/9/2026Senate

  12. Finance: DP

    2/2/2026Senate

  13. Senate Second Reading

    1/28/2026Senate

  14. Senate First Reading

    1/27/2026Senate

Bill Text

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