# Arizona SB 1430: tax corrections act of 2026

Arizona SB 1430, tax corrections act of 2026, is a Fifty-seventh Legislature - Second Regular Session Senate bill sponsored by J.D. Mesnard (Republican); status signed, last action 2026-04-09 (Signed by Governor); PRIA reads it as touching household money (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/AZ-SB1430-57th-2nd-regular
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arizona SB 1430
- State: Arizona
- Session: Fifty-seventh Legislature - Second Regular Session
- Title: tax corrections act of 2026
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-27
- Last action: 2026-04-09, Signed by Governor
- Sponsor: J.D. Mesnard (Republican)
- Cosponsors: 0
- Subjects: definitions, department of revenue (dor), dor (see also: department of revenue), exemptions, repeal, repealing, tax corrections act of 2026, taxation - title 42, taxation of income - title 43, trade and commerce - title 44
- Touches household money: yes
- Roll calls: 7 (126 yes, 0 no in all)
- Economic provisions PRIA read: 5

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More Arizona sales avoid retail tax: benefit, medium. 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 busine…
- Lower Arizona tax on bullion sales: benefit, low. 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: benefit, low. 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 expl…
- Tighter tuition grant rule for foster youth: cost, low. 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: mixed, low. 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 anno…

## Sponsors and cosponsors

- Sponsor: J.D. Mesnard (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-07 | Senate | Final Reading: Passed | pass | 29 | 0 |   |
| 2026-04-07 | Senate | Concurrence: Passed | fail |   |   |   |
| 2026-03-25 | House | Third Reading: Passed | pass | 51 | 0 |   |
| 2026-03-09 | House | Rules: C&P | pass | 5 | 0 |   |
| 2026-03-04 | House | Ways & Means: DPA | pass | 7 | 0 | 1 |
| 2026-02-19 | Senate | Third Reading: Passed | pass | 27 | 0 |   |
| 2026-02-02 | Senate | Finance: DP | pass | 7 | 0 |   |

## Actions (14)

- 2026-04-09: Signed by Governor (Governor)
- 2026-04-07: Final Reading: Passed (Senate)
- 2026-04-07: Concurrence: Passed (Senate)
- 2026-03-25: Third Reading: Passed (House)
- 2026-03-23: Committee of the Whole: do pass amended (House)
- 2026-03-09: Rules: C&P (House)
- 2026-03-04: Ways & Means: DPA (House)
- 2026-02-24: House Second Reading (House)
- 2026-02-23: House First Reading (House)
- 2026-02-19: Third Reading: Passed (Senate)
- 2026-02-09: Rules: PFC (Senate)
- 2026-02-02: Finance: DP (Senate)
- 2026-01-28: Senate Second Reading (Senate)
- 2026-01-27: Senate First Reading (Senate)

## Bill text

- Chaptered Version: [HTML](https://www.azleg.gov/legtext/57leg/2R/laws/0030.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/542340)
- House Engrossed Version (03/25/2026): [HTML](https://www.azleg.gov/legtext/57leg/2R/bills/SB1430H.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/541105)
- Introduced Version: [HTML](https://www.azleg.gov/legtext/57leg/2R/bills/SB1430P.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/534937)
- Senate Engrossed Version (02/19/2026): [HTML](https://www.azleg.gov/legtext/57leg/2R/bills/SB1430S.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/537158)

## Related bills

- SB 1336: state land department; continuation; oversight (signed)
- SB 1215: firefighters; occupational disease; cancers (signed)
- SB 1189: campaign spending; personal security (signed)
- SB 1198: Arizona beef council; continuation (signed)
- HB 2780: judicial foreclosure; excess proceeds sale (signed)
- HB 2786: TPT; exemption; textbook rental (signed)

## Sources
- [Chaptered Version (HTML)](https://www.azleg.gov/legtext/57leg/2R/laws/0030.htm)
- [Chaptered Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/542340)
- [House Engrossed Version (03/25/2026) (HTML)](https://www.azleg.gov/legtext/57leg/2R/bills/SB1430H.htm)
- [House Engrossed Version (03/25/2026) (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/541105)
- [Introduced Version (HTML)](https://www.azleg.gov/legtext/57leg/2R/bills/SB1430P.htm)
- [Introduced Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/534937)
- [Senate Engrossed Version (02/19/2026) (HTML)](https://www.azleg.gov/legtext/57leg/2R/bills/SB1430S.htm)
- [Senate Engrossed Version (02/19/2026) (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/537158)

## Related
- [SB 1336: state land department; continuation; oversight](https://policyrisk.com/state-bill/AZ-SB1336-57th-2nd-regular)
- [SB 1215: firefighters; occupational disease; cancers](https://policyrisk.com/state-bill/AZ-SB1215-57th-2nd-regular)
- [SB 1189: campaign spending; personal security](https://policyrisk.com/state-bill/AZ-SB1189-57th-2nd-regular)
- [SB 1198: Arizona beef council; continuation](https://policyrisk.com/state-bill/AZ-SB1198-57th-2nd-regular)
- [HB 2780: judicial foreclosure; excess proceeds sale](https://policyrisk.com/state-bill/AZ-HB2780-57th-2nd-regular)
- [HB 2786: TPT; exemption; textbook rental](https://policyrisk.com/state-bill/AZ-HB2786-57th-2nd-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-SB1430-57th-2nd-regular (as of 2026-11-04).