# Arizona SB 1749: 2025-2026; taxation; omnibus

Arizona SB 1749, 2025-2026; taxation; omnibus, is a Fifty-seventh Legislature - First Regular Session Senate bill sponsored by no sponsor on record; status signed, last action 2025-06-26 (Third Reading: Passed); PRIA reads it as touching household money (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/AZ-SB1749-57th-1st-regular
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Arizona SB 1749
- State: Arizona
- Session: Fifty-seventh Legislature - First Regular Session
- Title: 2025-2026; taxation; omnibus
- Status: signed
- Chamber: Senate
- Introduced: 2025-06-17
- Last action: 2025-06-26, Third Reading: Passed
- Sponsors: no sponsor on record
- Cosponsors: 1
- Subjects: 2025-2026, applicability, budget bills, budget reconciliation, definitions, effective date, exempt personal property, exemption for property, exemptions, omnibus, persons with a total and permanent disability, public school fees and contributions, retail classification, retroactivity, subtractions from arizona gross income, tax credit, taxation, taxation - title 42, taxation of income - title 43, veterans with a disability, widows and widowers
- Touches household money: yes
- Roll calls: 4 (73 yes, 31 no in all)
- Economic provisions PRIA read: 7

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More property tax relief for veterans: benefit, high. Arizona veterans with a 100% service-connected disability can receive a full property tax exemption if they meet the income limit. Other qualifying veterans can receive an exemption of up to $4,188 multiplied by their disability percentage. Veterans pension payments do not count toward the income t…
- Larger tax break for adoptive families: benefit, high. For Arizona tax years starting after December 31, 2025, single filers and heads of household can subtract up to $5,000 in eligible adoption costs. Married couples filing jointly can subtract up to $10,000, and spouses filing separately share that $10,000 limit. Eligible costs include unreimbursed m…
- Higher property tax cap for farms and businesses: benefit, medium. The property tax exemption cap for qualifying farm or business personal property rises from $207,366 to $500,000 per taxpayer. The cap continues to change each year based on the specified employment cost index.
- Public school donations get tax credits: benefit, low. Taxpayers can claim a credit through June 30, 2029, for qualifying public school fees or cash donations for listed purposes, including capital items, school meal programs, health supplies, playground equipment, and shade structures. The limit is $200 for single filers or heads of household and $400…
- Tax breaks for digital assets and currency: benefit, low. Arizona taxpayers can subtract qualifying amounts from exchanging one kind of legal tender for another. They can also subtract the value of virtual currency or non-fungible tokens received through an airdrop, unless federal tax rules already exclude that value. Later increases in an airdropped asse…
- Lower taxes on wastewater transport pipes: benefit, low. Sales of pipes or valves at least four inches in diameter are excluded from Arizona’s transaction privilege tax when they transport wastewater. The law does not state a dollar amount or effective date.
- Lower utility taxes for certified centers: benefit, low. Arizona businesses with an international operations center certified by the Arizona Commerce Authority pay no tax under this article on electricity, natural gas, or liquefied petroleum gas purchases. The law does not state a dollar limit or effective date.

## Sponsors and cosponsors

- Cosponsor: John Kavanagh (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-06-26 | Senate | DP/C&P | pass | 8 | 0 |   |
| 2025-06-26 | Senate | THIRD: Passed | pass | 40 | 16 |   |
| 2025-06-19 | Senate | THIRD: Passed | pass | 17 | 13 |   |
| 2025-06-17 | Senate | DP | pass | 8 | 2 |   |

## Actions (8)

- 2025-06-26: Third Reading: Passed (Senate)
- 2025-06-26: Committee of the Whole: do pass (Senate)
- 2025-06-26: Miscellaneous Motion: Passed (Senate)
- 2025-06-26: undefined: DP/C&P (Senate)
- 2025-06-19: Third Reading: Passed (Senate)
- 2025-06-19: Committee of the Whole: do pass amended (Senate)
- 2025-06-17: undefined: PFC (Senate)
- 2025-06-17: undefined: DP (Senate)

## Bill text

- Chaptered Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/laws/0247.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/531420)
- Introduced Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/bills/SB1749P.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/530862)
- Senate Engrossed Version: [HTML](https://www.azleg.gov/legtext/57leg/1R/bills/SB1749S.htm), [PDF](https://apps.azleg.gov/BillStatus/GetDocumentPdf/530993)

## Related bills

- SB 1744: 2025-2026; K-12 education (signed)
- SB 1743: 2025-2026; human services (signed)
- SB 1742: 2025-2026; higher education (signed)
- SB 1741: 2025-2026; health care (signed)
- SB 1738: 2025-2026; commerce (signed)
- SB 1537: transitional housing; reentry programs; licensure (signed)

## Sources
- [Chaptered Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/laws/0247.htm)
- [Chaptered Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/531420)
- [Introduced Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/bills/SB1749P.htm)
- [Introduced Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/530862)
- [Senate Engrossed Version (HTML)](https://www.azleg.gov/legtext/57leg/1R/bills/SB1749S.htm)
- [Senate Engrossed Version (PDF)](https://apps.azleg.gov/BillStatus/GetDocumentPdf/530993)

## Related
- [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)
- [SB 1742: 2025-2026; higher education](https://policyrisk.com/state-bill/AZ-SB1742-57th-1st-regular)
- [SB 1741: 2025-2026; health care](https://policyrisk.com/state-bill/AZ-SB1741-57th-1st-regular)
- [SB 1738: 2025-2026; commerce](https://policyrisk.com/state-bill/AZ-SB1738-57th-1st-regular)
- [SB 1537: transitional housing; reentry programs; licensure](https://policyrisk.com/state-bill/AZ-SB1537-57th-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-SB1749-57th-1st-regular (as of 2026-10-27).