SB 1155
Initials VP/DD Page 1 Ways & Means
ARIZONA HOUSE OF REPRESENTATIVES
Fifty-seventh Legislature
First Regular Session
Senate: FIN DP 6-0-1-0 | Approp DP 9-0-1-0 | 3rd Read 25-3-2-0-0
SB 1155: income tax; subtraction; uniformed services
Sponsor: Senator Gowan, LD 19
Committee on Ways & Means
Overview
Expands the individual income tax subtraction for active service by replacing armed forces
with uniformed services.
History
The term U.S. Armed Forces refers to the Army, Navy, Air Force, Marine Corps, Space Force
ad Coast Guard. The term U.S. Uniformed Services refers to the U.S. Armed Forces, Public
Health Service and National Oceanic and Atmospheric Administration (37 U.S.C § 101).
Arizona taxes 2.5% of an individual's taxable income (A.R.S. § 43-1011). To the extent not
already excluded from Arizona gross income under the internal revenue code, compensation
received for active service as a member of the reserves, national guard or armed forces of the
United States is subtracted from Arizona individual income tax (A.R.S. § 43-1022).
Provisions
1. Replaces armed services with uniformed services. (Sec. 1)
2. Contains a delayed effective date. (Sec. 2)
☐ Prop 105 (45 votes) ☐ Prop 108 (40 votes) ☐ Emergency (40 votes) ☒ Fiscal Note