Arizona HB 2064: internal revenue code; full conformity

Bill Text

HB2064 - 531R - I Ver 

 REFERENCE TITLE: internal revenue code; full conformity

 State of Arizona

 House of Representatives

 Fifty-third Legislature

 First Regular Session

 2017

 HB 2064

 Introduced by 

 Representatives 
 Ugenti-Rita: Leach

AN 
ACT

Amending sections 42-1001 and 43-105, 
Arizona Revised Statutes; relating to taxation.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it 
enacted by the Legislature of the State of Arizona:

Section 1. Section 42-1001, Arizona Revised 
Statutes, is amended to read:

START_STATUTE42-1001. Definitions

In this 
title, unless the context otherwise requires:

1. "Board" 
or "state board" means either the state board of tax appeals or the 
state board of equalization, as applicable.

2. "Court" 
means the tax court or superior court, whichever is applicable.

3. "Department" 
means the department of revenue.

4. "Director" 
means the director of the department.

5. "Internal 
revenue code" means the United States internal revenue code of 1986, as 
amended and in effect as of January 1, 2016 2017, including those provisions that 
became effective during 2015 2016 with the specific adoption of 
their retroactive effective dates but excluding all changes to the code enacted 
after January 1, 2016 2017. END_STATUTE

Sec. 2. Section 43-105, Arizona Revised Statutes, 
is amended to read:

START_STATUTE43-105. Internal 
revenue code; definition; application

A. For 
the purposes of computing income tax pursuant to this title, for taxable years 
beginning from and after December 31, 2016, "internal revenue code" 
means the United States internal revenue code of 1986, as amended, in effect on 
January 1, 2017, including those provisions that became effective during 2016 
with the specific adoption of all federal retroactive effective dates, but 
excluding any change to the code enacted after January 1, 2017.

A. B. For the purposes of 
computing income tax pursuant to this title, for taxable years beginning from 
and after December 31, 2015 through December 31, 2016, "internal revenue 
code" means the United States internal revenue code of 1986, as amended, 
in effect on January 1, 2016, including those provisions that became effective 
during 2015 with the specific adoption of all federal retroactive effective 
dates, but excluding any change to the code enacted after January 1, 2016.

B. C. For the purposes of 
computing income tax pursuant to this title, for taxable years beginning from 
and after December 31, 2014 through December 31, 2015, "internal 
revenue code" means the United States internal revenue code of 1986, as 
amended, in effect on January 1, 2015, including those provisions that became 
effective during 2014 with the specific adoption of all federal retroactive 
effective dates, and including those provisions of the slain officer family 
support act of 2015 (P.L. 114‑7), the don't tax our fallen public 
safety heroes act (P.L. 114‑14), the surface transportation and veterans 
health care choice improvement act of 2015 (P.L. 114-41) and the 
consolidated appropriations act, 2016 (P.L. 114-113) that are retroactively 
effective during taxable years beginning from and after December 31, 2014 
through December 31, 2015.

C. D. For the purposes of 
computing income tax pursuant to this title, for taxable years beginning from 
and after December 31, 2013 through December 31, 2014, "internal 
revenue code" means the United States internal revenue code of 1986, as 
amended, in effect on January 1, 2014, including those provisions that became 
effective during 2013 with the specific adoption of all federal retroactive 
effective dates, and including those provisions of the Philippines charitable 
giving assistance act (P.L. 113‑92), the Gabriella Miller kids first 
research act (P.L. 113‑94), the cooperative and small employer charity 
pension flexibility act (P.L. 113‑97), the highway and transportation 
funding act of 2014 (P.L. 113‑159), the tribal general welfare exclusion 
act of 2014 (P.L. 113‑168), the consolidated and further continuing 
appropriations act, 2015 (P.L. 113‑235), the 2014 airline bankruptcy 
payments rollover act (P.L. 113‑243), the tax increase prevention act of 
2014 (P.L. 113‑295), the slain officer family support act of 2015 (P.L. 
114‑7) and the consolidated appropriations act, 2016 (P.L. 114-113) that 
are retroactively effective during taxable years beginning from and after 
December 31, 2013 through December 31, 2014.

D. E. For the purposes of 
computing income tax pursuant to this title, for taxable years beginning from 
and after December 31, 2012 through December 31, 2013, "internal 
revenue code" means the United States internal revenue code of 1986, as 
amended, in effect on January 3, 2013, including those provisions that became 
effective during 2012 with the specific adoption of all federal retroactive 
effective dates, and including those provisions of the Philippines charitable 
giving assistance act (P.L. 113‑92), the hig