AZ SB1060

Amends Arizona Revised Statutes section 43-1095 to clarify that nonresident taxpayers receive a pro-rated standard deduction based on the percentage their Arizona gross income represents of their federal adjusted gross income.

Changes language to specify that both the standard deduction under section 43-1041 and itemized deductions under section 43-1042 are allowed proportionally to nonresidents.

Updates gender-neutral language throughout the statute, replacing "his" with "the taxpayer's" for clarity.

Requires a two-thirds affirmative vote in each house of the legislature for passage and takes effect immediately upon the governor's signature or three-fourths vote override of a veto.