AZ SB1256

Amends Arizona tax law to allow nonresident taxpayers to claim the standard deduction and itemized deductions on a pro-rated basis based on the percentage of their Arizona gross income compared to their federal adjusted gross income.

Previously, nonresidents could only claim exemptions on a pro-rated basis; this bill extends pro-rating to deductions as well, aligning the treatment of deductions with exemptions.

Replaces pronoun references ("his") with gender-neutral language ("the taxpayer's") throughout the statute.

Requires an affirmative vote of at least two-thirds of both houses of the legislature to pass, and becomes effective immediately upon the Governor's signature or upon three-fourths vote override of a gubernatorial veto.