AZ HB2008

Updates the Internal Revenue Code reference date in Arizona tax law from January 1, 2010 to January 1, 2011 in section 42-1001.

Adds a new provision (section 43-105.A) defining the Internal Revenue Code for taxable years beginning after December 31, 2010 as the code in effect on January 1, 2011.

Expands section 43-105.B to include specific provisions from seven federal tax acts of 2010 that are retroactively effective for taxable years 2009-2010, including the Affordable Care Act, Dodd-Frank Act, and Small Business Jobs Act.

Adds retroactive effective dates for additional federal tax acts in section 43-105.C covering taxable years 2008-2009.

Declares the act an emergency measure effective immediately upon passage.