AZ SB1104

Updates Arizona's reference to the Internal Revenue Code from January 1, 2010 to January 1, 2011 for taxable years beginning after December 31, 2010.

Modifies Section 42-1001 to change the default IRC reference date from 2010 to 2011.

Expands Section 43-105 to specifically incorporate provisions from multiple federal tax acts of 2010 with retroactive effective dates, including the Hiring Incentives to Restore Employment Act, Patient Protection and Affordable Care Act, Small Business Jobs Act, and Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

Maintains conformity with federal tax law for prior tax years (2000-2009) while establishing new conformity rules for 2010-2011 tax years.

Designates the act as an emergency measure operative immediately.