AZ SB1300

Updates Arizona's definition of "Internal Revenue Code" to conform to the federal Internal Revenue Code as amended and in effect on January 1, 2014, for taxable years beginning after December 31, 2013.

Excludes all changes to the federal code enacted after January 1, 2014 from Arizona's conformity provisions.

Maintains separate conformity dates for prior taxable years (2004-2013), each referencing the applicable federal code version and specific federal tax law provisions effective during those years.

Amends section 42-1001 (definitions) and section 43-105 (internal revenue code definition and application) of Arizona Revised Statutes to reflect the 2014 conformity update.