AZ SB1100

Amends Arizona Revised Statutes Section 43-568 to clarify tax treatment for members of the armed forces who die while on active duty.

Exempts income taxes for individuals who die while serving in a combat zone (as defined by Internal Revenue Code Section 112) or an area given equivalent combat zone treatment.

Tax exemption applies to the taxable year in which death occurs and any prior taxable years beginning from the first day the individual served in a combat zone or equivalent area.

Exemption also applies when death results from wounds, disease, or injury incurred while serving in a designated combat zone or equivalent area.