AZ SB1409

Establishes sunset dates for numerous transaction privilege tax (sales tax) exemptions and deductions effective December 31, 2025, affecting retail, transporting, utilities, telecommunications, publication, job printing, transient lodging, personal property rental, amusement, and restaurant classifications.

Adds sunset requirements for all new transaction privilege and use tax deductions, exemptions, and credits enacted by the legislature, requiring a repeal date of December 31 of the tenth full calendar year following enactment.

Establishes sunset dates for multiple income tax credits from 2017 through 2026, with scheduled repeals including credits for investment in small businesses, solar energy, renewable energy production, school tuition organizations, and employment incentives.

Requires new individual and corporate income tax credits to include a specific review year (tenth full calendar year after enactment) and automatic repeal date (December 31 of that review year) in enabling legislation.

Extends the joint legislative income tax credit sunset review committee termination date from 2022 to 2026 and modifies its review procedures to align with the new ten-year sunset schedule for tax credits.