AZ SB1110

Amends Arizona Revised Statutes section 43-1022 to modify the income tax subtraction for military compensation by changing "armed forces" to "uniformed services" of the United States.

Expands the subtraction to include compensation for active service as a member of reserves, National Guard, or uniformed services, including combat zone compensation as determined under Internal Revenue Code section 112.

The subtraction applies to compensation to the extent not already excluded from Arizona gross income under federal tax law.

Effective for taxable years beginning on or after December 31, 2017.