AZ HCR2036

Proposes amending Arizona Constitution Article IX by adding Section 22.1 requiring a two-thirds supermajority vote in both legislative houses to enact measures that decrease state revenues.

Applies to new tax expenditures, increases to existing tax expenditures, expansions in taxpayer eligibility for tax benefits, and any tax rate reductions.

Defines "tax expenditure" as tax provisions exempting persons, income, goods, services or property from established taxes, including deductions, exclusions, exemptions, allowances and credits.

Excludes technical provisions that prevent unintended consequences or reflect federal or state constitutional requirements from the supermajority vote requirement.

If the Governor vetoes a measure meeting supermajority requirements, it becomes effective only with a three-fourths supermajority vote in both legislative houses; requires voter approval via general election ballot.