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AZ SB1119

Bill

Status

Introduced

1/19/2023

Primary Sponsor

Steve Kaiser

Click for details

Origin

Senate

Fifty-sixth Legislature - First Regular Session (2023)

AI Summary

  • Amends Arizona Revised Statutes Section 43-1092 regarding income tax treatment of nonresidents
  • Changes language in subsection B from "which" to "that" and from "of" to "in" for grammatical correction
  • Clarifies that income received by nonresidents derived from small business corporations making an election under section 43-1126 is considered taxable income in Arizona
  • Makes technical corrections to improve statutory language clarity without substantive policy changes

Legislative Description

Technical correction; taxes; intangible income

Technical Correction

Last Action

Senate read second time

1/23/2023

Committee Referrals

Rules1/19/2023

Full Bill Text

No bill text available