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AZ SB1119
Bill
Status
Introduced
1/19/2023
Primary Sponsor
Steve Kaiser
Click for details
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