AZ HB2273

Provides a one-time $300 income tax rebate to Arizona taxpayers whose primary residence was in Pinal County during tax years 2018-2024 and who file a full-year resident tax return for 2026.

Requires the Department of Revenue to issue all rebates between October 15, 2027 and November 15, 2027, either by electronic funds transfer or mailed check.

Allows taxpayers who do not receive their rebate by November 15, 2027 to file a claim application with the Department of Revenue to request it.

Excludes the rebate from Arizona adjusted gross income for state tax purposes if it must be included under federal tax rules.

Funds the rebates through a memorandum of understanding with Pinal County and the Pinal Regional Transportation Authority using monies held in an escrow account, with the provision automatically repealing December 31, 2032.