AZ HB2794

Requires the Arizona Department of Revenue to collaborate with stakeholders by December 31, 2027 to develop recommendations for ensuring taxpayer compliance with nonresident real estate transaction reporting requirements under section 43-312.

Directs the development of best practices to enforce and collect taxes from nonresidents on capital gains income allocable to Arizona.

Mandates the Department submit a report of recommendations by June 30, 2028 to legislative leadership, the Joint Legislative Budget Committee, and the Governor's Office of Strategic Planning and Budgeting.

Contains a delayed repeal provision that automatically terminates this section after December 31, 2028.