Arizona’s New Laws – 2020

Arizona State Capitol - Mario Recchia

The 2020 Arizona Legislative Session took a sharp turn as Corona Virus fears led to business shutdowns across the state and the accompanying deterioration in employment, taxes, and sense of well-being. Prior to the shutdowns in March, bills were winding their way through the legislative process. But with Corona Virus that process was slowed and eventually halted as the State dealt with the economic crisis now upon them.

Below are a few of the 58 bills that did make it through the legislative process and were signed by the Governor. I chose the bills I thought would be of most interest to you. There were several bills continuing existing departments and programs. You can read all the bills that became law at the Arizona State Legislature website.

SB 1113 – Requires county tax statement to list amount of primary and secondary property tax and what it applies to. Amount of additional state aid to school districts to Class 3 properties (primary residence).

SB 1348 – Estimated taxes made in June must be made in the same manner as taxpayer’s regular payments. Estimated taxes must be made by the last business day in June if taxpayer pays electronically. Removes some agricultural real property leases from the lease classification exclusions. Personal property rental classification exclusion for a parent business entity to a subsidiary business entity. Requires some part time residents to file income tax return if income is greater than standard deduction ($12,200 to $24,400). Removes addition and subtractions from gross income related to American Recovery & Reinvestment Act of 2009.

HB 2686 – Prohibits a municipality or county from denying permit application based on chosen utility provider. Utility must be authorized and capable of providing the service. SW Gas bill

HB 2771 – Extends ACA credits to Jan 1, 2031. Capital investments made in qualifying facility up to 36 months before submitting the application are included in the credit. Establishes minimum investment in renewable energy must be completed within 3 years. Other provisions.

HB 2749 – Information collected in an endangered species survey is confidential as of Jan. 1, 2021.

SB 1694 – Allows DES to implement the federal COVID-19 unemployment insurance program to 1099 and self-employed individuals. Became effective March 27th, retroactive to March 11th.

Unless a bill contained a specific effective date, these laws will become effective 90 days after the legislative session ends.