Bill Text: AZ SB1290 | 2017 | Fifty-third Legislature 1st Regular | Chaptered
Bill Title: Internal revenue code conformity
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2017-03-02 - Chapter 2 [SB1290 Detail]
Download: Arizona-2017-SB1290-Chaptered.html
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Senate Engrossed |
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State of Arizona Senate Fifty-third Legislature First Regular Session 2017
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CHAPTER 2
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SENATE BILL 1290 |
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AN ACT
Amending sections 42-1001, 43-105, 43-306, 43-412 and 43-413, Arizona Revised Statutes; relating to taxation.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-1001, Arizona Revised Statutes, is amended to read:
42-1001. Definitions
In this title, unless the context otherwise requires:
1. "Board" or "state board" means either the state board of tax appeals or the state board of equalization, as applicable.
2. "Court" means the tax court or superior court, whichever is applicable.
3. "Department" means the department of revenue.
4. "Director" means the director of the department.
5. "Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2016 2017, including those provisions that became effective during 2015 2016 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2016 2017.
Sec. 2. Section 43-105, Arizona Revised Statutes, is amended to read:
43-105. Internal revenue code; definition; application
A. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2016, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2017, including those provisions that became effective during 2016 with the specific adoption of all federal retroactive effective dates, but excluding any change to the code enacted after January 1, 2017.
A. B. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2015 through December 31, 2016, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2016, including those provisions that became effective during 2015 with the specific adoption of all federal retroactive effective dates, but excluding any change to the code enacted after January 1, 2016 and including those provisions of the United States appreciation for olympians and paralympians act of 2016 (P.L. 114-239) that are retroactively effective during taxable years beginning from and after December 31, 2015 through December 31, 2016.
B. C. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2014 through December 31, 2015, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2015, including those provisions that became effective during 2014 with the specific adoption of all federal retroactive effective dates, and including those provisions of the slain officer family support act of 2015 (P.L. 114‑7), the don't tax our fallen public safety heroes act (P.L. 114‑14), the surface transportation and veterans health care choice improvement act of 2015 (P.L. 114-41) and the consolidated appropriations act, 2016 (P.L. 114-113) that are retroactively effective during taxable years beginning from and after December 31, 2014 through December 31, 2015.
C. D. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2013 through December 31, 2014, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2014, including those provisions that became effective during 2013 with the specific adoption of all federal retroactive effective dates, and including those provisions of the Philippines charitable giving assistance act (P.L. 113‑92), the Gabriella Miller kids first research act (P.L. 113‑94), the cooperative and small employer charity pension flexibility act (P.L. 113‑97), the highway and transportation funding act of 2014 (P.L. 113‑159), the tribal general welfare exclusion act of 2014 (P.L. 113‑168), the consolidated and further continuing appropriations act, 2015 (P.L. 113‑235), the 2014 airline bankruptcy payments rollover act (P.L. 113‑243), the tax increase prevention act of 2014 (P.L. 113‑295), the slain officer family support act of 2015 (P.L. 114‑7) and the consolidated appropriations act, 2016 (P.L. 114-113) that are retroactively effective during taxable years beginning from and after December 31, 2013 through December 31, 2014.
D. E. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2012 through December 31, 2013, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 3, 2013, including those provisions that became effective during 2012 with the specific adoption of all federal retroactive effective dates, and including those provisions of the Philippines charitable giving assistance act (P.L. 113‑92), the highway and transportation funding act of 2014 (P.L. 113‑159), the tribal general welfare exclusion act of 2014 (P.L. 113‑168), the 2014 airline bankruptcy payments rollover act (P.L. 113‑243), the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) and the consolidated appropriations act, 2016 (P.L. 114-113) that are retroactively effective during taxable years beginning from and after December 31, 2012 through December 31, 2013.
E. F. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2011 through December 31, 2012, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2012, including those provisions that became effective during 2011 with the specific adoption of all federal retroactive effective dates, and including those provisions of the FAA modernization and reform act of 2012 (P.L. 112‑95), the moving ahead for progress in the 21st century act (P.L. 112‑141), the American taxpayer relief act of 2012 (P.L. 112‑240), the 2014 airline bankruptcy payments rollover act (P.L. 113‑243), the tribal general welfare exclusion act of 2014 (P.L. 113‑168), the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) and the consolidated appropriations act, 2016 (P.L. 114-113) that are retroactively effective during taxable years beginning from and after December 31, 2011 through December 31, 2012.
F. G. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2010 through December 31, 2011, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2011, including those provisions that became effective during 2010 with the specific adoption of all federal retroactive effective dates, and including those provisions of Public Law 112‑40, the moving ahead for progress in the 21st century act (P.L. 112‑141), the American taxpayer relief act of 2012 (P.L. 112‑240), the tribal general welfare exclusion act of 2014 (P.L. 113‑168) and the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2010 through December 31, 2011.
G. H. For the purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2009 through December 31, 2010, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2010, including those provisions that became effective during 2009 with the specific adoption of all federal retroactive effective dates, and including those provisions of the temporary extension act of 2010 (P.L. 111‑144), the hiring incentives to restore employment act (P.L. 111‑147), the patient protection and affordable care act (P.L. 111‑148), the health care and education reconciliation act of 2010 (P.L. 111‑152), the preservation of access to care for medicare beneficiaries and pension relief act of 2010 (P.L. 111‑192), the Dodd‑Frank Wall Street reform and consumer protection act (P.L. 111‑203), the small business jobs act of 2010 (P.L. 111‑240), the claims resolution act of 2010 (P.L. 111‑291), the tax relief, unemployment insurance reauthorization, and job creation act of 2010 (P.L. 111‑312), the regulated investment company modernization act of 2010 (P.L. 111‑325) and the tax technical corrections act of 2014 (P.L. 113-295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2009 through December 31, 2010.
H. I. For purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2008 through December 31, 2009, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2009, including those provisions that became effective during 2008 with the specific adoption of all federal retroactive effective dates, and including those provisions of the American recovery and reinvestment act of 2009 (P.L. 111‑5) except section 1211, the consumer assistance to recycle and save act of 2009 (P.L. 111‑32), the worker, homeownership, and business assistance act of 2009 (P.L. 111‑92) except section 13, the hiring incentives to restore employment act (P.L. 111‑147), the patient protection and affordable care act (P.L. 111‑148), the preservation of access to care for medicare beneficiaries and pension relief act of 2010 (P.L. 111‑192), the small business jobs act of 2010 (P.L. 111‑240), the tax relief, unemployment insurance reauthorization, and job creation act of 2010 (P.L. 111‑312) and the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2008 through December 31, 2009.
I. J. For purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2007 through December 31, 2008, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2008, including those provisions that became effective during 2007 with the specific adoption of all federal retroactive effective dates and including those provisions of the economic stimulus act of 2008 (P.L. 110‑185), the heroes earnings assistance and relief tax act of 2008 (P.L. 110‑245), the heartland, habitat, harvest and horticulture act of 2008 (P.L. 110‑246), the housing assistance tax act of 2008 (P.L. 110‑289), the emergency economic stabilization act of 2008 (P.L. 110‑343), the worker, retiree, and employer recovery act of 2008 (P.L. 110‑458), the American recovery and reinvestment act of 2009 (P.L. 111‑5) except section 1211, the worker, homeownership, and business assistance act of 2009 (P.L. 111‑92) except section 13 and the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2007 through December 31, 2008.
J. K. For purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2006 through December 31, 2007, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2007, including those provisions that became effective during 2006 with the specific adoption of all federal retroactive effective dates and including those provisions of the small business and work opportunity tax act of 2007 (P.L. 110‑28), the energy independence and security act of 2007 (P.L. 110‑140), Public Law 110‑141, the mortgage forgiveness debt relief act of 2007 (P.L. 110‑142), the tax technical corrections act of 2007 (P.L. 110‑172), the economic stimulus act of 2008 (P.L. 110‑185), the heroes earnings assistance and relief tax act of 2008 (P.L. 110‑245), the heartland, habitat, harvest and horticulture act of 2008 (P.L. 110‑246), the housing assistance tax act of 2008 (P.L. 110‑289), the emergency economic stabilization act of 2008 (P.L. 110‑343), the worker, retiree, and employer recovery act of 2008 (P.L. 110‑458) and the tax technical corrections act of 2014 (P.L. 113-295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2006 through December 31, 2007.
K. For purposes of computing income tax pursuant to this title, for taxable years beginning from and after December 31, 2005 through December 31, 2006, "internal revenue code" means the United States internal revenue code of 1986, as amended, in effect on January 1, 2006, including those provisions that became effective during 2005 with the specific adoption of all federal retroactive effective dates and including those provisions of the tax increase prevention and reconciliation act of 2005 (P.L. 109‑222), the pension protection act of 2006 (P.L. 109‑280), the tax relief and health care act of 2006 (P.L. 109‑432), the small business and work opportunity tax act of 2007 (P.L. 110‑28), the mortgage forgiveness debt relief act of 2007 (P.L. 110‑142), the tax technical corrections act of 2007 (P.L. 110‑172), the heartland, habitat, harvest and horticulture act of 2008 (P.L. 110‑246), the housing assistance tax act of 2008 (P.L. 110‑289) and the tax technical corrections act of 2014 (P.L. 113‑295, division A, title II) that are retroactively effective during taxable years beginning from and after December 31, 2005 through December 31, 2006.
Sec. 3. Section 43-306, Arizona Revised Statutes, is amended to read:
43-306. Partnership returns
A. Except as provided in subsections B and C of this section, every partnership shall make a return for each taxable year, stating the taxable income computed in accordance with subtitle A, chapter 1, subchapter K of the internal revenue code and any adjustments required pursuant to chapter 14 of this title. The return shall include the names and addresses of the individuals, whether residents or nonresidents, who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. The allocation and apportionment of income of a partnership which that has nonresident partners shall be made pursuant to chapter 11, article 4 of this title. The return shall contain or be verified by a written declaration that it is made under the penalties of perjury and signed by one of the partners.
B. An out-of-state partnership that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42‑1130 is not required to file a partnership return in this state.
C. A partnership that has no Arizona income, deductions or credits for a taxable year is not required to file a partnership return for that year.
Sec. 4. Section 43-412, Arizona Revised Statutes, is amended to read:
43-412. Returns of withholding to be filed with department
A. Every employer at the time of filing a reconciliation pursuant to section 43‑401, subsection C shall deliver to the department a return in the form prescribed by the department showing the total amount of wages, salaries, bonuses or other emoluments paid to employees, the amount deducted pursuant to this chapter and such other information as the department may require. The employer shall advise the employee of the amount of monies withheld, in accordance with such rules as the department may prescribe, using printed forms furnished by the department for such purposes or, when requested by the employer, on forms approved by the department.
B. The employer shall make an annual return for the calendar year to the department on forms provided by it summarizing the total compensation paid and the tax withheld for each employee during the calendar year and shall file such the return with the department on or before February 28 January 31 of the year following the year for which the report is made. The department may extend the filing deadline on a showing of good cause by the employer. The return required by this section shall contain or be verified by a written declaration that it is made under the penalties of perjury.
Sec. 5. Section 43-413, Arizona Revised Statutes, is amended to read:
43-413. Statement of withholding to employees
The employer shall, within thirty thirty-one days after the end of each calendar year, shall furnish each employee with either a statement of the amount withheld during the previous tax year, showing the gross earnings and the amount of tax withheld or, if the termination of employment is prior to before the end of the year, within fifteen days after the termination of employment, a summary statement showing the total earnings for the tax year and the amount of taxes withheld from compensation.
APPROVED BY THE GOVERNOR MARCH 2, 2017.
FILED IN THE OFFICE OF THE SECRETARY OF STATE MARCH 2, 2017.
