internal revenue code; conformity.
HB 2688 defines which version of the federal Internal Revenue Code Arizona will use for calculating state income tax each year. For tax years beginning in 2024-2025, Arizona adopts the federal tax code as it existed on January 1, 2025, including retroactive provisions from major federal laws like the Inflation Reduction Act. This applies to all Arizona taxpayers and the Department of Revenue when computing state tax liability. The bill ensures Arizona’s tax rules align with specific federal tax changes for each tax year, rather than automatically adopting all new federal provisions.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Senate Passage
Feb 2025
Signed into Law
Feb 2025
Introduced Jan 29, 2025
Signed Feb 28, 2025
Maddy AI version diff · 2 comparisons
What changed between versions
House Engrossed Version
→
Chaptered Version
·
3 edits
MINOR
This bill was formatted and finalized after passing through the legislative process. The substantive text remains largely unchanged from the House version, with the main addition being new historical provisions for tax years 2018-2017 that were not present in the original House version. The bill defines how Arizona conforms to the federal Internal Revenue Code for income tax purposes across multiple years.
Scope change
The bill's scope was expanded to include additional historical tax years (2018-2017) that were not included in the House version, providing a more comprehensive historical record of federal tax code conformity.
TIMELINE
New provisions added for taxable years 2018-2017, expanding the historical coverage of federal tax code conformity beyond the original House version's coverage of 2019-2024.
TECHNICAL
Added chapter heading, bill number formatting, and official approval dates to reflect the bill's final status after legislative approval.
Minor text formatting changes including removal of page markers and adjustment of section numbering to match final chaptered format.
Floor votes · Senate Feb 24, 2025 · House Feb 13, 2025
How they voted
30–0
Passed
Total votes 30
Feb 24, 2025
D
Democratic13
100% Yea
R
Republican17
100% Yea
Vote distribution
All Yea
All Nay
Mixed
No data
Full legislative history
Actions timeline
Total actions
11
Key actions
4
Committee
1
Feb 28, 2025
Signed into law
Signed by Governor
executive
Feb 24, 2025
Upper · Passed
PASSED
upper
Feb 13, 2025
Lower · Passed
PASSED
lower
Feb 5, 2025
Lower · Passed
DP
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Justin Olson
RRepublican
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