DOR; stakeholder collaboration; nonresident transactions

HB 2794 requires Arizona's Department of Revenue to collaborate with stakeholders by December 31, 2027, to develop recommendations for improving tax compliance on capital gains from nonresident property sales within the state (addressing Section 43-312 of Arizona law). The bill directs the department to submit these recommendations to legislative and executive offices by June 30, 2028, with the requirement expiring December 31, 2028. This procedural bill does not change tax rates or laws but establishes a process to identify best practices for enforcing collection from nonresident sellers. It directly affects nonresidents who generate income from Arizona real estate transactions.