HB 4152 Arizona House · 57th Legislature - Second Regular Session

2026-2027; taxation; omnibus.

This bill updates Arizona's insurance premium tax rates and reporting requirements for the 2026-2027 period, directly affecting domestic and formerly authorized insurers operating in the state. It establishes specific tax rates for various insurance types, including a lower rate for fire insurance on properties in towns with private fire companies and a gradual reduction for other general insurance premiums. The legislation also mandates that a portion of the fire insurance tax be allocated to local municipalities and fire districts to support public safety personnel retirement systems. Additionally, the bill outlines procedures for insurers to file monthly tax reports, claim refunds for overpayments, and submit data electronically.

Issues: ✓ Budget & Taxes

Bill status vetoed 4 of 5 stages cleared

Introduction

Apr 2026

Committee Review

Apr 2026

House Passage

Apr 2026

Senate Passage

May 2026

Vetoed

May 2026

Introduced Apr 27, 2026 Vetoed May 5, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → House Engrossed Version (04/29/2026) · 6 edits · May 4, 2026

MODERATE

This bill updates Arizona's tax code to modernize premium tax rates for insurers, specifically lowering the 'other insurance' rate to 1.70% for premiums received in 2021 and later. It also expands the definition of renewable energy facilities for international operations centers, requiring a minimum investment of $30 million and 20 megawatts of capacity. Additionally, the bill clarifies tax liability for online lodging operators and shared vehicle owners, and updates the distribution of transaction privilege tax revenues to schools and counties.

Scope change

The bill expands the scope of renewable energy investment requirements for international operations centers and clarifies the tax treatment of digital lodging and shared vehicle transactions.

FISCAL

Lowered the premium tax rate for 'other insurance' from 1.80% (for 2019) to 1.70% for premiums received in 2021 and subsequent years.

REQUIREMENT

Increased the minimum investment threshold for a facility to qualify as a 'renewable energy facility' for international operations center tax relief from $10 million to $30 million.

Added a new requirement that qualifying renewable energy facilities must have at least 20 megawatts of generating capacity or a minimum annual generation of 40,000 megawatt hours.

ELIGIBILITY

Granted tax exclusions for online lodging operators who use registered marketplaces to collect taxes and for shared vehicle owners participating in peer-to-peer car sharing programs.

DEFINITION

Updated the definition of 'cash equivalents' to include various digital payment mechanisms and electronic codes.

TECHNICAL

Corrected formatting errors in the definitions of 'Internal Revenue Code' and 'International Operations Center' to reflect the correct effective year of 2026.

Floor votes · House Apr 29, 2026

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 5, 2026

Vetoed

Vetoed by Governor

executive

May 4, 2026

Upper · Passed

PASSED

upper

Apr 29, 2026

Lower · Passed

PASSED

lower

Apr 29, 2026

Lower · Passed

lower

Apr 28, 2026

Lower · Passed

lower

1 primary · 4 co-sponsors