Rep. Justin Olson

Maddy summaryHB 2288 adds a new tax deduction for Arizona corporations receiving dividends from foreign companies. Specifically, it allows corporations to subtract foreign dividend income from their Arizona taxable income, including certain types of foreign earnings like global intangible low-taxed income and "subpart F" income under federal tax rules. This change directly affects Arizona-based corporations that earn income from foreign subsidiaries or investments. The deduction lowers their state taxable income, potentially reducing their Arizona tax liability, but applies only to corporations (not individuals).

Maddy summaryHB 2556 creates "law enforcement support special plates" for Arizona vehicle owners. To obtain these plates, individuals must pay a one-time $32,000 fee to the state department (not an annual fee), which funds the program. The $25 annual special plate fee includes a $17 contribution to a dedicated law enforcement support fund, with the remaining $8 covering administrative costs. This affects only owners who choose to purchase these specific plates, not all drivers. The plates must be designed by the payer (with state approval) and may be combined with personalized plate requests.

Maddy summaryHB 2153 updates Arizona's tax code to align with specific versions of the federal Internal Revenue Code (IRC) for different tax years. It defines "internal revenue code" for Arizona income tax calculations as the federal IRC as it existed on fixed dates (e.g., January 1, 2024 for 2023-2024 tax years), including retroactive federal provisions enacted during those years but excluding changes after the reference date. This affects Arizona taxpayers and businesses filing state returns by determining which federal tax rules Arizona applies. The bill does not change tax rates or create new deductions but standardizes the reference point for state tax computations. It is a technical conformity measure, not a policy change.

Maddy summaryHB 2724 allows public school principals to permit patriotic youth groups (defined as organizations serving under-21s with educational patriotism goals, like state affiliates of groups listed in specific U.S. Code sections) to address students during the first quarter of each school year. Principals must approve requests submitted within the first two weeks, and schools may accept materials from these groups for direct student distribution on school property. The bill prohibits schools from denying equal access or discriminating against such groups based on membership criteria or oaths of allegiance to God and country. It specifically applies to schools and eligible patriotic youth groups, creating a new requirement for school access during designated times.

Maddy summaryHCR 2055 is a voter referendum (not enacted law) proposing that Arizona declare drug cartels "terrorist organizations" under state law and direct the Arizona Department of Homeland Security to address this threat. It defines "drug cartel" as groups engaging in human smuggling, drug trafficking, or terrorism, and states that this declaration does not affect asylum claims under federal law. The resolution cites voter-approved Proposition 314 and findings about border security concerns, including fentanyl trafficking and border crossings by individuals on terrorist watchlists. This measure failed to pass in the June 27, 2025, vote and did not become law.

Maddy summaryHB 2526 is a technical correction to Arizona law that clarifies which judicial activities may occur on legal holidays. It amends Section 1-302 of the Arizona Revised Statutes to explicitly permit public offices and courts to handle specific judicial business on holidays, including jury instructions, receiving verdicts, and magistrate actions in criminal cases. This bill directly affects Arizona public offices and courts by updating the existing holiday closure rules. It does not create new policies but corrects wording in the current statute. The bill is currently at the House First Reading stage (June 27, 2025).

Maddy summaryHB 2525 is a technical correction to Arizona law that clarifies a requirement for officers serving legal documents. It amends Section 11-448 to specify that officers must show a certified copy of the process (including all attached papers) to any interested person upon request, while they hold the documents. This bill directly affects court officers and legal process servers by standardizing how they provide document copies to the public. The change is procedural and does not alter substantive legal rights or create new obligations.

Maddy summaryHB 2522 is a technical correction to Arizona's tax payment law (ARS § 42-5018). It clarifies that non-cash payments (like checks, electronic transfers, or money orders) are not considered final payment until the tax department actually receives cash. This directly affects taxpayers who pay state taxes and ensures the department's records reflect when a tax liability is fully settled. The bill makes no new policy changes, only fixing confusing language in the existing statute.

Maddy summaryHB 2524 is a technical correction to Arizona's education funding law (ARS § 15-209). It fixes a grammatical error in the process for school districts to deposit federal education funds with county treasurers, changing "place it the monies" to "place the monies." The bill clarifies that county treasurers must hold these funds in the district's account before disbursing them based on school district vouchers and superintendent warrants. This affects school districts and county treasurers handling federal education funds. The change only corrects the statute's wording without altering any existing funding procedures or requirements.

Maddy summaryHB 2523 is a technical correction bill that clarifies Arizona's law governing university regent boards. It amends Section 15-1622 to explicitly state that the same person cannot hold both the secretary and treasurer positions on the board. This bill does not create new policies or affect any specific individuals - it only corrects wording in the existing statute to prevent potential conflicts of interest. The change directly affects the organizational structure of university regent boards across Arizona. The bill is currently at the House First Reading stage (June 27, 2025).