Rep. Lupe Contreras

Maddy summaryHB 2636 proposes to increase Arizona's individual income tax rates for taxable years beginning after December 31, 2021. The bill would amend tax brackets to raise rates across all income levels for both residents and nonresidents earning income within Arizona. Key provisions include adjusting the percentage rates applied to different income ranges, such as increasing the top marginal rate for single filers and married couples filing jointly. This legislation directly affects all Arizona taxpayers subject to individual income tax, with changes applying to future tax years. The bill is currently in early legislative stages (House First/Second Reading in 2026).

Maddy summaryHB 2474 updates Arizona's legal terminology by replacing the terms "legal resident alien" and "alien" with "noncitizen" in two sections of the Arizona Revised Statutes. Specifically, it amends Section 4-202 (liquor license qualifications) and Section 5-301 (watercraft regulations definitions) to use "noncitizen" consistently. The bill does not change eligibility requirements for liquor licenses or watercraft permits; it only revises the language to modernize and clarify statutory references. This is a procedural change focused solely on terminology, not policy.

Maddy summaryHB 2461 creates a new 1% surcharge on payroll taxes for Arizona businesses employing 50 or more workers, starting in 2027. The surcharge applies to all business types (including corporations and "small business taxpayers" as defined) and funds a dedicated Community College Apprenticeship and Workforce Development Program Fund. Monies collected will be deposited into this fund to support community college workforce training programs. The bill directly affects businesses with 50+ employees across Arizona, with no changes to existing tax structures beyond this new surcharge.

Maddy summaryHB 2465 modifies Arizona's licensing requirements for professionals like certified public accountants by changing documentation rules. It prohibits state agencies from requiring applicants to provide citizenship or alien status documentation when applying for a license. Instead, agencies must accept a federal tax identification number in place of a Social Security number for licensing applications. This applies to all state agencies, departments, or boards issuing business or service licenses, directly affecting individuals seeking professional licenses in Arizona. The bill does not alter educational or experience requirements for licensure, only the documentation process.

Maddy summaryHB 2639 creates a new "luxury item classification" for Arizona's business tax system, imposing a 6.5% tax rate on businesses selling qualifying luxury items. This directly affects retailers and sellers of high-end goods classified as "luxury items" under the law. The bill specifies that 50% of tax revenues collected from this new classification will be distributed to designated state funds as outlined in Section 42-5029. The law does not define "luxury items" but establishes a distinct tax rate and revenue distribution mechanism separate from existing business classifications like retail or restaurants.

Maddy summaryHB 2699 prohibits Arizona state and local government agencies from requiring contractors on public works projects to pay prevailing wages or enter specific labor agreements. It specifically blocks requirements for project labor agreements, neutrality agreements with unions, and participation in federally registered apprenticeship programs as conditions for public construction contracts. The law applies to contracts involving public building construction, repair, or improvement, affecting both contractors and government agencies awarding such projects. It does not impact private contracts or activities protected under federal labor law.

Maddy summaryHB 2471 adds two new state holidays in Arizona: March 31 for "Cesar Chavez Day" and April 1 for "Dolores Huerta Day." The bill amends Arizona Revised Statutes § 1-301 to include these dates in the official list of state holidays, affecting state employees and institutions that observe designated holidays. It also repeals Section 1-308 of the statutes. This is a procedural change to the state's holiday calendar with no substantive policy impact beyond naming these observances.

Maddy summaryHB 2470 adjusts Arizona legislators' daily subsistence payments during legislative sessions. It replaces a fixed $35 rate for Maricopa County residents with a new system where all legislators receive 100% of the federal per diem rate (including lodging) for non-Maricopa residents, and Maricopa residents get $35 for the first 120 session days. After 120 days, Maricopa residents receive $10 daily, while non-Maricopa residents get 50% of the annual federal rate. The annual rate is set by the Department of Administration using U.S. General Services Administration data, and legislators may opt out of these payments.

Maddy summaryHB 2704 redirects 82% of certain tax revenues to county stadium districts starting in 2026. Specifically, it directs the state treasurer to transfer these funds annually from tax revenues reported under Section 43-209, subsection D to the county stadium district fund established under Section 48-4231. This allocation applies to tax revenues collected under Title 42, Chapter 5 (transaction privilege tax) and runs from January 1, 2026, through December 31, 2056. The bill directly affects county stadium districts by creating a dedicated, long-term funding source for stadium-related projects and operations.

Maddy summaryThis bill (HB 2354) amends Arizona's tax confidentiality rules (ARS § 42-2003) to clarify when the state tax department may disclose taxpayer information. It primarily affects businesses and individuals who interact with Arizona's tax system by expanding permitted disclosures to specific entities, such as the Arizona Commerce Authority, for administering tax credit programs (e.g., renewable energy incentives and film production credits). Key provisions allow the Commerce Authority to access taxpayer data to verify eligibility for tax credits under sections 42-12006, 43-1083.03, 43-1164.04, and related programs. The bill does not address online lodging marketplaces or reporting requirements as its title suggests; the title appears mislabeled based on the actual tax disclosure provisions.