internal revenue code; conformity; deductions
What it does: Retroactive to January 1, 2025, conforms Arizona tax statutes to the U.S. Internal Revenue Code (U.S. IRC) as of January 1, 2026, to reflect changes adopted by the U.S. Congress during 2025. Establishes individual income tax subtractions, modifies individual income tax deductions and increases the Dependent Tax Credit. Declares the state's election to participate in the federal tax credit for individuals who make qualified contributions to school granting organizations (SGOs) and outlines SGO certification and administration requirements. (official summary)
Question before the chamber: Third Reading
The tally
Yes 31 · No 27 · Not voting 2
Bar: green = yes, brown = no, striped = not voting.
| Party | Yes | No | Not voting |
|---|---|---|---|
| Democrats | 0 | 27 | 0 |
| Republicans | 31 | 0 | 2 |
Most Democrats voted no; most Republicans voted yes.
The full roll (60)
Yes 31
- Alex KolodinR3
- Beverly PingerelliR28
- Chris LopezR16
- David LivingstonR28
- Gail GriffinR19
- James TaylorR29
- Jeff WeningerR13
- John GilletteR30
- Julie WilloughbyR13
- Justin OlsonR10
- Justin WilmethR2
- Leo BiasiucciR30
- Lisa FinkR27
- Lupe DiazR19
- Matt GressR4
- Michael CarboneR25
- Michael WayR15
- Michele PeñaR23
- Neal CarterR15
- Nick KupperR25
- Pamela CarterR4
- Quang NguyenR1
- Rachel KeshelR17
- Ralph HeapR10
- Selina BlissR1
- Steve MontenegroR29
- Teresa MartinezR16
- Tony RiveroR27
- Walt BlackmanR7
- Former memberR
- Former memberR
No 27
- Aaron MárquezD5
- Alma HernándezD20
- Anna AbeytiaD24
- Betty VillegasD20
- Brian GarciaD8
- Cesar AguilarD26
- Chris MathisD18
- Consuelo HernandezD21
- Elda Luna-NájeraD22
- Janeen ConnollyD8
- Junelle CaveroD11
- Kevin VolkD17
- Lorena AustinD9
- Lupe ContrerasD22
- Lydia HernandezD24
- Mae PeshlakaiD6
- Mariana SandovalD23
- Myron TsosieD6
- Nancy GutierrezD18
- Oscar De Los SantosD11
- Patty ContrerasD12
- Quantá CrewsD26
- Sarah LiguoriD5
- Seth BlattmanD9
- Stacey TraversD12
- Stephanie SimacekD2
- Stephanie Stahl HamiltonD21
Not voting 2
“Not voting” is a recorded non-vote, not a reason for the absence. Parties come from public rosters; how we count.