---
type: "Bill"
title: "internal revenue code; conformity"
description: "internal revenue code; conformity"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "54th-2nd-regular"
identifier: "HB 2494"
citation: "Arizona HB 2494 (54th-2nd-regular)"
classification: ["bill"]
subjects: ["INTERNAL REVENUE CODE", "TAXATION - TITLE 42", "TAXATION OF INCOME - TITLE 43"]
status: "enacted"
primary_sponsors: ["Ben Toma"]
version_count: 3
action_count: 14
vote_count: 3
first_action: "2020-01-29"
last_action: "2020-03-24"
source: "openstates"
source_identifier: "ocd-bill/46114a22-605f-489f-8afb-3216a57823d0"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/73157?SessionId=122"
source_hash: "f79834bb007ff9df1f4d74912058bbb560ca1ec412cb739d4ae8ac599d45df83"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-az"]
---

# Arizona HB 2494 (54th-2nd-regular) — internal revenue code; conformity

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chaptered Version** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/2R/laws/0024.htm)
2. **House Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/2R/bills/HB2494H.htm)
3. **Introduced Version** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/2R/bills/HB2494P.htm)

## Votes

- do pass — **0–0** (fail) · upper
- Passed — **24–1** (pass) · upper
- Passed — **60–0** (pass) · lower

## Sponsors

- Ben Toma — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-01-29** House First Reading. `reading-1`
- **2020-01-30** House Second Reading `reading-2`
- **2020-02-05** DP `committee-passage`
- **2020-02-10** House Placed on Consent Calendar
- **2020-02-19** PASSED `passage, reading-3`
- **2020-02-19** Transmit to Senate
- **2020-02-25** Senate First Reading `reading-1`
- **2020-02-26** Senate Second Reading `reading-2`
- **2020-03-11** DP `committee-passage`
- **2020-03-17** DP `passage`
- **2020-03-17** PASSED `passage, reading-3`
- **2020-03-17** Transmit to House
- **2020-03-18** Transmit to Governor `executive-receipt`
- **2020-03-24** Signed by Governor `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/46114a22-605f-489f-8afb-3216a57823d0`. Confidence: reported (aggregated from official Arizona legislature records).