---
type: "Bill"
title: "income tax; partnerships; S corporations"
description: "income tax; partnerships; S corporations"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "55th-1st-regular"
identifier: "HB 2838"
citation: "Arizona HB 2838 (55th-1st-regular)"
classification: ["bill"]
subjects: ["CREDIT (S)", "EFFECTIVE DATE", "ENTITY-LEVEL TAX ELECTION (S)", "INCOME TAX", "INCOME TAX CREDITS", "PARTNERSHIP", "PARTNERSHIPS (S)", "PURPOSE", "RETROACTIVITY", "S CORPORATIONS", "TAXATION OF INCOME (S)", "TAXATION OF INCOME - TITLE 43"]
status: "enacted"
primary_sponsors: ["Joseph Chaplik"]
version_count: 7
action_count: 16
vote_count: 6
first_action: "2021-02-10"
last_action: "2021-07-09"
source: "openstates"
source_identifier: "ocd-bill/7b34cd36-95c6-4ca6-847d-841ec68dce45"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/76039?SessionId=123"
source_hash: "17fdbd8228f96345b92ba8a40aa26952a394a63d92cc23f61417eccc3ff4c4ce"
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 2838 (55th-1st-regular) — income tax; partnerships; S corporations

## 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/55leg/1R/laws/0425.htm)
2. **House Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/HB2838H.htm)
3. **Introduced Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/HB2838P.htm)
4. **SENATE - Finance** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/adopted/S.2838FIN.DOCX.htm)
5. **SENATE - Livingston flr amend (ref FIN) adopted** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/adopted/S.2838FloorLIVINGSTON.docx.htm)
6. **SENATE - Rules** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/adopted/S.2838RULES.DOCX.htm)
7. **Senate Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/HB2838S.htm)

## Votes

- retained — **0–0** (fail) · upper
- Passed — **0–0** (fail) · lower
- Passed — **58–1** (pass) · lower
- do pass amended — **0–0** (fail) · upper
- Passed — **44–14** (pass) · lower
- Passed — **26–3** (pass) · upper

## Sponsors

- Joseph Chaplik — primary (person)
- Becky A. Nutt — cosponsor (person)
- Ben Toma — cosponsor (person)
- Beverly Pingerelli — cosponsor (person)
- Brenda Barton — cosponsor (person)
- Bret M. Roberts — cosponsor (person)
- David L. Cook — cosponsor (person)
- Frank P Carroll — cosponsor (person)
- Frank Pratt — cosponsor (person)
- Gail Griffin — cosponsor (person)
- Jacqueline Parker — cosponsor (person)
- Jake Hoffman — cosponsor (person)
- Jeff Weninger — cosponsor (person)
- Joanne Osborne — cosponsor (person)
- Joel John — cosponsor (person)
- John M. Fillmore — cosponsor (person)
- Judy M. Burges — cosponsor (person)
- Justin Wilmeth — cosponsor (person)
- Kevin Payne — cosponsor (person)
- Leo Biasiucci — cosponsor (person)
- Mark W. Finchem — cosponsor (person)
- Michelle Udall — cosponsor (person)
- Quang H. Nguyen — cosponsor (person)
- Regina E. Cobb — cosponsor (person)
- Russell "Rusty" Bowers — cosponsor (person)
- Shawnna Bolick — cosponsor (person)
- Steve Kaiser — cosponsor (person)
- Tim Dunn — cosponsor (person)
- Travis Grantham — cosponsor (person)
- Walter "Walt" Blackman — cosponsor (person)

## Timeline

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

- **2021-02-10** House First Reading. `reading-1`
- **2021-02-11** House Second Reading `reading-2`
- **2021-02-17** DP `committee-passage`
- **2021-02-22** House Placed on Consent Calendar
- **2021-03-03** PASSED `passage, reading-3`
- **2021-03-03** Transmit to Senate
- **2021-03-04** Senate First Reading `reading-1`
- **2021-03-08** Senate Second Reading `reading-2`
- **2021-03-24** DPA `amendment-passage`
- **2021-05-26** DPA `amendment-passage`
- **2021-06-29** PASSED `passage, reading-3`
- **2021-06-29** Transmit to House
- **2021-06-30** PASSED `passage`
- **2021-06-30** PASSED `passage`
- **2021-06-30** Transmit to Governor `executive-receipt`
- **2021-07-09** 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/7b34cd36-95c6-4ca6-847d-841ec68dce45`. Confidence: reported (aggregated from official Arizona legislature records).