---
type: "Bill"
title: "contributions in aid of construction"
description: "contributions in aid of construction"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "55th-1st-regular"
identifier: "SB 1124"
citation: "Arizona SB 1124 (55th-1st-regular)"
classification: ["bill"]
subjects: ["CONTRIBUTION IN AID OF CONSTRUCTION", "CONTRIBUTIONS (H)", "INCOME TAX", "PUBLIC SERVICE CORPORATIONS", "RETROACTIVITY", "TAXATION OF INCOME - TITLE 43"]
status: "enacted"
primary_sponsors: ["David Gowan"]
version_count: 5
action_count: 16
vote_count: 6
first_action: "2021-01-12"
last_action: "2021-07-09"
source: "openstates"
source_identifier: "ocd-bill/911234b5-dcd5-48c9-9c13-8c1eda8f9675"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/74521?SessionId=123"
source_hash: "aefba12c33d9078bed36e62f53f5fc65bc4dd6f29890884126cdb24e5c7ddacb"
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 SB 1124 (55th-1st-regular) — contributions in aid of construction

## 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/0430.htm)
2. **HOUSE - Floor Amend to Bill - Cobb - passed** (committee substitute) — [source](https://apps.azleg.gov/BillStatus/GetDocumentPdf/490380)
3. **House Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/SB1124H.htm)
4. **Introduced Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/SB1124P.htm)
5. **Senate Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/SB1124S.htm)

## Votes

- do pass amended — **0–0** (fail) · lower
- Passed — **20–9** (pass) · upper
- Passed — **0–0** (fail) · upper
- do pass — **0–0** (fail) · upper
- Passed — **29–1** (pass) · upper
- Passed — **36–22** (pass) · lower

## Sponsors

- David Gowan — primary (person)

## Timeline

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

- **2021-01-12** Senate First Reading `reading-1`
- **2021-01-13** Senate Second Reading `reading-2`
- **2021-01-19** DP `committee-passage`
- **2021-01-28** DP `passage`
- **2021-02-01** PASSED `passage, reading-3`
- **2021-02-01** Transmit to House
- **2021-02-24** House First Reading. `reading-1`
- **2021-02-25** House Second Reading `reading-2`
- **2021-03-10** DP `committee-passage`
- **2021-06-28** DPA `amendment-passage`
- **2021-06-28** PASSED `passage, reading-3`
- **2021-06-29** PASSED `passage`
- **2021-06-29** PASSED `passage`
- **2021-06-29** Transmit to Senate
- **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/911234b5-dcd5-48c9-9c13-8c1eda8f9675`. Confidence: reported (aggregated from official Arizona legislature records).