---
type: "Bill"
title: "statute of limitations; income tax"
description: "statute of limitations; income tax"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "54th-1st-regular"
identifier: "HB 2042"
citation: "Arizona HB 2042 (54th-1st-regular)"
classification: ["bill"]
subjects: ["DEPARTMENT OF REVENUE", "INCOME TAX RETURN", "TAXATION - TITLE 42"]
status: "enacted"
primary_sponsors: ["Warren Petersen"]
version_count: 8
action_count: 17
vote_count: 6
first_action: "2019-01-08"
last_action: "2019-04-09"
source: "openstates"
source_identifier: "ocd-bill/40c3717a-9702-4158-8e1f-baf6bc12799a"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/71065?SessionId=121"
source_hash: "16f1d10f363fbdbb42071e599af0c97d7451f19838453a3af70ee8733c4c664b"
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 2042 (54th-1st-regular) — statute of limitations; income tax

## 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/1R/laws/0048.htm)
2. **HOUSE - Floor Amend to WM - Petersen - passed** (committee substitute) — [source](https://apps.azleg.gov/BillStatus/GetDocumentPdf/465450)
3. **HOUSE - Ways & Means - Strike Everything** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/1R/adopted/H.2042WAYS & MEANS.DOCX.htm)
4. **House Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/1R/bills/HB2042H.htm)
5. **Introduced Version** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/1R/bills/HB2042P.htm)
6. **SENATE - Finance** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/1R/adopted/S.2042FIN.DOCX.htm)
7. **SENATE - Mesnard flr amend (ref Bill) adopted** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/1R/adopted/S.2042MESNARD0222.docx.htm)
8. **Senate Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/54leg/1R/bills/HB2042S.htm)

## Votes

- Passed — **55–4** (pass) · lower
- Passed — **0–0** (fail) · lower
- Passed — **18–12** (pass) · upper
- Passed — **54–6** (pass) · lower
- do pass amended — **0–0** (fail) · upper
- do pass amended — **0–0** (fail) · lower

## Sponsors

- Warren Petersen — primary (person)

## Timeline

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

- **2019-01-22** house first reading. `reading-1`
- **2019-01-08** prefiled. `filing`
- **2019-01-30** dpa/se `amendment-passage`
- **2019-01-23** house second reading `reading-2`
- **2019-02-07** dpa `amendment-passage`
- **2019-02-11** passed `passage, reading-3`
- **2019-02-11** transmit to senate
- **2019-02-25** senate first reading `reading-1`
- **2019-03-06** dpa `amendment-passage`
- **2019-02-26** senate second reading `reading-2`
- **2019-03-25** dpa `amendment-passage`
- **2019-03-26** passed `passage, reading-3`
- **2019-03-26** transmit to house
- **2019-04-03** passed `passage`
- **2019-04-03** transmit to governor `executive-receipt`
- **2019-04-03** passed `passage`
- **2019-04-09** 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/40c3717a-9702-4158-8e1f-baf6bc12799a`. Confidence: reported (aggregated from official Arizona legislature records).