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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill corporate income tax allocation; sales corporate income tax allocation; sales us/states/az Arizona Legislature 53rd-2nd-regular SB 1405 Arizona SB 1405 (53rd-2nd-regular)
bill
ALLOCATION OF BUSINESS INCOME FOR TAX PURPOSES
CORPORATE INCOME TAX ALLOCATION
EFFECTIVE DATE
SALES
TAX PURPOSES
TAXATION OF INCOME - TITLE 43
enacted
Karen Fann
3 11 3 2018-01-29 2018-03-29 openstates ocd-bill/727ad4d1-478b-4d22-8ce1-95e3f5207e45 https://apps.azleg.gov/BillStatus/BillOverview/70573?SessionId=119 d8d00f4d778e3b3790782ac04bc37f2fde8364768a6853bd3bd7614004b84e77 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-az

Arizona SB 1405 (53rd-2nd-regular) — corporate income tax allocation; sales

Version chain

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

  1. Chaptered Version (committee substitute) — source
  2. Introduced Version (committee substitute) — source
  3. Senate Engrossed Version (committee substitute) — source

Votes

  • do pass amended — 00 (fail) · upper
  • Passed — 300 (pass) · upper
  • Passed — 563 (pass) · lower

Sponsors

  • Karen Fann — primary (person)

Timeline

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

  • 2018-02-22 passed passage, reading-3
  • 2018-03-22 passed passage, reading-3
  • 2018-02-26 house first reading. reading-1
  • 2018-02-27 house second reading reading-2
  • 2018-03-19 house placed on consent calendar
  • 2018-01-29 senate first reading reading-1
  • 2018-01-30 senate second reading reading-2
  • 2018-03-29 signed by governor executive-signature
  • 2018-02-22 transmit to house
  • 2018-03-22 transmit to senate
  • 2018-03-26 transmit to governor executive-receipt

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/727ad4d1-478b-4d22-8ce1-95e3f5207e45. Confidence: reported (aggregated from official Arizona legislature records).