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republic-os/legislation/us/states/az/55th-1st-regular/hb-2321.md
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---
type: "Bill"
title: "DOR; administrative rulings; procedures"
description: "DOR; administrative rulings; procedures"
jurisdiction: "us/states/az"
legislature: "Arizona Legislature"
session: "55th-1st-regular"
identifier: "HB 2321"
citation: "Arizona HB 2321 (55th-1st-regular)"
classification: ["bill"]
subjects: ["ADMINISTRATIVE RULINGS", "DEPARTMENT OF REVENUE (DOR)", "DOR (SEE: DEPARTMENT OF REVENUE)", "DUTIES (S)", "PROCEDURES", "QUALIFIED FACILITIES", "QUALIFYING INVESTMENT (S)", "STATE GOVERNMENT - TITLE 41", "STATE REVENUES (S)", "STRIKE EVERYTHING AMENDMENT (S)", "TAXATION - TITLE 42", "TAXATION OF INCOME - TITLE 43"]
status: "enacted"
primary_sponsors: ["Ben Toma"]
version_count: 7
action_count: 19
vote_count: 8
first_action: "2021-01-21"
last_action: "2021-03-23"
source: "openstates"
source_identifier: "ocd-bill/a0291502-83c9-4eeb-a91b-6f5524eef0d8"
source_url: "https://apps.azleg.gov/BillStatus/BillOverview/74808?SessionId=123"
source_hash: "33cce9824a5d96c059b72c050d10d2f999f274f23444283b95606039baf4a9d5"
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 2321 (55th-1st-regular) — DOR; administrative rulings; procedures
## 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/0080.htm)
2. **HOUSE - Amended by WM - Bolick - passed** (committee substitute) — [source](https://apps.azleg.gov/BillStatus/GetDocumentPdf/483598)
3. **HOUSE - Ways & Means** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/adopted/H.2321WAYS MEANS.DOCX.htm)
4. **House Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/HB2321H.htm)
5. **Introduced Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/HB2321P.htm)
6. **SENATE - Appropriations - Strike Everything** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/adopted/S.2321APPROP.DOCX.htm)
7. **Senate Engrossed Version** (committee substitute) — [source](https://www.azleg.gov/legtext/55leg/1R/bills/HB2321S.htm)
## Votes
- Passed — **00** (fail) · lower
- Passed — **226** (pass) · upper
- do pass amended — **00** (fail) · upper
- Passed — **00** (fail) · upper
- do pass amended — **00** (fail) · lower
- failed to pass — **1217** (fail) · upper
- Passed — **4019** (pass) · lower
- Passed — **590** (pass) · lower
## Sponsors
- Ben Toma — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-21** House First Reading. `reading-1`
- **2021-01-25** House Second Reading `reading-2`
- **2021-01-27** DPA `amendment-passage`
- **2021-02-09** DPA `amendment-passage`
- **2021-02-09** PASSED `passage, reading-3`
- **2021-02-09** Transmit to Senate
- **2021-02-18** Senate First Reading `reading-1`
- **2021-02-22** Senate Second Reading `reading-2`
- **2021-03-03** DP `committee-passage`
- **2021-03-16** DPA/SE `amendment-passage`
- **2021-03-17** DPA `amendment-passage`
- **2021-03-17** FAILED `failure, reading-3`
- **2021-03-17** PASSED `passage`
- **2021-03-22** PASSED `passage, reading-3`
- **2021-03-22** PASSED `passage`
- **2021-03-22** PASSED `passage`
- **2021-03-22** Transmit to Governor `executive-receipt`
- **2021-03-22** Transmit to House
- **2021-03-23** 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/a0291502-83c9-4eeb-a91b-6f5524eef0d8`. Confidence: reported (aggregated from official Arizona legislature records).