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SB1045 • 2026

blockchain technology; tax; fee; prohibition

SB1045 - blockchain technology; tax; fee; prohibition

Taxes Technology
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Wendy Rogers
Last action
2026-03-03
Official status
House second read
Effective date
Not listed

Plain English Breakdown

The official source material did not provide specific details on the bill's effective date, fiscal impact, or how it will be implemented beyond its prohibitions and definitions.

Blockchain Technology Tax and Fee Prohibition

This bill stops cities, towns, and counties from taxing or charging fees for running a node on blockchain technology at home, except for taxes on electricity.

What This Bill Does

  • Stops local governments from putting taxes or fees on people who run nodes for blockchain technology in their homes, except for taxes on electricity.
  • Defines what 'running a node' means: using computing power to validate or encrypt transactions in blockchain technology.
  • Makes sure that the rules about running nodes are handled by state laws, not local ones.

Who It Names or Affects

  • People who run nodes for blockchain technology at home
  • Local governments (cities, towns, and counties)

Terms To Know

Blockchain Technology
A system that uses a shared digital ledger to record transactions securely.
Node
A computer connected to the blockchain network that helps validate and process transactions.

Limits and Unknowns

  • Does not affect taxes on electricity used for running nodes.
  • The bill's full impact depends on how local governments interpret existing laws before this change.
  • It does not address other types of regulations or restrictions by local governments.

Bill History

  1. 2026-03-03 House

    House second read

  2. 2026-03-02 House

    House Rules: None

  3. 2026-03-02 House

    House Ways & Means: None

  4. 2026-03-02 House

    House first read

  5. 2026-02-25 House

    Transmitted to House

  6. 2026-02-25 Senate

    Senate third read passed

  7. 2026-02-25 Senate

    Senate committee of the whole

  8. 2026-02-03 Senate

    Senate minority caucus

  9. 2026-02-03 Senate

    Senate majority caucus

  10. 2026-02-02 Senate

    Senate consent calendar

  11. 2026-01-14 Senate

    Senate second read

  12. 2026-01-12 Senate

    Senate Rules: PFC

  13. 2026-01-12 Senate

    Senate Government: DP

  14. 2026-01-12 Senate

    Senate first read

Official Summary Text

SB1045 - 572R - Senate Fact Sheet

Assigned to
GOV������������������������������������������������������������������������������������������������������������������� FOR
COMMITTEE

ARIZONA STATE SENATE

Fifty-Seventh
Legislature, Second Regular Session

FACT SHEET FOR
S.B. 1045

blockchain
technology; tax; fee; prohibition

Purpose

Declares the
imposition of a tax or fee on a person running a node on blockchain technology
in a residence to be a matter of statewide concern and preempts further
regulation by a city, town or county.

Background

Blockchain
technology
is a type of distributed ledger technology that uses a
distributed, decentralized, shared and replicated ledger, which may be public
or private, permissioned or permissionless, or driven by tokenized crypto
economies or tokenless. The data on the ledger is protected with cryptography,
is immutable and auditable and provides an uncensored truth (
A.R.S.
� 44-7061
). A city, town or county may not prohibit or restrict an
individual from running a node on blockchain technology in a residence.
Running
a node on blockchain technology
means providing computing power to validate
or encrypt transactions in blockchain technology. The regulation of the act of
running a node on blockchain technology in a residence is of statewide concern
and not subject to further regulation by a city, town or county (A.R.S. ��
9-500.42

and
11-269.22
).

There is no anticipated fiscal impact to the state General Fund
associated with this legislation.

Provisions

1.

Prohibits a city, town or county from imposing a tax or fee on any
person for running a node on blockchain technology in a residence, except for a
tax levied on electricity.

2.

Declares the regulation of the imposition of a tax or fee on a person
running a node on blockchain technology in a residence to be a matter of
statewide concern and not subject to further regulation by a city, town or
county.

3.

Defines
blockchain technology
.

4.

Makes conforming changes.

5.

Becomes effective on the general effective date.

Prepared by Senate Research

January 13, 2026

AN/KP/ci

Current Bill Text

Read the full stored bill text
SB1045 - 572R - S Ver

Senate Engrossed

blockchain
technology; tax; fee; prohibition

State of Arizona

Senate

Fifty-seventh Legislature

Second Regular Session

2026

SENATE BILL 1045

AN
ACT

amending sections 9-500.42 and 11-269.22,
arizona revised statutes; relating to local governments.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it
enacted by the Legislature of the State of Arizona:

Section 1. Section 9-500.42, Arizona Revised
Statutes, is amended to read:

START_STATUTE
9-500.42.

Prohibitions; blockchain technology; state preemption;
definitions

A. A city or town may not prohibit or otherwise
restrict an individual from lawfully accessing or using computational power or
running a node on blockchain technology in a residence.

b. A city or town may not impose a
tax or fee on any person for running a node on blockchain technology in a
residence.� This section does not apply to a tax levied pursuant to section 42-6012.

B.

c.
The
regulation of the act of lawfully accessing or using computational power or
running a node on blockchain technology in a residence
and the
imposition of a tax or fee on a person that runs a node on blockchain
technology in a residence
is of statewide concern and not subject to
further regulation by a city or town.

C.

d.
For
the purposes of this section:

1. "Blockchain technology"
has the same meaning prescribed in section 44-7061.

1.

2.
"Computational
power" means the use of computer hardware and software to process data,
run algorithms or perform tasks requiring significant computing resources,
including artificial intelligence, blockchain, scientific research and cloud
computing.

2.
3.
"Running
a node on blockchain technology" means providing computing power to
validate or encrypt transactions in blockchain technology as defined in section
44-7061.
END_STATUTE

Sec. 2. Section 11-269.22, Arizona Revised
Statutes, is amended to read:

START_STATUTE
11-269.22.

Prohibitions; blockchain technology; state preemption;
definitions

A. A county may not prohibit or otherwise restrict
an individual from lawfully accessing or using computational power or running a
node on blockchain technology in a residence.

b. A county may not impose a tax or
fee on any person for running a node on blockchain technology in a residence.�
This section does not apply to a tax levied pursuant to section 42-6012.

B.

c.
The
regulation of the act of lawfully accessing or using computational power or
running a node on blockchain technology in a residence
and the
imposition of a tax or fee on a person that runs a node on blockchain
technology in a residence
is of statewide concern and not subject to
further regulation by a county.

C.

d.
For
the purposes of this section:

1. "Blockchain technology"
has the same meaning prescribed in section 44-7061.

1.

2.
"Computational
power" means the use of computer hardware and software to process data,
run algorithms or perform tasks requiring significant computing resources,
including artificial intelligence, blockchain, scientific research and cloud
computing.

2.

3.
"Running
a node on blockchain technology" means providing computing power to
validate or encrypt transactions in blockchain technology as defined in section
44-7061.
END_STATUTE