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SB1578 • 2026

income tax; standard deduction; 2025

SB1578 - income tax; standard deduction; 2025

Taxes
Passed Legislature

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

Sponsor
Denise “Mitzi” Epstein, Lela Alston, Eva Diaz, Brian Fernandez, Rosanna Gabaldón, Sally Ann Gonzales, Theresa Hatathlie, Lauren Kuby, Catherine Miranda, Kiana Sears, Priya Sundareshan, Mariana Sandoval
Last action
2026-02-04
Official status
Senate second read
Effective date
Not listed

Plain English Breakdown

The effective date is listed in metadata but not explicitly defined beyond the taxable year range in the text.

SB1578: Optional Standard Deduction for Arizona Income Tax in 2025

This bill allows taxpayers to choose a standard deduction instead of following current rules for the 2025 tax year.

What This Bill Does

  • Establishes an optional standard deduction for taxable year 2025.
  • Sets the standard deduction at $15,750 for single persons or married people filing separately.
  • Sets the standard deduction at $23,625 for heads of household.
  • Sets the standard deduction at $31,500 for married couples filing a joint return.
  • Allows taxpayers to choose this option instead of following current rules in section 43-1041.

Who It Names or Affects

  • Arizona individual income tax filers
  • Single persons and heads of household
  • Married couples filing joint returns

Terms To Know

Standard Deduction
A fixed dollar amount that taxpayers can subtract from their income before calculating tax.
Taxable Year 2025
The time period for taxes beginning after December 31, 2024 and ending on December 31, 2025.

Limits and Unknowns

  • This bill only applies to the taxable year beginning after December 31, 2024 and ending on December 31, 2025.
  • The text does not state if this option will continue for tax years after 2025.

Bill History

  1. 2026-02-04 Senate

    Senate second read

  2. 2026-02-03 Senate

    Senate Rules: None

  3. 2026-02-03 Senate

    Senate Finance: None

  4. 2026-02-03 Senate

    Senate first read

Official Summary Text

SB1578 - income tax; standard deduction; 2025

Current Bill Text

Read the full stored bill text 
SB1578 - 572R - I Ver

REFERENCE TITLE:
income tax; standard deduction; 2025

State of Arizona

Senate

Fifty-seventh Legislature

Second Regular Session

2026

SB 1578

Introduced by

Senators
Epstein: Alston, Diaz, Fernandez, Gabald�n, Gonzales, Hatathlie, Kuby,
Miranda, Sears, Sundareshan;� Representative Sandoval

AN
ACT

establishing an optional standard
deduction for taxable year 2025.

(TEXT OF BILL BEGINS ON NEXT PAGE)

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

Section 1.
Optional standard deduction; taxable year 2025

Notwithstanding section 43-1041,
Arizona Revised Statutes, for the taxable year beginning from and after
December 31, 2024 through December 31, 2025, a taxpayer may elect to take a
standard deduction as follows:

1. In the case of a single
person or a married person filing separately, the standard deduction is
$15,750.

2. In the case of a single
person who is a head of a household, the standard deduction is $23,625.

3. In the case of a married
couple filing a joint return, the standard deduction is $31,500.