Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateArizonaEnacted
HB 2016: tax returns; late filing; penalties
Michael Way
HB 2016 status: Enacted — Signed by Governor (updated Jun 19, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
50OUT OF 100
Score:50/100 civic fit — mixed
Risk:Low Risk
Impact:Moderate Impact 40/100
Constitutionality85%
Bipartisan50%
Public opinion50%
Bill summary
What changes
The bill modifies the penalty framework for taxpayers who submit tax returns after the established deadlines.
Who is affected
Individual and business taxpayers in Arizona who fail to meet state tax filing deadlines.
Requirements and enforcement
Taxpayers must adhere to the updated penalty structure for late submissions.
Costs and funding
Direct financial impact via potentially higher or recalculated penalties for late filers.
When it takes effect
The bill was signed by the Governor on June 19, 2026.
Potential benefits
Provides the state with tools to promote timely tax reporting and stabilize tax revenue collection.
Risks and tradeoffs
Increased cost-of-compliance and potential financial hardship for taxpayers who fail to meet deadlines.
What is still unknown
The exact penalty rates and whether the legislation provides new hardship-based waivers remain unstated in the source.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Mixed / Neutral
50%
Benefits
- Encourages more timely tax filings
- Standardizes penalty structures
- Supports state revenue collection stability
Risks
- Increases financial burden for late filers
- Potential cash-flow pressure for small entities
- Adds complexity to taxpayer compliance planning
Society
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
Taxpayers may face higher costs; consult the state revenue department for specific penalty changes.
Analysis scope
Source provided is an abstract; full text of penalty tables is unavailable.
04
Where it stands
Official recordSigned by Governor
- IntroducedComplete
- CommitteeComplete
- Chamber votesComplete
- Final agreementComplete
- GovernorComplete
- EnactedComplete
05
How it affects your district
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06
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