Arizona is among states that use a fixed-date conformity, requiring deliberate legislative action to adopt any changes made to the federal code.
By Arizona Daily Independent
As Congress presses forward with reforming our federal tax code, an often overlooked aspect is the vast majority of state tax codes that are directly linked to the federal tax code. This means that if federal tax reform is successful, many states will find their own tax code out of date, and some states will embark on their own tax reform process.
Although no state conforms to the federal code in all respects, to provide a streamlined tax filing process, most states have coupled their tax code to federal definitions. For example, 27 states use the federal definition of adjusted gross income, and 41 states rely on the federal definition for corporate income.
