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Committee advances proposal to exempt most taxpayers under 18 from Arizona income tax
Summary
The committee returned House Bill 2601 with a due-pass recommendation, a measure to exempt individuals under 18 with gross income of $50,000 or less from Arizona income tax. Sponsors said the change addresses "taxation without representation" for minors; members requested more fiscal detail on an estimated $8 million revenue impact.
The House Ways and Means Committee returned House Bill 2601 with a due-pass recommendation after a short sponsor explanation and limited discussion.
As written, the bill would exempt individuals 18 years of age and younger whose gross income is $50,000 or less in a taxable year from Arizona individual income tax and would relieve employers from withholding on such employees under age 18.
The bill sponsor described the measure as an effort to avoid "taxation without representation," noting that minors cannot vote and that the policy would provide modest relief to families that rely on earnings from younger household members. The sponsor also noted a fiscal estimate of roughly $8 million in lost revenue if enacted as written.
Several committee members said they were sympathetic but sought more information about the fiscal effects and thresholds and reserved the right to change their vote on the floor. After brief discussion the committee voted 5–4 to return the bill with a due-pass recommendation.
