By Susan
April 28, 2026
“The bill matters because it puts real tools back in the hands of Arizona employers…”
PHOENIX (April 28, 2026) – Upon the introduction of HB 4152, which conforms the state income tax code with the changes made at the federal level, NFIB State Director Chad Heinrich issued the following statement:
“Arizona’s small business owners welcome HB 4152 and the legislative budget package that conforms the state’s income tax code to the federal expensing provisions Congress made permanent last summer — bonus depreciation, the expanded $2.5 million Section 179 deduction, and the immediate expensing of research and development under Section 174. The bill matters because it puts real tools back in the hands of Arizona employers — including the Section 179 deduction that lets a small business immediately write off the cost of a new delivery truck, a piece of manufacturing equipment, or a build-out of office space, instead of spreading those costs across several years. Arizona’s business owners do not live in a still life painting. They are continually making capital decisions that depend on multi-year certainty about how the state will treat those investments. We appreciate the Legislature’s work to deliver that certainty for 2026 and the years that follow.”
