income tax; exemption; minors

HB 2601 exempts minors under 18 years old from Arizona income tax on their first $50,000 of Arizona gross income for any tax year. This directly affects young workers earning up to $50,000 annually in Arizona, regardless of income source (e.g., wages, self-employment). The bill adds this exemption to existing tax code sections (43-403 and 43-1043), requiring the tax department to verify eligibility. The policy change applies to tax years beginning after December 31, 2025.