individual income tax; filing exemption

HB 2019 creates a new tax exemption for married individuals under age 25, regardless of income source. It directly affects married couples where both spouses are under 25 years old, exempting them from Arizona's individual income tax for tax years beginning after December 31, 2026. The bill adds Section 43-1043 to the tax code, requiring the state tax department to establish a verification process for eligibility. This is a concrete policy change that eliminates income tax liability for this specific group starting in 2027.