distributions; transportation projects; Pinal county
What changed between versions
Removed all specific allocations for road improvements and construction projects in towns like Superior, Florence, Queen Creek, and cities like Maricopa and Casa Grande.
Established a fixed rebate amount of $300 per qualifying taxpayer, replacing the variable funding amounts previously tied to specific project costs.
Added new eligibility criteria requiring taxpayers to have lived in Pinal County during taxable years 2018 through 2024 and to file a full-year resident tax return for 2026.
Set a new payment window requiring the Department of Revenue to issue rebates between October 15, 2027, and November 15, 2027, with a repeal date of December 31, 2032.
Changed the bill title and subject matter from 'County Transportation Excise Tax Revenues' to 'Individual Income Tax Rebate'.