income tax; subtractions; standard deduction

HB 2531 amends Arizona's income tax code to update filing requirements and simplify tax return forms. It creates two new simplified return options: a short form for taxpayers claiming the standard deduction but not additional charitable deductions, and a simplified form for single or joint filers under 65 who claim no exemptions and have no special deductions. The bill also requires tax preparers filing over 10 returns annually to file electronically (with no extra fee) and allows limited waivers for electronic filing based on lack of computer or internet access. These changes primarily affect individual taxpayers who qualify for the simplified forms and tax preparers handling multiple returns. The bill does not alter tax rates or the standard deduction amount itself.