income tax; subtractions; standard deduction.

SB 1203 modifies Arizona's income tax filing rules by adjusting how the standard deduction applies to residents and nonresidents when determining if a tax return is required. It creates simplified tax forms for eligible taxpayers (e.g., single filers under 65 with no dependents or special deductions) and mandates electronic filing for tax preparers handling over 10 annual returns. The bill also clarifies eligibility for these simplified forms and updates electronic filing requirements for preparers and certain business returns. These changes directly affect Arizona individual taxpayers and tax preparers by streamlining filing processes without altering tax rates or exemption amounts.