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Governor Hobbs recently signed SB 1336, which Amended Arizona’s Unclaimed Property Act to strike a list of items previously excluded from the definition of “property,” including de minimis business-to-business and business-to-consumer balances, the property of persons who maintain business relationships with the holder, child support payments, and property that is referred to or evidenced by gift certificates, electronic gift cards, nonrefundable tickets, certificates evidencing property denominated in value other than a currency including prepaid phone cards, frequent flyer miles, stored value cards and merchandise points. To track other developments relating to proposed Arizona tax legislation, please visit this page on my website.

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James G. Busby, Jr.

 

Below you will find:

  • Details re: my upcoming speaking engagements
  • A way to connect with me on LinkedIn
  • A link to my website with dozens of articles relating to Arizona SALT issues, my annual summaries of Arizona tax legislation, my previous Arizona SALT Newsletters, information about proposed Arizona SALT legislation, and more
  • A way for others to join my e-mail list (forward this now!)

Please contact me with all of your Arizona SALT needs:

(602) 430-9433

JBusby@CavanaghLaw.com

Arizona Tax Conference

August 13, 2026

Prescott, AZ

2026 Arizona Tax Legislation

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Arizona Tax Workshop

August 28, 2026

Virtual from Phoenix, AZ

2026 Arizona Tax Legislation & Recent Arizona Tax Cases

AZ State Bar Tax Section

September 8, 2026

Phoenix, AZ & Virtual

What's New with Arizona

State and Local Taxes

National Association of Tax Professionals

September 22, 2026

Virtual from Phoenix, AZ

New Arizona Tax Legislation, Cases, and Tax-Related Ballot Measures

NASBTS Annual Meeting

October 16, 2026

Philadelphia, PA

Noteworthy Developments in SALT

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