Arizona state Senator Wendy Rogers has introduced two bills and one constitutional resolution aimed at limiting how digital assets and blockchain activity are taxed across the state.
The proposals seek to exempt virtual currencies from certain taxes and restrict local governments from imposing levies on blockchain infrastructure.
One bill, SB 1044, would amend Arizona statutes to exempt virtual currency from state taxation if approved by voters.
A second bill, SB 1045, would prevent counties, cities and towns from taxing or fining individuals or businesses that operate blockchain nodes.
The accompanying resolution, SCR 1003, proposes changing Arizona’s constitution to explicitly exclude virtual currencies from property tax definitions.
Rogers prefiled the legislation with the Arizona Senate, signalling an early push ahead of the next legislative session.
While SB 1045 could pass through the legislature alone, SB 1044 and SCR 1003 would require statewide voter approval.
Arizona voters would be asked to decide on the proposed tax changes during the general election scheduled for November 2026.