Arizona 2026 Regular Session

Arizona House Bill HB2400

Introduced
1/22/26  
Report Pass
2/3/26  
Report Pass
2/9/26  

Caption

Motor fuel tax holiday

Impact

This legislation has significant implications for both state revenue and local governments. By suspending fuel tax collections during the summer months, it is expected to provide relief to consumers; however, this may also decrease state funds temporarily designated for transportation and infrastructure projects. The bill obligates the state to allocate a substantial portion of transportation revenue to counties and municipalities, ensuring a continued flow of funds to local governments for public safety and transportation maintenance.

Summary

House Bill 2400 introduces a motor fuel tax holiday, amending several sections of the Arizona Revised Statutes. The bill specifically imposes a tax of 18 cents per gallon on motor vehicle fuel, which will be suspended from May 1 to September 30 each year, aimed at alleviating temporary financial burdens on consumers during warmer months when fuel usage generally increases. Additionally, it sets a framework for how fuel taxes are collected and allocated, intending to simplify the tax structure while ensuring funding for necessary highways maintenance and infrastructure projects.

Sentiment

The sentiment surrounding HB2400 appears to be mixed. Supporters, including many consumers and automotive groups, have welcomed the tax holiday as a thoughtful measure to ease economic pressure. Opponents, including some lawmakers who are concerned about the long-term funding mechanisms for state transportation projects, fear that the temporary relief may lead to significant fiscal shortfalls that could jeopardize infrastructure improvements and maintenance efforts down the line.

Contention

There exists notable contention regarding the distribution of the funds generated through fuel taxes. Some legislators argue that the new allocation strategy under HB2400 may not adequately address the needs of different localities, particularly those with limited budgets for transportation projects. The debate underscores broader concerns about how statewide fiscal policies can equitably support both urban and rural infrastructure needs while remaining responsive to fluctuating economic conditions.

Companion Bills

No companion bills found.

Previously Filed As

AZ HB2166

Use fuel dispenser labels; receipt

AZ SB1471

Electric vehicles; gas tax equivalent

AZ HB2526

Public offices; holidays; technical correction

AZ HB2750

Fire trucks; diesel fuel; exemption

AZ HB2887

Alternative fuel vehicles; HOV lanes

AZ HB2937

Holiday; Indigenous Peoples' day.

AZ HB2506

Dolores Huerta; Cesar Chavez; holiday

AZ SB1370

Civil penalties; commercial motor vehicles

AZ HB2961

Taxation; omnibus; 2025-2026

Similar Bills

No similar bills found.