ARIZONA STATE SENATE
Phoenix, Arizona
income tax forms;
flexibility
(NOW: equity tax act;
archaic laws)
Purpose
Repeals the crimes of
sodomy, cohabitation and lewd and lascivious acts and narrows the circumstances
under which a prosecution for adultery may be brought.
Background
Currently, statute prohibits
certain sexual acts, such as knowingly engaging in an unnatural manner in a
lewd or lascivious act upon, or with, the body or any part or member of the
body of an adult with the intent of sexual arousal of either party. The court has determined that these acts
include fellatio and cunnilingus. There
are two statutes that prohibit adultery.
One requires that a complaint be initiated by the spouse of an offender,
the other does not. Consensual adult sodomy and open and notorious cohabitation
are also prohibited. Persons committing
any of these acts are guilty of a class three misdemeanor, which is punishable
by up to 30 days in jail and up to $500 in fines plus 77 percent in surcharges.
According to the Maricopa
County Attorney’s Office, there were five reports filed involving these
statutes during 1998 and 1999 – none of which were prosecuted. The Administrative Office of the Courts
reports that there were no cases involving these statutes during those
years. In addition, the Phoenix City
Prosecutor’s office states that one case, citing lewd and lascivious acts, was
brought in 1992.
According to Joint
Legislative Budget Committee staff, this legislation has a cost ranging from
$435,500 to $670,300 in each year of the biennium relating to the modification
of the definition of the "dependent" under the Arizona personal
income tax statutes.
1. Repeals the crimes of open and notorious cohabitation; adultery, except if the husband or wife makes a complaint; consensual adult sodomy; and lewd and lascivious acts.
1. Specifies the definition of "dependent" for individual income tax purposes does not exclude an individual as a member of the taxpayer's household if at any time during the taxable year the relationship between the taxpayer and the individual violates local law.
3. Specifies this act is the “The Equity Act of 2001.”
4. Makes conforming and technical changes.
5. Provides for a general effective date, except that the modification of the definition of “dependent” is effective retroactively to January 1, 2001.
House Action
WM 3/6/01 DPA/SE 7-3-0-0
3rd Read 3/20/01 31-24-5-0
Prepared by Senate Staff
May 7, 2001