Arizona · Governor · Tuesday, November 3, 2026

Where do the candidates stand on the economy and taxes?

Andy BiggsRepublican
Katie HobbsDemocratIncumbent

Part of the full Arizona Governor comparison · Last reviewed October 19, 2026

Economy & Taxes

Each position is labeled by what it rests on: a campaign proposal, a public statement, a past action such as a vote or lawsuit, or an enacted policy. Where nothing is documented, the page says so.

Documented positions

Proposes phasing out Arizona's 2.5% income tax, saying economic growth and cutting Medicaid fraud would offset the revenue, and ending state incentives for data centers.

Show the evidence (2)

Campaign proposal
His campaign platform calls for eliminating the state income tax, working with local governments to reduce the property tax burden, repealing regulations it says harm job creation, and ending state incentives for data centers while setting standards to protect Arizona water and energy. 2 sourcesIssues - Andy Biggs for Governor (opens in a new tab)Biggs for Arizona · CampaignRepublicans aim to retake Arizona’s executive branch (opens in a new tab)The Center Square · Oct. 14, 2026 · News
Public statementOct. 6, 2026
In the Oct. 6 Clean Elections debate, said he would eliminate the income tax incrementally, citing economic growth after the 2017 federal tax cuts as evidence that tax reductions expand the revenue base, and pay for it in part by cutting fraud in Medicaid and through a state Department of Government Efficiency program. In a Sept. 30 Arizona PBS interview, he said he did not believe programs would need to be cut. 3 sourcesArizona governor candidates clash over water, taxes, and data centers (opens in a new tab)FOX 10 Phoenix · Oct. 6, 2026 · NewsCongressman Andy Biggs, Teri Hourihan spar on debate stage in Arizona governor's race (opens in a new tab)ABC15 Arizona · Oct. 7, 2026 · NewsAZ Votes: Interview with Andy Biggs, Republican candidate for Arizona Governor (opens in a new tab)Arizona PBS, via PBS · Sept. 30, 2026 · Transcript or video

Campaign proposal
His campaign platform calls for eliminating the state income tax, working with local governments to reduce the property tax burden, repealing regulations it says harm job creation, and ending state incentives for data centers while setting standards to protect Arizona water and energy. 2 sourcesIssues - Andy Biggs for Governor (opens in a new tab)Biggs for Arizona · CampaignRepublicans aim to retake Arizona’s executive branch (opens in a new tab)The Center Square · Oct. 14, 2026 · News
Public statementOct. 6, 2026
In the Oct. 6 Clean Elections debate, said he would eliminate the income tax incrementally, citing economic growth after the 2017 federal tax cuts as evidence that tax reductions expand the revenue base, and pay for it in part by cutting fraud in Medicaid and through a state Department of Government Efficiency program. In a Sept. 30 Arizona PBS interview, he said he did not believe programs would need to be cut. 3 sourcesArizona governor candidates clash over water, taxes, and data centers (opens in a new tab)FOX 10 Phoenix · Oct. 6, 2026 · NewsCongressman Andy Biggs, Teri Hourihan spar on debate stage in Arizona governor's race (opens in a new tab)ABC15 Arizona · Oct. 7, 2026 · NewsAZ Votes: Interview with Andy Biggs, Republican candidate for Arizona Governor (opens in a new tab)Arizona PBS, via PBS · Sept. 30, 2026 · Transcript or video

Vetoed two Republican tax-conformity bills, then signed a 2026 budget with $1.4 billion in tax cuts, including for tips and overtime; eased farm diesel-fuel rules in October 2026.

Show the evidence (3)

Past actionJan. 16, 2026
Vetoed two Republican bills to conform Arizona's tax code to the 2025 federal tax changes, both passed on party lines: SB 1106 on Jan. 16, 2026, estimated to cut taxes by about $441 million in the next fiscal year, and HB 2785 on Feb. 12, 2026. In her SB 1106 veto letter she said it gave tax breaks to special interests while hiking taxes on working seniors, and asked lawmakers to first pass her Middle Class Tax Cuts Package, which included partial conformity. 4 sourcesArizona Gov. Katie Hobbs vetoed these bills in 2026 (opens in a new tab)KJZZ · Feb. 26, 2026 · NewsHobbs vetoes GOP tax plan, contradicts revenue department comments on tax conformity (opens in a new tab)KJZZ · Jan. 17, 2026 · NewsGovernor Katie Hobbs Joins Leaders Sundareshan and De Los Santos to Introduce Middle Class Tax Cuts Legislation (opens in a new tab)Office of the Arizona Governor · Jan. 16, 2026 · GovernmentGovernor Katie Hobbs Legislative Action Update (opens in a new tab)Office of the Arizona Governor · Feb. 12, 2026 · Government
Enacted policyJune 13, 2026
Signed an $18.3 billion budget that includes $1.4 billion in tax cuts conforming the state tax code to the federal One Big Beautiful Bill Act, among them eliminating state taxes on tips and overtime, a higher standard deduction and a new $6,000 deduction for seniors, plus a three-year moratorium on new data center tax incentives. It left out her proposed nightly fee on short-term rentals and data center water fee. 2 sourcesHobbs signs $18.3B bipartisan budget (opens in a new tab)Arizona Capitol Times · June 13, 2026 · NewsGovernor Katie Hobbs Lays Out Plan to Lower Costs and Put Arizona First in Her Fourth State of the State (opens in a new tab)Office of the Arizona Governor · Jan. 2026 · Government
Past actionOct. 13, 2026
Issued an executive order directing state officials to stop enforcing, through the end of 2026, the ban on farmers and ranchers using untaxed red-dyed diesel in the trucks that deliver agricultural products, and allowing heavier agricultural loads on state highways. She said it would lower the cost of doing business for farmers and ranchers and help families with food costs. SourceHobbs allows expanded use of tax-free diesel for agricultural vehicles (opens in a new tab)Arizona Capitol Times · Oct. 14, 2026 · News

Past actionJan. 16, 2026
Vetoed two Republican bills to conform Arizona's tax code to the 2025 federal tax changes, both passed on party lines: SB 1106 on Jan. 16, 2026, estimated to cut taxes by about $441 million in the next fiscal year, and HB 2785 on Feb. 12, 2026. In her SB 1106 veto letter she said it gave tax breaks to special interests while hiking taxes on working seniors, and asked lawmakers to first pass her Middle Class Tax Cuts Package, which included partial conformity. 4 sourcesArizona Gov. Katie Hobbs vetoed these bills in 2026 (opens in a new tab)KJZZ · Feb. 26, 2026 · NewsHobbs vetoes GOP tax plan, contradicts revenue department comments on tax conformity (opens in a new tab)KJZZ · Jan. 17, 2026 · NewsGovernor Katie Hobbs Joins Leaders Sundareshan and De Los Santos to Introduce Middle Class Tax Cuts Legislation (opens in a new tab)Office of the Arizona Governor · Jan. 16, 2026 · GovernmentGovernor Katie Hobbs Legislative Action Update (opens in a new tab)Office of the Arizona Governor · Feb. 12, 2026 · Government
Enacted policyJune 13, 2026
Signed an $18.3 billion budget that includes $1.4 billion in tax cuts conforming the state tax code to the federal One Big Beautiful Bill Act, among them eliminating state taxes on tips and overtime, a higher standard deduction and a new $6,000 deduction for seniors, plus a three-year moratorium on new data center tax incentives. It left out her proposed nightly fee on short-term rentals and data center water fee. 2 sourcesHobbs signs $18.3B bipartisan budget (opens in a new tab)Arizona Capitol Times · June 13, 2026 · NewsGovernor Katie Hobbs Lays Out Plan to Lower Costs and Put Arizona First in Her Fourth State of the State (opens in a new tab)Office of the Arizona Governor · Jan. 2026 · Government
Past actionOct. 13, 2026
Issued an executive order directing state officials to stop enforcing, through the end of 2026, the ban on farmers and ranchers using untaxed red-dyed diesel in the trucks that deliver agricultural products, and allowing heavier agricultural loads on state highways. She said it would lower the cost of doing business for farmers and ranchers and help families with food costs. SourceHobbs allows expanded use of tax-free diesel for agricultural vehicles (opens in a new tab)Arizona Capitol Times · Oct. 14, 2026 · News

Recorded votes on the economy and taxes

Selected votes

Measures only one of the two candidates voted on.

One Big Beautiful Bill Act (H.R. 1, 119th Congress)
Economy
Budget reconciliation law that changed federal tax policy, provided funding for various federal programs, reduced federal Medicaid spending and increased the statutory debt limit.
The House agreed to the Senate-amended bill 218–214 on July 3, 2025, after Vice President J.D. Vance cast a tie-breaking vote for passage in the Senate; signed into law July 4, 2025.
3 sourcesRoll Call 190: H.R. 1, One Big Beautiful Bill Act, On Motion to Concur in the Senate Amendment (opens in a new tab)Office of the Clerk, U.S. House of Representatives · July 3, 2025 · Legislative recordHealth Provisions in P.L. 119-21, the FY2025 Reconciliation Law (R48633) (opens in a new tab)Congressional Research Service · GovernmentAndy Biggs (opens in a new tab)Ballotpedia · Reference
Voted yes
U.S. House · July 3, 2025
On Motion to Concur in the Senate Amendment
House roll call 190, 2025 (official record, opens in a new tab)SourceRoll Call 190: H.R. 1, One Big Beautiful Bill Act, On Motion to Concur in the Senate Amendment (opens in a new tab)Office of the Clerk, U.S. House of Representatives · July 3, 2025 · Legislative record

No selected votes for this candidate

In their own words

Statements

Paying for an income tax phase-out
If you have $3 billion a year in fraud just in the Medicaid program alone, in which we spend about $23 billion a year, guess what? You can actually start tackling that problem as well
Andy Biggs · Remarks on paying for his proposed phase-out of the state income tax, Citizens Clean Elections Commission gubernatorial debate in Scottsdale, as reported by ABC15 · Oct. 6, 2026
2 sourcesCongressman Andy Biggs, Teri Hourihan spar on debate stage in Arizona governor's race (opens in a new tab)ABC15 Arizona · Oct. 7, 2026 · NewsArizona governor candidates clash over water, taxes, and data centers (opens in a new tab)FOX 10 Phoenix · Oct. 6, 2026 · News

Cost of living
Affordability isn’t a joke or some hoax. It’s a real and consequential challenge that families across Arizona must grapple with every day.
Katie Hobbs · 2026 State of the State address to the Arizona Legislature · Jan. 2026
2 sourcesTRANSCRIPT: Governor Hobbs 2026 State of the State Address (opens in a new tab)Office of the Arizona Governor · Jan. 12, 2026 · Transcript or videoGovernor Katie Hobbs Lays Out Plan to Lower Costs and Put Arizona First in Her Fourth State of the State (opens in a new tab)Office of the Arizona Governor · Jan. 2026 · Government

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