Arizona charges a flat 2.5% on federal AGI less a standard deduction set equal to the federal one. Neither federal deduction reduces Arizona tax — both are taken below adjusted gross income, which is where Arizona starts. Arizona has no local income tax, so this is the whole state-level picture.
What it means on a real paycheck
Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.
In Arizona it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.
How Arizona works out the tax
Arizona charges a flat 2.5%, after a standard deduction of $16,100 single or $32,200 filing jointly. It begins from your federal adjusted gross income and applies its own reliefs from there.