According to the Arizona website
"The Arizona Department of Revenue is aware that the American Rescue Plan of 2021 was signed into federal law by the President on March 11, 2021 and that the new law includes a retroactive provision excluding up to $10,200 of unemployment insurance payments made to qualifying taxpayers in 2020.
Whether Arizona conforms to the American Rescue Plan is now pending the Arizona Legislature's decision. The Arizona Legislature could choose to add the American Rescue Plan changes to this year's federal internal revenue code conformity bill or wait to address the changes until the 2022 legislative session.
For those affected taxpayers who plan to amend their 2020 Arizona return to incorporate the federal change, ADOR suggests waiting to amend their Arizona return until the Arizona Legislature decides whether or not it will conform.
If a taxpayer files their original federal 2020 return later this year with the unemployment payments excluded, it will impact the starting point on their Arizona return. If the Arizona Legislature ultimately does not conform to the federal change, the individual would need to amend their Arizona return to pay the tax."