ARIZONA
HOUSE OF REPRESENTATIVES
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HB 2425: school tax credit; contributions |
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PRIME SPONSOR: Representative Weninger, LD 17 BILL STATUS: Caucus & COW |
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Expands the tax credit for public school fees and contributions to include taxpayer contributions towards capital items, community school meal programs and student consumable health care supplies for Arizona public schools.
History
Current law allows a tax credit equal to the amount of any fees paid or cash contributions made by a taxpayer, up to $200 for a single or head of household filer and $400 for a married couple filing a joint return, for the public school purposes of: standardized testing for college credit or readiness offered by a widely recognized and accepted educational testing organization, the career and technical education industry certification assessment, preparation courses and materials for standardized testing, cardiopulmonary resuscitation training, extracurricular activities and character education programs. (A.R.S. § 43-1089.01)
Provisions
1. Expands the tax credit to include fees paid or cash contributions made by a taxpayer, from and after June 30, 2019 through June 30, 2022, towards capital items for an Arizona public school. (Sec. 1)
2. Expands the tax credit to include fees paid or cash contributions made by a taxpayer towards community school meal programs and student consumable health care supplies for an Arizona public school. (Sec. 1).
3. Allows the site council of a public school to transfer undesignated contributions to any school within the same district. (Sec. 1)
4. Defines community school meal program and student consumable health care supplies. (Sec. 1)
5. Makes technical and conforming changes. (Sec. 1)
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Fifty-fourth Legislature HB 2425
First Regular Session Version 2: Caucus & COW
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