ARIZONA HOUSE OF REPRESENTATIVES Fifty-seventh Legislature First Regular Session
	House: WM DP 5-3-1-0

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HB 2155: income tax; subtraction; adoption expenses

Sponsor: Representative Keshel, LD 17

Caucus & COW

Overview

Increases the subtraction to Arizona gross income regarding the cost of adoption and specifies the subtraction allowed based on tax return filing status.

History

Currently, subtractions to Arizona gross income regarding expenses relating to adoption are allowed up to $3,000. The subtractions can be taken for costs incurred in the years prior to taking the subtraction but the subtraction can only be taken in the year the final adoption order was granted (A.R.S § 43-1022).

Provisions

1. States the amount subtracted shall not exceed:

a) $3,000 in taxable years before December 31, 2025.

b) $5,000 for taxable years beginning January 1, 2026, for single individuals or heads of household; and

c) $10,000 for taxable years beginning January 1, 2026, for married couples filing a joint return. Married couples who file returns separately can take the subtraction by having one of the taxpayers take the subtraction or dividing it between them as long as the total subtractions do not exceed $10,000. (Sec. 1)

2. Makes technical changes. (Sec. 1)

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