AZ HB2070

Allows taxpayers a state income tax credit for fees or cash contributions made to Arizona public schools for extracurricular activities, tutoring programs, or character education programs, with maximum credits of $200 for single filers and $300-$400 for married couples filing jointly.

Expands eligible uses of contributions to include tutoring programs (in addition to existing extracurricular activities and character education) and defines tutoring programs as school-sponsored programs for students performing at or below grade level.

Limits public schools to using no more than $500 per student in fees and contributions received for character education programs or extracurricular activities.

Allows unused tax credits to be carried forward for up to five consecutive taxable years if they exceed current year tax liability.

Requires public schools to report annually to the department by February 28 the number of payments received, total dollar amounts received, and total amounts spent on fees and contributions.