AZ HB2459

Establishes a tax credit of up to $250 per year for taxpayers who voluntarily participate in mentoring programs operated by tax-exempt organizations that match adults with at-risk children.

Modifies birth certificate procedures to require the notation "paternity undetermined" when a mother cannot determine paternity, rather than allowing birth certificates without a father's name listed.

Adds the new mentoring program tax credit (section 43-1086.01) to the joint legislative income tax credit review schedule for years ending in 0 and 5.

Clarifies that the child support committee must prepare annual reports on administrative and legislative reforms to improve enforcement of child support orders by December 15 of each year.

States legislative intent to encourage fathers not living with their children to participate in emotional development and financial support obligations, and to promote faith-based and community parenting programs.