AZ HB2613

Amends Arizona tax code to allow individual income tax credits for fees or cash contributions to public schools for extracurricular activities, character education programs, and classroom materials.

Expands eligible contributions to include textbooks, classroom technology, and instruction materials for taxable years ending before December 31, 2013.

Maintains existing credit limits: $200 for single individuals or heads of household; $300-$400 for married couples filing jointly (depending on tax year).

Requires public schools receiving contributions to report annually to the Department of Revenue by February 28, including total number of payments, dollar amounts received, and how funds were spent by category.

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