AZ SB1173

Amends Arizona Revised Statutes section 33-1126 to add a new exemption for federal and state income tax refunds attributed to earned income tax credits or child tax credits.

The full amount of qualifying tax refunds becomes exempt from creditor claims and attachment proceedings.

Applies specifically to refunds resulting from earned income tax credits and child tax credits under federal tax law.

Preserves all existing personal property exemptions for debtors including life insurance cash surrender value, annuity contracts, child earnings, disability benefits, and retirement plan assets.