AZ HB2517

Amends Arizona Revised Statutes section 43-1042 to allow taxpayers to deduct the full amount of medical care expenses instead of being limited to the federal amount allowed under Internal Revenue Code section 213.

Prohibits deducting medical care expenses that are paid or reimbursed from a taxpayer's medical savings account under section 43-1028.

Maintains existing restrictions preventing taxpayers from claiming both itemized deductions and tax credits for the same expenses (property taxes, charitable contributions, and qualified motor vehicle taxes).

Requires passage by at least a two-thirds affirmative vote of both houses of the Arizona legislature and becomes effective immediately upon the governor's signature or upon a three-fourths vote override if vetoed.