AZ SB1442

Amends Arizona Revised Statutes section 43-614 to clarify that the Department of Revenue transfers designated refund contributions to the Department of Economic Security for credit to the special olympics tax refund fund.

Allows taxpayers to voluntarily designate a portion of their individual income tax refund as a contribution to the special olympics tax refund fund on their tax return form.

Specifies that refund designations occur after any debt setoffs are subtracted pursuant to section 42-1122.

Permits taxpayers to make additional donations to the special olympics tax refund fund in lieu of or in addition to the designated refund portion by indicating this on their return and including the amount with the return.